Repertoire Culinaire Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0104 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Hellier on 26 February 2016.

Read the full decision in Repertoire Culinaire Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0104 (TCC).

TYPE OF TAX – keywords - Excise Duty – exemption under art 27(1) of Directive 982/83/EEC – whether conditional refund system for importing manufacturers in s 4 FA 1995 adequately implemented the exemption – held: on the facts the appellant importers had a directly effective right to exemption which was not given effect by s4 and which could not be given effect by excising the conditions from s4 – the charge to excise duty should be read as subject to that right – appeal allowed.

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