B & M Retail Ltd v Revenue & Customs [2014] UKFTT 902 (TC) (16 September 2014)

B & M Retail Ltd v Revenue & Customs [2014] UKFTT 902 (TC) (16 September 2014)

There cannot be more than one excise duty point in a Member State for the same goods; once goods have been released for consumption and the excise duty point has arisen, there cannot be a further release for consumption in that Member State unless the goods are again charged with duty by reason of further production or importation. A person holding excise goods cannot be liable for duty if, before he held them, an excise duty point had already arisen under the relevant provisions. The language and structure of the Directive and Regulations indicate a single identifiable event for release for consumption, not multiple sequential events for the same goods.

Citation
[2014] UKFTT 902 (TC)
Parties
Appellant: B & M Retail Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
16 September 2014
Procedural Posture
Tax/excise Duty Appeal / Preliminary Issue Determination Before First Tier Tribunal (tax Chamber)
Outcome
Preliminary issues determined in favour of the Appellant.
Legal Topics
Excise Duty, Release for Consumption, Liability for Duty, Interpretation of EU Directives, UK Excise Regulations
Tax Law European Union Law Excise Duty Release for Consumption Liability for Duty Interpretation of EU Directives UK Excise Regulations

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 3 Authorities cited 10 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

B & M Retail Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax/excise Duty Appeal / Preliminary Issue Determination Before First Tier Tribunal (tax Chamber)

Legal Issues

  1. 1 Whether there can be more than one Excise Duty Point per Member State under the relevant EU Directive and UK Regulations
  2. 2 Whether, after goods have been released for consumption, there can be a further release for consumption without those goods being again charged with duty by reason of some further production or importation
  3. 3 Whether a person holding goods can be liable for duty if, before he held them, an Excise Duty Point arose under the Regulations

Ratio Decidendi

There cannot be more than one excise duty point in a Member State for the same goods; once goods have been released for consumption and the excise duty point has arisen, there cannot be a further release for consumption in that Member State unless the goods are again charged with duty by reason of further production or importation. A person holding excise goods cannot be liable for duty if, before he held them, an excise duty point had already arisen under the relevant provisions. The language and structure of the Directive and Regulations indicate a single identifiable event for release for consumption, not multiple sequential events for the same goods.

Court Disposition

Preliminary issues determined in favour of the Appellant.

Orders

  • It is declared that there cannot be more than one excise duty point in a Member State for the same goods.
  • It is declared that a person holding excise goods is not liable for duty if an excise duty point had already arisen before he held them.