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Wnek v Director of Border Revenue 4

[2013] UKFTT 575

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

17th October, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Kotarski v The Director of Border Force (EXCISE DUTY TOBACCO : Other)	[2018] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 May 2018	BAILII
Alamgeer Foods Ltd v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature)	[2017] UKFTT 138	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jan 2017	BAILII
Ecoadana Sro v Revenue and Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : Jurisdiction)	[2016] UKFTT 109	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2016	BAILII
Wipox SP Zoo v Revenue & Customs (EXCISE DUTY APPEALS : Time to appeal)	[2015] UKFTT 501	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Oct 2015	BAILII

Legislation Cited

Legislation Name	Provision
European Communities Act 1972	s2
Finance Act 1994	s16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
D'Hoop	[2002] EUECJ C-224/98; [2003] All ER (EC) 527; [2002] ECR I-6191	Court of Justice of the European Communities	Europe	11 Jul 2002	BAILII		63
Zhu and Chen	[2004] ECR I-9925		Europe	circa 2004			62
Sotgiu	[1974] ECR 153		Europe	circa 1974			40
Tas-Hagen and Tas	[2006] EUECJ C-192/05; [2006] ECR I-10451; [2007] CEC 270; [2007] All ER (EC) 129; [2007] 1 CMLR 23	Court of Justice of the European Communities	Europe	26 Oct 2006	BAILII		29
Ciola	[1999] EUECJ C-224/97; [1999] ECR I-2517; [1999] 2 CMLR 1220	Court of Justice of the European Communities	Europe	29 Apr 1999	BAILII		29
HMRC v Jones	[2011] EWCA 824	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2011	BAILII		12
HMRC v Mills	[2007] EWHC 2241	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		6
Neukirchinger	[2011] ECR I-139		Europe	circa 2011			3
Kotarski v The Director of Border Force (EXCISE DUTY TOBACCO : Other)	[2018] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 May 2018	BAILII
Alamgeer Foods Ltd v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature)	[2017] UKFTT 138	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jan 2017	BAILII
Ecoadana Sro v Revenue and Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : Jurisdiction)	[2016] UKFTT 109	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2016	BAILII
Wipox SP Zoo v Revenue & Customs (EXCISE DUTY APPEALS : Time to appeal)	[2015] UKFTT 501	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Oct 2015	BAILII
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] EWHC 714	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII

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