Afton Chemical Ltd v The Commissioners for Her Majesty's Revenue & Customs.

Core Citations

WORK EXPRESSION OF

• Afton Chemical Ltd v The Commissioners for Her Majesty's Revenue & Customs.

This document cites

• Braathens Sverige AB contra Riksskatteverket.
• Commission of the European Communities v Italian Republic.
• Commission Regulation (EC) No 2031/2001 of 6 August 2001, amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
• Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)
• Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils



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• 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 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils
• Council Directive 94/74/EC of 22 December 1994 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, Directive 92/81/EEC on the harmonization of the structures of excise duties on mineral oils and Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils
• Treaty establishing the European Community