Customs & Excise v Jack Baars Wholesale & Ors

Customs & Excise v Jack Baars Wholesale & Ors

The debt claimed by HM Customs & Excise is bona fide disputed on substantial grounds due to genuine triable issues regarding the compatibility of Regulation 7(2) with EU law and the scope of civil liability for excise duty; therefore, winding up and bankruptcy orders cannot be made at this stage and all matters are adjourned pending determination of the underlying debt by the Tribunal.

Parties
Petitioner: HM Customs & Excise; Respondent: Jack Baars Wholesale; Respondent: Jack Baars; Respondent: Ann Carol Baars; Interested Party: Provisional Liquidator (Mr Kevin Goldfarb); Interested Party: Special Manager
Jurisdiction
England and Wales
Judgment Date
16 January 2004
Procedural Posture
Insolvency Proceedings / Interlocutory Judgment on Winding Up and Bankruptcy Petitions
Outcome
adjourned
Legal Topics
Excise Duty Liability, Statutory Demands, Joint and Several Liability, Winding Up, Bankruptcy, Civil Liability Under EU Directives
Insolvency Company Law EU Law Excise Duty Liability Statutory Demands Joint and Several Liability Winding Up Bankruptcy +1 more

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Parties

HM Customs & Excise

Petitioner

Jack Baars Wholesale

Respondent

Jack Baars

Respondent

Ann Carol Baars

Respondent

Provisional Liquidator (Mr Kevin Goldfarb)

Interested Party

Special Manager

Interested Party

Procedural Posture

Insolvency Proceedings / Interlocutory Judgment on Winding Up and Bankruptcy Petitions

Legal Issues

  1. 1 Whether Jack Baars Wholesale and its partners are jointly and severally liable for excise duty under UK regulations implementing EU law
  2. 2 Whether the debt claimed by HM Customs & Excise is bona fide disputed on substantial grounds
  3. 3 Whether Regulation 7(2) of the Excise Duty Points Regulations 2001 is ultra vires or incompatible with EU law

Ratio Decidendi

The debt claimed by HM Customs & Excise is bona fide disputed on substantial grounds due to genuine triable issues regarding the compatibility of Regulation 7(2) with EU law and the scope of civil liability for excise duty; therefore, winding up and bankruptcy orders cannot be made at this stage and all matters are adjourned pending determination of the underlying debt by the Tribunal.

Court Disposition

adjourned

Orders

  • All five matters adjourned generally pending Tribunal determination of underlying debt
  • Provisional Liquidator, Interim Receiver, and Special Manager to remain in office