Revenue & Customs v Epson Telford Ltd

Revenue & Customs v Epson Telford Ltd

The court found that, due to disagreement between the tribunal and the judge, diversity of treatment in the EU, and absence of argument from the respondent, it is appropriate to adjourn the application to a full court for further consideration with both parties present.

Parties
Respondent: Commissioners of HM Revenue & Customs; Appellant: Epson Telford Ltd
Jurisdiction
England and Wales
Judgment Date
06 November 2007
Procedural Posture
Civil Appeal / Application for Permission to Appeal
Outcome
Application adjourned to a full court
Legal Topics
Customs Tariff Classification, Combined Nomenclature, Judicial Review, Reference to European Court of Justice
Customs Law Tax Law European Union Law Customs Tariff Classification Combined Nomenclature Judicial Review Reference to European Court of Justice

Case Brief

Summary, issues, holding and outcome

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Parties

Commissioners of HM Revenue & Customs

Respondent

Epson Telford Ltd

Appellant

Procedural Posture

Civil Appeal / Application for Permission to Appeal

Legal Issues

  1. 1 Whether second and third generation Epson inkjet printer cartridges should be classified as 'ink' or as 'parts suitable for use with printers' under the Combined Nomenclature
  2. 2 Whether there is sufficient doubt to warrant a reference to the European Court of Justice

Ratio Decidendi

The court found that, due to disagreement between the tribunal and the judge, diversity of treatment in the EU, and absence of argument from the respondent, it is appropriate to adjourn the application to a full court for further consideration with both parties present.

Court Disposition

Application adjourned to a full court

Orders

  • Application for permission to appeal adjourned to a full court to be heard on notice, with the appeal to follow immediately if permission is granted.