Jersey Choice Ltd v Her Majesty's Treasury

Jersey Choice Ltd v Her Majesty's Treasury

Articles 28, 30, and 34 TFEU and the principles of fiscal neutrality, non-discrimination, and proportionality are not engaged in relation to the removal of LVCR for VAT purposes from the Channel Islands, as VAT is governed by separate EU legislation and Jersey is a third territory for VAT purposes. The claim discloses no reasonable grounds and is also an abuse of process as a collateral attack on a prior judicial review decision.

Parties
Claimant: Jersey Choice Limited; Defendant: Her Majesty’s Treasury
Jurisdiction
England and Wales
Judgment Date
27 November 2020
Procedural Posture
Civil Claim for Damages for Breach of EU Law / Application for Strike Out or Summary Judgment
Outcome
Claim struck out
Legal Topics
VAT, Low Value Consignment Relief (lvcr), Discrimination Under EU Law, Abuse of Process, Strike Out Applications, Summary Judgment, Free Movement of Goods
European Union Law Tax Law Civil Procedure VAT Low Value Consignment Relief (lvcr) Discrimination Under EU Law Abuse of Process Strike Out Applications +2 more

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Parties

Jersey Choice Limited

Claimant

Her Majesty’s Treasury

Defendant

Procedural Posture

Civil Claim for Damages for Breach of EU Law / Application for Strike Out or Summary Judgment

Legal Issues

  1. 1 Whether the removal of LVCR for goods sent from the Channel Islands by s.199(3) of the Finance Act 2012 breached EU law rights under TFEU articles 28, 30, and 34 or principles of fiscal neutrality, non-discrimination, and proportionality
  2. 2 Whether the claim for damages for breach of EU law has any reasonable prospect of success
  3. 3 Whether the proceedings are an abuse of process as a collateral attack on a prior judicial review decision

Ratio Decidendi

Articles 28, 30, and 34 TFEU and the principles of fiscal neutrality, non-discrimination, and proportionality are not engaged in relation to the removal of LVCR for VAT purposes from the Channel Islands, as VAT is governed by separate EU legislation and Jersey is a third territory for VAT purposes. The claim discloses no reasonable grounds and is also an abuse of process as a collateral attack on a prior judicial review decision.

Court Disposition

Claim struck out

Orders

  • Claim form and particulars of claim struck out as disclosing no reasonable grounds for the claim
  • Claim also struck out as an abuse of process