Staniszewski v Revenue and Customs (EXCISE DUTY APPEALS : Jurisdiction) [2016] UKFTT 128 (TC) (12 February 2016)

Staniszewski v Revenue and Customs (EXCISE DUTY APPEALS : Jurisdiction) [2016] UKFTT 128 (TC) (12 February 2016)

The Tribunal has no jurisdiction to consider the consumption and proportionality points due to the statutory deeming provisions; excise duty is properly assessed on goods held for commercial purposes, and proportionality does not invalidate the assessment.

Citation
[2016] UKFTT 128
Parties
Appellant: Marcin Staniszewski; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
12 February 2016
Procedural Posture
Excise Duty Appeal / Preliminary Issues Determination
Outcome
Preliminary issues dismissed; Tribunal has no jurisdiction to consider consumption and proportionality points.
Legal Topics
Excise Duty, Jurisdiction, Proportionality, Consumption Point, Seizure and Forfeiture
Tax Law European Union Law Excise Duty Jurisdiction Proportionality Consumption Point Seizure and Forfeiture

Case Brief

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Parties

Marcin Staniszewski

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal / Preliminary Issues Determination

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to consider the 'Consumption point' and 'Proportionality point' in excise duty appeals
  2. 2 Whether excise duty should be assessed on seized goods under EU law
  3. 3 Whether the assessment to excise duty is disproportionate after seizure and forfeiture

Ratio Decidendi

The Tribunal has no jurisdiction to consider the consumption and proportionality points due to the statutory deeming provisions; excise duty is properly assessed on goods held for commercial purposes, and proportionality does not invalidate the assessment.

Court Disposition

Preliminary issues dismissed; Tribunal has no jurisdiction to consider consumption and proportionality points.

Orders

  • Application to adjourn and relist hearing refused.
  • Permission to appeal against directions refused.