Access to documents – Regulation (EC) No 1049/2001 – Documents relating to a meeting of the Working Group of the ‘Tariff and Statistical Nomenclature Section (Mechanical/Miscellaneous)’ of the Customs Code Committee – Refusal of access – Exception relating to the protection of the decision-making process

[2008] EUECJ T-144/05
Bailii
European

Customs and Excise

Updated: 02 November 2021; Ref: scu.666508

Excise duty: vehicle containing some rebated fuel on Appellant’s garage premises – whether ‘fuelled’ or ‘used’, circumstances in which neither held to be correct: time of appeal, ‘one month’ restricted to calendar month: whether in circumstances review officer had the appearance of impartiality, having had previous acquaintance with facts in the case; whether ‘charge’ for removal and storage justified or established: Appeal allowed.
References: [2008] UKVAT-Excise E01104
Links: Bailii
Jurisdiction: England and Wales

Last Update: 16 November 2020; Ref: scu.272180