Push Energy Limited v Revenue & Customs (PROCEDURE - application to require European Commission to disclose a document) [2021] UKFTT 97 (TC) (09 April 2021)

Push Energy Limited v Revenue & Customs (PROCEDURE - application to require European Commission to disclose a document) [2021] UKFTT 97 (TC) (09 April 2021)

The Tribunal refused the application because the Appellant had not established that the Undertaking was essential to the determination of the issues before the Tribunal. The Tribunal held that unless it is clear that the document is necessary to resolve the appeal, a request to the European Commission should not be made at this stage. The Tribunal left open the possibility for the hearing Tribunal to make such a request if, after hearing legal argument, it considers the document essential.

Citation
[2021] UKFTT 97 (TC)
Parties
Appellant: Push Energy Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
09 April 2021
Procedural Posture
Tax Appeal Procedural Application / Interlocutory Application (application for Tribunal to Require European Commission to Disclose a Document)
Outcome
Application refused
Legal Topics
Disclosure of Documents, Anti Dumping Duty, Countervailing Duty, Proportionality, Interpretation of EU Regulations, Tribunal Procedure
Tax Law European Union Law Administrative Law Disclosure of Documents Anti Dumping Duty Countervailing Duty Proportionality Interpretation of EU Regulations +1 more

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Parties

Push Energy Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal Procedural Application / Interlocutory Application (application for Tribunal to Require European Commission to Disclose a Document)

Legal Issues

  1. 1 Whether the Tribunal should require the European Commission to disclose the Undertaking document under the Zwartveld principle
  2. 2 Whether the Undertaking is essential to the determination of the appeal regarding Anti-Dumping Duty and Countervailing Duty assessments
  3. 3 Relevance and necessity of confidential EU documents in national proceedings

Ratio Decidendi

The Tribunal refused the application because the Appellant had not established that the Undertaking was essential to the determination of the issues before the Tribunal. The Tribunal held that unless it is clear that the document is necessary to resolve the appeal, a request to the European Commission should not be made at this stage. The Tribunal left open the possibility for the hearing Tribunal to make such a request if, after hearing legal argument, it considers the document essential.

Court Disposition

Application refused

Orders

  • The application for the Tribunal to require the European Commission to disclose the Undertaking document is refused.