University Of Sussex v Customs & Excise [2002] EWCA Civ 778 (22 May 2002)

University Of Sussex v Customs & Excise [2002] EWCA Civ 778 (22 May 2002)

The risk of wasted costs if the case proceeds before the ECJ decision outweighs any disadvantage in granting an adjournment; therefore, the application for adjournment is allowed.

Citation
[2002] EWCA Civ 778
Parties
Claimant/applicant: University of Sussex; Defendants/respondents: Commissioners of Customs & Excise
Jurisdiction
England and Wales
Judgment Date
22 May 2002
Procedural Posture
Civil Appeal / Application for Adjournment Pending ECJ Decision
Outcome
Application for adjournment allowed
Legal Topics
VAT, Adjournment, Precedent Effect of ECJ Decisions
Tax Law European Law VAT Adjournment Precedent Effect of ECJ Decisions

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 1 Party arguments 2
Sign in to unlock

Parties

University of Sussex

Claimant/applicant

Commissioners of Customs & Excise

Defendants/respondents

Procedural Posture

Civil Appeal / Application for Adjournment Pending ECJ Decision

Legal Issues

  1. 1 Whether the case should be adjourned pending the European Court of Justice decision in Marks & Spencer

Ratio Decidendi

The risk of wasted costs if the case proceeds before the ECJ decision outweighs any disadvantage in granting an adjournment; therefore, the application for adjournment is allowed.

Court Disposition

Application for adjournment allowed

Orders

  • Case adjourned pending ECJ decision in Marks & Spencer
  • Costs to be in the appeal