William Stern v Director of Border Revenue

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v Newbury
• Customs and Excise Management Act 1979 - Articles : S-49
• The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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• Customs and Excise Management Act 1979
• Alcoholic Liquor Duties Act 1979 - Articles : S-54

REPORTED OPINION OF in

• [2013] ACD 53

This document cites

• Commissioners of Customs and Excise v Newbury
• Alcoholic Liquor Duties Act 1979
• Customs and Excise Management Act 1979
• The Excise Goods (Holding, Movement and Duty Point) Regulations 2010
• The Queen v Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham.



See all quotations

• Staatssecretaris van Financiën v B. F. Joustra.
• 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