Hammonds of Knutsford Plc v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

CONSIDERS

• Routier and Another v The Commissioners for HM Revenue and Customs
• Customs and Excise Management Act 1979

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• Excise Goods (Drawback) Regulations 1995
• Customs and Excise Management Act 1979

REPORTED OPINION OF in

• [2018] 1 WLR 5225
• [2018] STC 742
• [23/02/2018] TLR 2

This document cites

• Customs and Excise Management Act 1979
• Excise Goods (Drawback) Regulations 1995
• Scandic Distilleries SA v Direcţia Generală de Administrare a Marilor Contribuabili.
• Petroma Transports SA and Others v Belgian State.
• „Vakarų Baltijos laivų statykla“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.



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• SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud.
• Commissioners for Her Majesty's Revenue and Customs v Bridport and West Dorset Golf Club Limited.
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• Grattan plc v The Commissioners of Her Majesty’s Revenue & Customs.
• Idexx Laboratories Italia Srl v Agenzia delle Entrate.
• Routier and Another v The Commissioners for HM Revenue and Customs
• 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
• Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC