Greenalls Management Ltd v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)

RESUELVE RECURSO

• Greenalls Management Ltd v Commissioners of Customs and Excise

CONSIDERS

• Customs and Excise Management Act 1979 - Articles : S-92
• Alcoholic Liquor Duties Act 1979 - Articles : S-5
• Customs and Excise Management Act 1979 - Articles : S-53

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• Customs and Excise Management Act 1979
• European Communities Act 1972

REPORTED OPINION OF in

• [02/07/2003] TLR 1
• [2003] 1 WLR 2609

CONSIDERED in

• Stephen Taylor and Another v The Queen
• Re The ARENA CORPORATION Ltd RE The INSOLVENCY ACT 1986 - COMMISSIONERS for CUSTOMS & EXCISE v The ARENA CORPORATION Ltd The ARENA CORPORATION Ltd v PETER JAMES SCHROEDER [CA (Civil), 25/03/2004]
• Commissioners of Customs and Excise v First Choice Holidays Plc

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• Safe Cellars Ltd v HMRC
• Greenalls Management Ltd v Commissioners of Customs and Excise

APPEAL RESOLVED in

• Greenalls Management Ltd v Commissioners of Customs and Excise

REFERRED in

• Petrochemical Industries Company (K.S.C) v The Dow Chemical Company

This document cites

• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)
• Alcoholic Liquor Duties Act 1979
• European Communities Act 1972
• Customs and Excise Management Act 1979
• Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992



See all quotations

• Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products