{"id":749563,"date":"2026-04-29T10:25:26","date_gmt":"2026-04-29T08:25:26","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/general-transport-service-spa-v-revenue-and-customs-2\/"},"modified":"2026-04-29T10:25:26","modified_gmt":"2026-04-29T08:25:26","slug":"general-transport-service-spa-v-revenue-and-customs-2","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/general-transport-service-spa-v-revenue-and-customs-2\/","title":{"rendered":"General Transport Service SPA v Revenue And Customs"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>LORD JUSTICE BAKER : 1. This is an appeal against a decision dated 27 January 2019 of the Upper Tribunal (Tax and Chancery Chamber) (\u201cthe UT\u201d) dismissing an appeal against a decision of the First-tier Tribunal (\u201cthe FTT\u201d) dated 3 November 2017. The UT itself granted permission to appeal on one ground, relating to the construction of Article 37 of Directive 2008\/118\/EC (\u201cthe Excise Duties Directive\u201d). Permission to appeal on other grounds was refused by the UT and, subsequently, also refused by the single Lady Justice of this court. Background 2. The appellant is an Italian company providing containers and logistic services across Europe. It contracts with customers to transport goods from the loading point to the destination but sub-contracts the transportation to third party hauliers. 3. On five occasions between December 2013 and February 2014, the UK Border Force at Purfleet seized a container owned by the appellant. On each occasion, the container was transporting goods on behalf of the same customer, a Romanian company called Giesse Bev Trade (\u201cGBT\u201d). The first container seized was manifested as containing wine but was not accompanied by a valid Administrative Reference Code (\u201cARC\u201d) required for the import of excise goods on a duty-suspended basis, nor had there been any prepayment of duty. The consignment documents for the four subsequent containers each stated that the container was carrying pallets of foodstuffs. In each case, the container was in fact carrying a substantial quantity of wine. None of the documents included an ARC code and no duty had been paid on any of the loads. 4. These proceedings concern only the fifth seizure, which took place on 19 February 2014. The consignment documents described the load as thirty pallets of foodstuffs, when in fact the container also contained wine on which duty had not been paid. According to the UT decision, the volume of wine seized on this occasion was over 168 hectolitres. 5. It is not disputed that in Italy the wine had been \u201creleased for consumption\u201d, within the meaning of that phrase in EU and UK law, and that, when it arrived in this country, it was not in the course of a duty suspended movement. The FTT heard and accepted evidence that, by the time of the first seizure, the second, third and fourth containers were already in transit. The tribunal found, however, that the appellant knew of the first four seizures before it accepted the order to transport the shipment that was subject to the fifth seizure. The FTT accepted that the appellant was unaware that the container was carrying excise goods but concluded that after being notified of the first seizure, had failed to check the location of the loading point and, had it done so, it would have discovered that it was a winery. 6. Border Force issued notices of seizure in respect of all five seizures to the appellant, and to other companies identified on the documents as the consignor, the consignee and the haulier. Save for the appellant, all correspondence was returned to Border Force unopened. No challenge was made to the legality of the seizures by the appellant or any other party and the wine was condemned as forfeit to the Crown by the passage of time under Schedule 3 to the Customs and Excise Management Act 1979 (\u201cCEMA\u201d). 7. In the course of correspondence with the appellant, HMRC initially issued the appellant with an assessment to excise duty and a penalty in respect of the seized goods. After further correspondence, HMRC concluded that GBT should be assessed for the excise duty instead of the appellant and, on 13 February 2015, withdrew the assessment and penalty, whilst reserving their right to take further action against the appellant. On 23 October 2015, however, they informed the appellant that they intended to issue an \u201cexcise wrongdoing\u201d penalty under paragraph 4(1) of Schedule 41 to the Finance Act 2008. Having concluded that the appellant\u2019s wrongdoing was not deliberate, HMRC applied a penalty percentage of 20% of the lost revenue, calculated at \u00a345,000 and therefore, on 17 December 2015, issued a penalty assessment of \u00a39,000. 8. On 28 April 2016, the decision was upheld after a review. On 26 May 2016, the appellant appealed against the penalty to the First-tier Tribunal, and, at the hearing, put forward the following arguments: (1) Article 37 of the Excise Duties Directive should be interpreted as meaning that, because the wine had been lawfully seized and destroyed by the UK Border Force in the course of its transport, no excise duty point ever arose on that wine and consequently the appellant could not be liable to a penalty. (2) The appellant was an innocent agent and so could not be liable for the penalty and had a reasonable excuse that provided it with a statutory defence to the penalty. (3) The penalty assessment was out of time. 9. The FTT rejected these arguments and dismissed the appeal. On the first ground, it concluded that an excise duty point was established when the goods, having been released for consumption in Italy, arrived in the UK and so were held for commercial purposes in this country. The subsequent destruction of the goods did not prevent the conditions for imposing a penalty being satisfied. On the second ground, the FTT rejected the argument that the appellant was an \u201cinnocent agent\u201d and therefore could not be liable for a penalty. It concluded that there was no requirement for the company to know that it was arranging the transport of excise goods before a penalty could be imposed. Furthermore, the FTT found that the appellant had failed to establish a reasonable excuse because it had not performed any or any sufficient checks about the fifth consignment after receiving notice that the first container had been seized. On the third ground, the FTT decided, for reasons which it is unnecessary to set out here, that the penalty had been issued in time. 10. The appellant appealed to the UT, essentially on the same grounds as to the FTT. On 27 January 2019, the UT dismissed the appeal. 11. The appellant applied for permission to appeal to this court. The UT granted permission to appeal on the first ground, which was essentially in the same terms as the first ground of appeal to the FTT and UT but refused permission on the other grounds. In granting permission, the UT stated that the first ground had a real prospect of success and raised an important issue of principle The appellant applied to this court for permission on the other grounds. On 2 August 2019, that application was refused by Simler LJ. On 10 September, HMRC filed a respondent\u2019s notice inviting this court to uphold the UT\u2019s decision for additional reasons. The appellant was granted permission to file a supplemental skeleton argument in response to the respondent\u2019s notice. The Law 12. The Excise Duties Directive harmonises the principles to be applied across the EU concerning the point at which excise duty is levied on excise goods and the dutysuspended movement of goods between Member States. It replaced Council Directive 92\/12\/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (\u201cthe 1992 Directive\u201d). It is well established that case law interpreting the 1992 Directive can provide assistance in interpreting the corresponding provisions of the Excise Duties Directive. 13. The following provisions of the Directive are relevant to this appeal. 14. Recital (8) states: \u201cSince it remains necessary for the proper functioning of the internal market that the concept, and conditions for chargeability, of excise duty be the same in all Member States, it is necessary to make clear at Community level when excise goods are released for consumption and who the person liable to pay the excise duty is.\u201d Recital (9) provides: \u201cSince excise duty is a tax on the consumption of certain goods, duty should not be charged in respect of excise goods which, under certain circumstances, have been destroyed or irretrievably lost.\u201d 15. Article 1(1) provides: \u201cThis Directive lays down general arrangements in relation to excise duty which is levied directly or indirectly on the consumption of the following goods (a) energy products and electricity \u2026 (b) alcohol and alcoholic beverages \u2026 (c) manufactured tobacco \u2026.\u201d 16. Article 7 provides (inter alia): \u201c(1) Excise duty shall become chargeable at the time, and in the Member State, of release for consumption. (2) For the purposes of this Directive, \u2018release for consumption\u2019 shall mean any of the following: (a) the departure of excise goods, including irregular departure, from a duty suspension arrangement; (b) the holding of excise goods outside a duty suspension arrangement where excise duty has not been levied pursuant to the applicable provisions of Community law and national legislation; (c) the production of excise goods, including irregular production, outside a duty suspension arrangement; (d) the importation of excise goods, including irregular importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement. \u2026. (4) The total destruction or irretrievable loss of excise goods under a duty suspension arrangement, as a result of the actual nature of the goods, of unforeseeable circumstances or force majeure, or as a consequence of authorisation by the competent authorities of the Member State, shall not be considered a release for consumption. For the purpose of this Directive, goods shall be considered totally destroyed or irretrievably lost when they are rendered unusable as excise goods. The total destruction or irretrievable loss of the excise goods in question shall be proven to the satisfaction of the competent authorities of the Member State where the total destruction of irretrievable loss occurred or, when it is not possible to determine where the loss occurred, where it was detected.\u201d 17. Article 33 provides, so far as relevant to this appeal: \u201c(1) \u2026 where excise goods which have already been released for consumption in one Member State are held for commercial purposes in another Member State in order to be delivered or used there, they shall be subject to excise duty and excise duty shall become chargeable in that other Member State. For the purposes of this Article, \u2018holding for commercial purposes\u2019 shall mean the holding of excise goods by a person other than a private individual or by a private individual for reasons other than his own use and transported by him in accordance with Article 32. (2) The chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable in that other Member State. (3) The person liable to pay the excise duty which has become chargeable shall be, depending on the cases referred to in paragraph 1, the person making the delivery or holding the goods intended for delivery, or to whom the goods are delivered in the other Member State.\u201d 18. Article 37(1) provides: \u201cIn the situations referred to in Article 33(1) \u2026 in the event of the total destruction or irretrievable loss of the excise goods during their transport in a Member State other than the Member State in which they were released for consumption, as a result of the actual nature of the goods, or unforeseeable circumstances, or force majeure, or as a consequence of authorisation by the competent authorities of that Member State, the excise duty shall not be chargeable in that Member State. The total destruction or irretrievable loss of the excise goods in question shall be proven to the satisfaction of the competent authorities of the Member State where the total destruction or irretrievable loss occurred or, when it is not possible to determine where the loss occurred, where it was detected.\u201d 19. Article 38(1) provides: \u201cWhere an irregularity has occurred during a movement of excise goods under Article 33(1) or Article 36(1) [not relevant to this appeal] in a Member State other than the Member State in which they were released for consumption, they shall be subject to excise duty and excise duty shall be chargeable in the Member State where the irregularity occurred.\u201d 20. So far as relevant, these provisions have been implemented in UK law in the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (\u201cthe HMDP Regulations\u201d). Article 33 is implemented in regulation 13 which provides inter alia: \u201c(1) Where excise goods already released for consumption in another Member State are held for a commercial purpose in the United Kingdom in order to be delivered or used in the United Kingdom, the excise duty point is the time when those goods are first so held. (2) Depending on the cases referred to in paragraph (1), the person liable to pay the duty is the person (a) making the delivery of the goods; (b) holding the goods intended for delivery; or (c) to whom the goods are delivered.\u201d Article 37 is implemented in regulation 21 which, so far as relevant, provides: \u201c(1) This regulation applies where (a) there is a relevant event that (i) occurs in the United Kingdom; or (ii) where it is not possible to determine where the event occurred, is detected in the United Kingdom, and (b) the occurrence of the relevant event is proven to the satisfaction of the Commissioners. (2) A \u2018relevant event\u2019 means the total destruction or irretrievable loss of excise goods as a result of (a) the nature of the goods; (b) unforeseen circumstances; (c) force majeure; or (d) authorisation by the competent authorities of a Member State. (3) If, at the time of the relevant event, \u2026 (b) the excise goods had already been released for consumption in another Member State, the occurrence of the event shall not give rise to an excise duty point under regulation 16(1) or 17(1). (4) For the purposes of this regulation goods are considered totally destroyed or irretrievably lost when they are rendered unusable as excise goods.\u201d 21. The provisions governing the imposition of penalties for failing to pay excise duty are found in paragraph 4(1) of Schedule 41 to the Finance Act 2008 which provides inter alia: \u201cA penalty is payable by a person (P) where (a) after the excise duty point for any goods which are chargeable with a duty of excise, P acquires possession of the goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with the goods, and (b) at the time when P acquires possession of the goods or is so concerned, a payment of duty on the goods is outstanding and has not been deferred.\u201d A penalty can therefore only be imposed (a) in respect of goods which are \u201cchargeable with a duty of excise\u201d, and (b) after an \u201cexcise duty point\u201d. Paragraph 4(2) of the Schedule provides that \u201cexcise duty point\u2019 has the meaning given by s.1 of the Finance (No.2) Act 1992 which empowered the Commissioners to make regulations fixing the time when the requirement to pay duty is to take effect. Under that power, regulation 5 of the HMDP Regulations provides that \u201cthere is an excise duty point at the time when excise goods are released for consumption in the United Kingdom\u201d and regulation 6(1) provides: \u201cExcise goods are released for consumption in the United Kingdom at the time when the goods (a) leave a duty suspension arrangement; (b) are held outside a duty suspension arrangement and UK excise duty on those goods has not been paid, relieved, remitted or deferred under a duty deferment arrangement; (c) are produced outside a duty suspension arrangement; or (d) are charged with duty at importation unless they are placed, immediately upon importation, under a duty suspension arrangement.\u201d These provisions are in line with Article 7 of the Excise Duties Directive. 22. Paragraph 6 of Schedule 41 prescribes that the standard amount of a penalty shall be a percentage of the \u201cpotential lost revenue\u201d depending on the circumstances. In cases of dealing with goods on which duty is outstanding, paragraph 10 defines \u201cpotential lost revenue\u201d as \u201can amount equal to the amount of duty due on the goods.\u201d Paragraph 12 and 13 provide for a reduction of the penalty in cases where the person liable to the penalty discloses certain information. 23. The relevant provisions governing forfeiture of goods improperly imported are set out in s.49 of the Customs and Excise Management Act 1979 (\u201cCEMA\u201d) and regulation 88 of the HMDP Regulations. The latter provision reads: \u201cIf in relation to an excise goods that are liable to duty that has not been paid there is (a) a contravention of any provision of these Regulations, or (b) a contravention of any condition or restriction imposed by or under these Regulations, those goods shall be liable to forfeiture.\u201d S.170B of CEMA also makes provision for forfeiture of goods in respect of which an offence of taking preparatory steps for evasion of excise duty was committed. 24. Under Schedule 3 to CEMA, in order to challenge the legality of a seizure, a person is required to give notice of his claim to HMRC with one month of service of a notice of seizure. Under paragraph 5 of the schedule, if no notice is served, \u201cthe thing in question shall be deemed to have been duly condemned as forfeited\u201d. The decisions of the First-Tier and Upper Tribunals 25. The FTT accepted the submission on behalf of HMRC, based on the decision of the Upper Tribunal in HMRC v B &amp; M Retail [2016] UKUT 128 (TC), that HMRC were not precluded from issuing the penalty by the fact that there may have been an excise duty point prior to the appellant receiving the goods in question. The FTT held that the goods were clearly held for a commercial purpose in the UK, and further (at paragraph 144 of its decision) \u201cTherefore, in accordance with Article 33 (and UK implementing legislation) we find that the goods were subject to and became chargeable to excise duty in the United Kingdom when held in the United Kingdom. The goods were not destroyed until after this excise point had arisen, and so the United Kingdom was not precluded from raising an assessment to excise duty and, accordingly, was not precluded from raising the penalty assessment.\u201d 26. Before the UT the appellant\u2019s argument on ground 1 was, in summary, as follows: (1) The wine was totally destroyed as a consequence of the authorisation by the UK competent authorities. (2) The destruction took place \u201cduring the transport\u201d of the wine because the \u201ctransport\u201d continued up until the point at which it could be duly delivered to its intended destination. (3) The conditions in Article 37 were therefore satisfied. (4) Article 37 did not simply provide that no excise duty point could arise after destruction of the wine, but also had the effect that, once the wine was destroyed, any duty point that might previously have arisen became void as if it had never had occurred or, alternatively, that there was never any duty point. (5) Accordingly, the appellant cannot have engaged in the conduct set out in Schedule 41 paragraph 4 \u201cafter the excise duty point\u201d so the basic condition for charging a penalty was not met. (6) Alternatively, since Article 37 prevented the goods being chargeable to excise duty, the \u201cpotential lost revenue\u201d was nil and, therefore, the amount of penalty, which was fixed as a proportion of potential lost revenue, could only ever be nil. 27. In response, HMRC argued that the decision was correct for the reasons given by the FTT. In addition, it argued that the appellant was precluded from arguing that no excise duty point had arisen by a line of authorities starting with the decision of this court in HMRC v Jones and Another [2011] EWCA Civ 824. In that case, tobacco and the taxpayers\u2019 car in which it had been transported were seized by HMRC. The taxpayers did not challenge the seizure in the magistrates\u2019 court and therefore, under the relevant statutory provision, the tobacco and car were \u201cdeemed to have been duly condemned and forfeited\u201d. Subsequently, the taxpayers asked for the car back on the grounds that the tobacco had been for personal use. The proceedings reached this court which had to determine whether it was open to the taxpayers to pursue this argument having decided not to challenge the seizure. It was held that the deemed effect of the taxpayers\u2019 failure to contest condemnation of the goods was that the goods were being illegally imported by them for commercial use. At paragraph 71(7), Mummery LJ observed: \u201c\u2026 The key to the understanding of the scheme of deeming is that in the legal world created by legislation the deeming of a fact or of a state of affairs is not contrary to \u2018reality\u2019; it is a commonly used and legitimate device for spelling out a legal state of affairs consequent on the occurrence of a specified act or omission. Deeming something to be the case carries with it any fact that forms part of the conclusion.\u201d In European Brand Trading Ltd. v HMRC [2016] EWCA Civ 90, an excise duty appeal, Lewison LJ, having referred to Mummery LJ\u2019s observation in Jones, said (at paragraphs 34-5): \u201c34. \u2026 Mummery LJ was doing no more than giving effect to the deeming provision in accordance with well-established principles. To take one well-known example, in East End Dwellings Co. Ltd. v Finsbury BC [1952] AC 109, 132, Lord Asquith said: \u2018If you are bidden to treat an imaginary state of affairs as real, you must surely, unless prohibited from doing so, also imagine as real the consequences and incidents which, if the putative state of affairs had in fact existed, must inevitably have flowed from or accompanied it.\u2019 35. It is a necessary corollary of a condemnation (whether actual or deemed) that the excise duty has not been paid.\u201d It was submitted on behalf of HMRC before the UT that it was a necessary corollary of the deemed condemnation in this case that excise duty had not been paid and therefore that duty had been chargeable and that an excise duty point had arisen. 28. In reply, counsel for the appellant submitted that, notwithstanding Lewison LJ\u2019s observation, his argument that no excise duty was due was consistent with the wine being lawfully seized. Counsel accepted that, since no challenge had been brought in the magistrates\u2019 court, the statutory provisions deemed the wine to have been lawfully seized and that, in principle, certain other \u201cdeemed facts\u201d followed on. He argued, however, that on the facts of this case it was not a \u201cdeemed fact\u201d that the goods were chargeable with excise duty or that an excise duty point arose. The terms of Regulation 88 of the HMDP Regulations and s.49 of CEMA rendered the seizure lawful even if the goods were not subject to duty and no excise duty point ever arose. 29. The UT dealt first with latter argument. It rejected HMRC\u2019s submission, based on Jones, that it was a necessary corollary of the deemed condemnation that the wine had been chargeable to excise duty and an excise duty point had arisen. At paragraph 19, it observed: \u201cIn many cases, it must follow from the fact that goods are lawfully seized that excise duty was due on them but was not paid. However, that will not always be the case. For example, the UK authorities are permitted to seize unauthorised shipments of ivory, but there is no question of ivory being subject to excise duty.\u201d 30. The UT noted that in the notice of seizure the Border Force officers had stated that they had seized the wine as liable to forfeiture by force of regulation 88 of HMDP and s.170B of CEMA. The UT therefore identified the \u201cdeemed facts\u201d arising in this case as being (1) that the goods seized were wine, a category that is in principle subject to excise duty, and (2) the requirements of regulation 88 of HMDP and\/or s.170B of CEMA were met so as to make that seizure lawful. As no condemnation proceedings had been brought in the magistrates\u2019 court, the UT saw no reason to establish the scope of the \u201cdeemed facts\u201d consequent on the absence of such proceedings. In supplemental submissions filed at the tribunal\u2019s request following the hearing, counsel for HMRC accepted that goods could be lawfully seized under regulation 88 and s.170B even if no charge to excise duty had arisen. The UT described this submission as a \u201cconcession\u201d and concluded that HMRC were not arguing that, in the specific circumstances of this appeal, the existence of a duty point was a precondition to lawful seizure of the wine. It followed in the UT\u2019s view that the appellant\u2019s argument that there was no such duty point could not be inconsistent with the deemed facts. The UT was reinforced in this conclusion by what it described as the \u201charshness\u201d of the consequence for the appellant if it was precluded from arguing that the goods were not chargeable with excise duty because \u201cif there had been a challenge to the legality of the seizure, there would be an obvious difficulty in arguing that Article 37 \u2026 prevented a duty point arising and so prevented the goods from being lawfully seized since the wine would not have been destroyed by the time of the condemnation proceedings.\u201d 31. The UT then considered the appellant\u2019s arguments on the construction of Article 37. \u201c61. We do not accept Mr Sternberg\u2019s submission [for HMRC] that Article 37 does not apply where there has been a prior duty point established under Regulation 13 of the HMDP Regulations (that implements Article 33). We therefore respectfully consider that the FTT was in error at [144] of the Decision. Article 37 is expressed to apply \u2018in the situations referred to in Article 33(1)\u2019. Therefore, Article 37 applies where Article 33 would otherwise apply and sets out exceptions to the chargeability of excise duty established in Article 33. It is therefore not correct to say that the prior application of Article 33 prevents Article 37 from applying. 62. As we have noted, the FTT did not make a finding as to precisely when the wine was \u2018irretrievably lost\u2019 or destroyed. It cannot have been \u2018irretrievably lost\u2019 until, at the earliest, one month after it was seized since that was when the deadline for challenging the legality of the seizure expired \u2026. It is reasonable to infer that the wine was not destroyed until after that point. Therefore, by the time of \u2018irretrievable loss\u2019 or destruction, having been seized, the wine was no longer being \u2018transported\u2019 anywhere, at least in the ordinary sense of that word \u2026. 63. Mr Thornton [for the appellant], however, argued that \u2018transport\u2019 should not be given an ordinary colloquial meaning in Article 37 of the Excise Duties Directive. Rather, he argued that a \u2018transport\u2019 of goods in Article 37 should be regarded as synonymous with a \u2018movement\u2019 of goods in Article 38. Moreover, he submitted that the definition of an \u2018irregularity\u2019 in Article 38 demonstrated that a \u2018movement\u2019 of goods (and so a \u2018transport\u2019 of goods) was in progress right up until the point at which it could be duly ended. Up until the very point at which the wine was destroyed or irretrievably lost, there was still the possibility that it might be restored and continue to its destination with the result that, in Mr Thornton\u2019s submission, the destruction or irretrievable loss of the wine took place \u2018during [its] transport\u2019. 64. Despite the ingenuity of this submission, we reject it. Article 38 of the Excise Duties Directive is concerned with \u2018irregularities\u2019 in cross-border movements of excise goods. In those circumstances, it is natural for Article 38 to consider whether movements of goods have ended \u2018duly\u2019 or not. However, Article 37 is concerned with the natural hazards of the transportation of goods: for example bottles may be broken in transit and their contents lost or goods may be stolen. Given the risks with which Article 37 is concerned, we consider that the term \u2018transport\u2019 should be given its ordinary and natural meaning and not the legalistic meaning for which Mr Thornton argues. Moreover, the obvious difficulty with Mr Thornton\u2019s argument is that Article 37 does not use the concept of a \u2018movement\u2019 that appears in Article 38 which points against the conclusion that &#039;transport\u2019 and \u2018movement\u2019 are synonymous concepts. We therefore consider \u2026 that Article 37 does not apply. 65. There is a further reason why Article 37 does not apply. The Company is relying on the condition \u2026 that the destruction of the wine took place \u2018as a consequence of the authorisation of the [UK Border Force]\u2019 because, in seizing and destroying the wine, the Border Force was acting within the scope of its authority. However, we consider that this involves a misreading of Article 37. 66. Article 37 deals with two situations. (1) In the first situation, there will be a \u2018total destruction\u2019 or \u2018irretrievable loss\u2019 \u2026. In that case, as of right, the goods are not chargeable with excise duty (provided the proof required by Article 37 is given). No permission of the authorities is required for this aspect of Article 37 to apply. (2) However, Article 37 recognises that there may be other situations, connected with the natural hazards of the transport of goods, in which a taxpayer may want the authorities to agree that, provided goods are destroyed, no excise duty will be chargeable. Article 37 therefore gives flexibility to authorities and taxpayers to agree such arrangements on a case by case basis. 67. The \u2018authorisation of the competent authorities\u2019 referred to in Article 37 is a reference to the second situation set out at [66(2)]. Like the first situation (set out at [66(1)]), this is concerned with the natural hazards of transportation of goods. So, for example, excise goods might be so badly damaged during transport that, while they could technically still be used as excise goods, they are unsaleable in practical terms. Even though such goods would not be \u2018totally destroyed\u2019 or \u2018irretrievably lost\u2019 (and so the first situation is not applicable), the competent authorities are allowed to permit the goods to be destroyed on terms that no excise duty is payable. We see no justification for the broad reading of Article 37 which Mr Thornton advanced under which any lawful destruction of goods by a Member State\u2019s competent authorities prevents excise duty being chargeable. In particular, since Article 37 is concerned with the natural hazards of transporting goods, we see no reason why it should be read as giving rise to the extraordinary result that smuggled goods cease to be chargeable with excise duty simply because the vigilance of the competent authorities results in the smuggling attempt being foiled and the goods seized and destroyed. 68. In arguing that Article 37 applies, Mr Thornton drew attention to the central importance of \u2018consumption\u2019 in the Excise Duties Directive. He argued, referring to recital (9) of the Excise Duties Directive, that all provisions relating to the chargeability and liability of excise duty relate to goods that may still be consumed and referred to the decision of the CJEU in Polihim (Case C-355\/14) in this regard. We agree that \u2018consumption\u2019 is a central concept in EU law relating to excise duty\u2026. 69. However, Recital (9) of the Excise Duties Directive clearly does not establish that in all cases in which goods are destroyed or irretrievably lost, excise duty should not be charged. Moreover, the Excise Duties Directive cannot be intended to produce distortions in the single market. If the Company\u2019s interpretation of Article 37 is correct, the consequence would be that, if the UK authorities seize and destroy smuggled intra-EU goods, they would lose any right to assess those involved in the smuggling. Such an interpretation might mean that those involved in smuggling face a limited \u2018downside\u2019. That might serve to increase distortions in the single market with economic operators in Member States that levy comparatively low rates of excise duty having an incentive to try to smuggle excise goods into the UK. 70. Therefore, we consider that the short answer to Mr Thornton\u2019s point on \u2018consumption\u2019 is that this is one of the situations in which destruction or irretrievable loss of the excise goods does not prevent a charge to duty from arising. 71. For all those reasons, we do not consider that Article 37 of the Excise Duties Directive applies in the circumstances of this appeal so as to prevent a duty point arising on the wine.\u201d Submissions to this court 32. On behalf of the appellant, it was submitted that the UT\u2019s decision was wrong for several reasons. 33. First, it was submitted that the decision is contrary to the fundamental principle that taxes and duties can only be imposed by clear words: W.T Ramsay Ltd v IRC [1982] AC 300. 34. Secondly, it was asserted that the decision is contrary to established EU case law which has proceeded on the basis that \u201ctransport of goods\u201d was concerned with the movement of goods: see Prankl v Zollamt Wien (2015) C-175\/14. 35. Third, it was submitted that the UT was wrong to apply an ordinary construction to the word \u201ctransport\u201d. As a word used in the Directive, it ought to be construed \u201clegally\u201d. A \u201clegal\u201d construction should lead to the conclusion that the word is not just intended to deal with destruction arising out of natural hazards. Transport of the goods continued until the wine was destroyed. Up to that point, there was a possibility that it might be restored and continue to its destination. Such an interpretation is consistent with the CJEU decision in Prankl. 36. Fourth, the UT\u2019s observation that it would be an extraordinary result that smuggled goods cease to be chargeable with excise duty simply because the smuggling is foiled by the vigilance of the authorities fails to take into account the fact that this is the effect of Article 37 on the facts of the case. It also fails to appreciate the array of measures which each Member State may impose instead of seizure and forfeiture to deter such actions. 37. Fifth, it was submitted that the issue of whether or not the destruction of the goods took place during \u201ctransport\u201d within the meaning of Article 37 required a finding of fact. Having accepted that the FTT did not make any findings as to when the wine was irretrievably lost or destroyed, it was not open to the UT to infer by speculation that the wine was destroyed when the legality of the seizure expired. 38. Sixthly, it was argued that Article 37 should be construed consistently with the case law under the 1992 Directive and in particular the decision of the CJEU in Dansk vSkatteministeriet C-230\/08, [2010] STC 1711 in which it was stated (at paragraph 86) that the provisions of the earlier directive \u201cmust be interpreted as meaning that goods seized by the local customs and tax authorities on their introduction into the territory of the Community and simultaneously or subsequently destroyed by those authorities, without having left their possession, must be regarded as not having been imported into the Community, with the result that the chargeable event for excise duty on them does not occur.\u201d 39. The overarching point advanced on behalf of the appellant was that excise duty is a tax on consumption so that, where goods are destroyed before consumption, no liability to duty arises. 40. On behalf of HMRC, it was submitted that the goods in issue were undoubtedly chargeable for excise duty in the UK pursuant to Article 33. In addition, by its respondent\u2019s notice, it sought to uphold the UT\u2019s decision by reference to the decision in Jones, contending that, as there was no challenge to the lawfulness of the seizure in condemnation proceedings, the appellant is not now able to contend that no duty point had arisen at the time of seizure. Finally, it was contended that Article 37 cannot in any event operate to prevent excise duty being chargeable in this case. 41. On the Article 33 point, Mr McGurk relied on the findings of the FTT that the wine had been released for consumption in Italy and, upon arrival in the UK, was held for commercial purposes in this country. As a result, it became chargeable to excise duty at that point. He submitted that the FTT had been right to conclude, relying on HMRCv B &amp; M Retail [2016] UKUT 128 (TC), that HMRC were not precluded from issuing the penalty by the fact that there may have been an excise duty point prior to the appellant receiving the goods in question. 42. As to Jones, Mr McGurk reiterated the argument relied on by HMRC before the UT. As a result of the failure to initiate condemnation proceedings, the wine was deemed to have been duly condemned as forfeited. Deeming this to be the case carries with it the fact that excise duty has not been paid. A corollary of the fact that excise duty has not been paid is that excise duty was chargeable and excise duty could only be payable if an excise duty point had arisen. He submitted that the UT had been wrong to conclude otherwise and had gone astray in its analogy with ivory. The present case is dealing not with non-excisable goods (such as ivory) but with excisable goods. The wine was seized because it was excise goods which had been held for a commercial purpose but in respect of which no duty had been paid. It was therefore submitted that a failure to challenge the seizure does not merely deem the seizure to be lawful. In the context of a seizure of excise goods, if, as Lewison LJ held in European BrandTrading, a corollary of the deeming provision is that the excise duty has not been paid, it is inconsistent with that \u201cfact\u201d that the goods were not liable to excise duty because no excise point had been reached. It was submitted that the fact that the notice of seizure referred to regulation 88 did not assist the appellant because forfeiture under that regulation can only arise in respect of \u201cany excise goods that are liable to duty that has not been paid\u201d. 43. Mr McGurk submitted that the UT had been wrong to conclude that because HMRC\u2019s written submissions did not argue that the existence of a duty point is a precondition to lawful seizure of the wine under regulation 88 that it was conceding that it was not. He further submitted that the UT had wrongly concluded that it would be \u201charsh\u201d to deny the appellant the opportunity to contend that no excise duty point had arisen since by doing so it would be precluded from relying on Article 37. It is not a precondition of Article 37 that no excise duty point has arisen. The fact that, as HMRC contends, the appellant was barred by the principles in Jones from contending that excise goods cannot be deemed to have reached a duty point does not mean that Article 37, if applicable, might not operate to prevent the duty being recovered. 44. In this case, however, Mr McGurk submitted that the UT had correctly concluded that Article 37 did not operate to prevent the duty being chargeable. He submitted that the UT had been entitled to conclude that the wine had not been destroyed until after the deadline for challenging the seizure and that by that stage it was no longer being transported. He further submitted that the UT was entitled to conclude that destruction through forfeiture is not as a consequence of authorisation by the competent authorities in the sense intended by Article 37. He cited a decision of the FTT in Staniszewski v HMRC [2016] UKFTT 128 in which it had been observed that the contrary argument \u201cwould lead to excise goods being seized and forfeited because they were liable to unpaid excise duty ceasing to be liable to that duty by reason of their seizure and forfeiture and, in the absence of liability to excise duty, the goods would no longer be liable to seizure and forfeiture. If this were the case it would lead to the absurd position that goods could never be seized and subject to forfeiture as the very act of seizure and forfeiture would render the goods not liable to seizure or forfeiture in the first place.\u201d Mr McGurk submitted that there was nothing in the wording of Article 37 or the case law to suggest that destruction cannot occur after a duty point at which excise duty is chargeable which gives rise to a penalty. If the appellant\u2019s construction was correct, it would incentivise smuggling since it would operate to prevent a duty point arising. 45. Finally, Mr McGurk submitted that the CJEU decision in Dansk is not relevant as the terms of Article 37 are materially different from those of the previous directives. 46. In a supplemental skeleton argument on the \u201cdeemed duty\u201d point, the appellant made four contentions. First, it submitted that HMRC is precluded from going behind the concession identified by the UT in its decision. The appellant cited the statement made in HMRC\u2019s written submissions to the UT: \u201c \u2026 for goods to be liable to forfeiture under regulation 88 the language of the regulation does not require a finding of a duty point \u2026. [The] respondent does not agree that excise goods on which a duty point has not arisen cannot be forfeited under regulation 88 specifically.\u201d The appellant submitted that the UT rightly characterised this as a concession and concluded that they, in the specific circumstances of this case, were not arguing that the existence of a duty point was a precondition for lawful seizure of the wine. As a result, HMRC irrevocably waived reliance on a jurisdictional challenge based on the deemed statutory provisions. The appellant further submitted that HMRC should not be permitted to resile from the concession, having regard to the principles relating to a proposed withdrawal of a concession identified by Mann J in BT Pensions SchemeTrustees v British Telecommunications PLC, Secretary of State for BusinessInnovation and Skills [2011] EWHC 2071. 47. Secondly, in any event HMRC is barred from pursuing the deemed duty argument before this court because it is estopped from doing so. The appellant asserted that there was a mutual understanding between the parties arising from the concession that the lawful seizure of goods did not create a deemed duty point. Furthermore, it would be an abuse of process to permit HMRC to argue the deemed duty point having failed to take it before the UT. 48. Thirdly, on a correct analysis of the authorities cited by HMRC, which are distinguishable, there is no deemed duty point that arises through the lawful seizure of goods. Fourthly, if the deemed duty provisions apply to bar the tribunal\u2019s jurisdiction, they should be set aside in order to give effect to Article 37 of the Directive and Article 47 of the EU Charter and\/or declared incompatible with Article 6 of ECHR. Discussion 49. In my judgment, this appeal can be resolved by a straightforward construction of Articles 33 and 37 of the Excise Duties Directive. 50. As Mr Khan and Mr Howard on behalf of the appellant accepted in the course of the hearing before us, unless Article 37 subsequently disapplied its effect, there can be no doubt that the provisions of Article 33 were satisfied. The wine in the fifth container had been \u201creleased for consumption\u201d in Italy. At the point of arrival at Purfleet, it was being \u201cheld for commercial purposes \u2026 in order to be delivered here\u201d. Accordingly, it was subject to excise duty here and excise duty became chargeable here. At that point, under regulations 5 and 6 of the HMDP Regulations, an \u201cexcise duty point\u201d arose and the appellant, being a person \u201cconcerned in carrying \u2026 the goods\u201d, became liable to a penalty under paragraph 4 of schedule 41 to the Finance Act 2008. 51. Did Article 37 apply so as to prevent excise duty being chargeable on the wine? In my judgment, it did not, for the reasons identified by the UT at paragraphs 61 to 71 of its decision. None of the arguments put forward on behalf of the appellant persuades me that the FTT and UT were wrong. 52. In the context of this appeal, the construction of Article 37 turns on two phrases: (1) \u201cduring their transport in a Member State\u201d and (2) \u201cas a consequence of authorisation by the competent authorities of that Member State\u201d. 53. I agree with the UT that \u201ctransport\u201d should be given its ordinary meaning. For my part, I derive no assistance by comparing and contrasting the use of the word \u201cmovement\u201d in Article 38. The wine in the appellant\u2019s container was being transported from the ship to its ultimate destination in the UK. Had it continued on its journey, it would have been \u201ctransported\u201d until it reached its destination. But it did not continue on its journey. It was seized by Border Force and held by that agency until it was destroyed following forfeiture. At the time of its destruction, it was not being \u201ctransported\u201d. 54. As for the second phrase, I do not accept the submission that the ultimate destruction of the wine by or on behalf of Border Force following forfeiture falls within the scope of the phrase \u201cas a consequence of authorisation by the competent authorities\u201d. The destruction of the wine following forfeiture took place on the orders of Border Force. The word \u201cauthorisation\u201d means the granting of official permission. The plain and obvious purpose of including that phrase in Article 37 is to cover the destruction of goods which are partially, but not totally, destroyed in transit. Article 7(4) provides that, for the purpose of this Directive, goods shall be considered totally destroyed or irretrievably lost when they are rendered unusable as excise goods. But there will be other cases where the goods are substantially damaged while being transported but have not become totally unusable (for example, where a proportion of a consignment of wine bottles are broken but the remainder are intact). Article 37 allows for circumstances where the competent authorities may formally agree to the destruction of the remainder so as to remove them from the scope of the duty. 55. None of the arguments advanced by the appellant to counteract this construction has any merit. 56. With regard to the first argument, it is of course correct that it is a fundamental principle that taxes and duties can only be imposed by clear words. In this case, however, the words of Article 37 are clear and straightforward. 57. As for the second and third arguments, I do not consider the decision of the CJEU in Prankl to be relevant to the construction of Article 37. That case concerned the earlier 1992 Directive. The CJEU decided that that directive \u201cmust be interpreted as meaning that, where the goods subject to excise duty that have been smuggled into the territory of a Member State are transported, without the accompanying document prescribed in \u2026 that directive, to another Member State, in the territory of which those goods are discovered by the competent authorities, the transit Member States are not permitted also to levy excise duty on the driver of the heavy goods vehicle who transported them for having held those goods for commercial purposes in their territory.\u201d The circumstances in Prankl, which concerned goods that were smuggled into the EU, were plainly completely different to those of the present case. In any event, a reading of the judgment satisfies me that the CJEU was using the words \u201ctransport\u201d and \u201ctransit\u201d in their ordinary meaning. 58. With regard to the fourth argument, I endorse the UT\u2019s observation at paragraph 69 of its decision as to the consequences if smuggled goods were to cease to be chargeable to excise duty, or cease to attract any consequential penalty, once they were seized, forfeited and destroyed. The interpretation suggested by the appellant leads to the absurd outcome identified by the FTT in Staniszewski. 59. There is nothing in the appellant\u2019s fifth point about the need for a finding of fact. The essential facts as agreed were that the wine was seized and, after the expiry of the time for challenging the seizure in the magistrates\u2019 court, was forfeited and destroyed. 60. With regard to the sixth point, whilst it is clear that earlier case law may be cited when construing EU legislation, it does not follow that clearly-worded provisions in an EU Directive have to be interpreted in line with earlier case law which was concerned with a different instrument. Article 37 was a new provision. There was no equivalent in the earlier directive. In the circumstances, cases about the construction of the earlier Directive such as Dansk, (which was in any event concerned with goods smuggled into the EU) do not in my view provide any assistance when construing the new Article 37. 61. Finally, while I accept that excise duty is a tax on consumption, it does not follow that it is only payable when goods are consumed. Article 33 of the Excise Duties Directive is crystal clear about when goods become chargeable to duty. There is to my mind nothing unfair about an outcome in which goods are liable to forfeiture in circumstances where a liability for duty and a penalty also arise. As the Upper Tribunal observed in Kevan Denley v HMRC [2017] UKUT 340 (TC) at paragraph 74, these are all consequences prescribed by law. 62. I would therefore dismiss the appeal on the basis that the UT\u2019s construction of Article 37 was plainly correct. 63. In those circumstances, unless my Lords disagree, I would be reluctant to embark on a lengthy analysis of HMRC\u2019s alternative argument raised in its respondent\u2019s notice based on its interpretation of the decision in Jones. I take that view for three reasons. First, as I have just concluded, I consider the UT\u2019s decision as to the construction of Article 37 was correct. On behalf of the appellant, Mr Khan in effect accepted at the outset of the hearing before us that, subject to its being subsequently removed by Article 37, an excise duty point arose under Article 33, and it must have persisted. The two factors which HMRC are seeking to have \u201cdeemed\u201d from the failure of the appellant to contest the condemnation of the wine \u2013 that excise duty was chargeable and an excise duty point had arisen \u2013 are therefore conceded by the appellant. The \u201cdeemed duty\u201d point is therefore of academic interest only in this appeal. 64. Secondly, it is clear from the UT\u2019s judgment that their approach to this question was significantly influenced by what they regarded as a \u201cconcession\u201d made by HMRC in its supplemental written submissions. We were taken to those supplemental submissions by counsel and addressed on this issue at some length. Mr McGurk sought to persuade us that it was not in fact a concession at all and that, if it was, he should be entitled to resile from it. Mr Khan (who did not appear in the substantive appeal hearing below) insisted that it was a concession and to allow HMRC to resile from it would be wrong in principle. For my part, I think the UT may have been misled into thinking that HMRC\u2019s submission included a concession. But that is what they did and this interpretation plainly narrowed the scope of their analysis of the deemed duty issue. With hindsight, it was probably a mistake to allow this issue, which is by no means straightforward, to be canvassed purely in supplemental written submissions, rather than with the benefit of full argument. 65. The third reason for my reluctance to venture further into this issue is that we have not had sufficiently comprehensive submissions on the point. I mean no disrespect to counsel in making that observation. For various reasons, including the matters mentioned above, the full ramifications of HMRC\u2019s argument were not explored at the hearing before us. It is plain, however, that any decision of this court on the point, or any expansive dicta on the subject, could have consequences for other areas of tax law. In those circumstances, it seems prudent to refrain from comment. 66. In the light of what we have heard, however, I do feel able to say, with due respect to the UT, that we have heard sufficient argument to conclude that the UT\u2019s comments on the interpretation and application of Jones in this context, in particular at paragraphs 50 to 57 of the decision, should not be regarded as authoritative. Just as we did not receive sufficient argument on this complex issue, I am confident that the argument before the UT, made largely in the supplemental written submissions without oral argument, was insufficient to enable the UT to reach a conclusive view. Accordingly, the UT\u2019s decision on this aspect of the case should not be regarded as authoritative without further argument in an appropriate case. 67. For the reasons given above, I would dismiss the appeal. MR JUSTICE MANN 68. I agree. LORD JUSTICE PATTEN 69. I also agree.<\/p>\n<\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/caselaw.nationalarchives.gov.uk\/ewca\/civ\/2020\/405\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>Open Justice Licence (The National Archives).<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>LORD JUSTICE BAKER : 1. This is an appeal against a decision dated 27 January 2019 of the Upper Tribunal (Tax and Chancery Chamber) (\u201cthe UT\u201d) dismissing an appeal against a decision of the First-tier Tribunal (\u201cthe FTT\u201d) dated 3 November 2017. The UT itself granted permission to appeal on one ground, relating to the construction of Article 37 of&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7608],"kji_court":[7943],"kji_chamber":[],"kji_year":[41198],"kji_subject":[7612],"kji_keyword":[7633,7735,14338,12020,10542],"kji_language":[7611],"class_list":["post-749563","kji_decision","type-kji_decision","status-publish","hentry","kji_country-royaume-uni","kji_court-court-of-appeal-civil-division","kji_year-41198","kji_subject-fiscal","kji_keyword-appellant","kji_keyword-article","kji_keyword-directive","kji_keyword-excise","kji_keyword-goods","kji_language-anglais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>General Transport Service SPA v Revenue And Customs - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/general-transport-service-spa-v-revenue-and-customs-2\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"General Transport Service SPA v Revenue And Customs\" \/>\n<meta property=\"og:description\" content=\"LORD JUSTICE BAKER : 1. This is an appeal against a decision dated 27 January 2019 of the Upper Tribunal (Tax and Chancery Chamber) (\u201cthe UT\u201d) dismissing an appeal against a decision of the First-tier Tribunal (\u201cthe FTT\u201d) dated 3 November 2017. The UT itself granted permission to appeal on one ground, relating to the construction of Article 37 of...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/general-transport-service-spa-v-revenue-and-customs-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data1\" content=\"43 \u043c\u0438\u043d\u0443\u0442\u044b\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/general-transport-service-spa-v-revenue-and-customs-2\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/general-transport-service-spa-v-revenue-and-customs-2\\\/\",\"name\":\"General Transport Service SPA v Revenue And Customs - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-04-29T08:25:26+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/general-transport-service-spa-v-revenue-and-customs-2\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/general-transport-service-spa-v-revenue-and-customs-2\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/general-transport-service-spa-v-revenue-and-customs-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/avocats-en-droit-penal-a-paris-conseil-et-defense-strategique\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"General Transport Service SPA v Revenue And Customs\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ru-RU\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"width\":2114,\"height\":1253,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"General Transport Service SPA v Revenue And Customs - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/general-transport-service-spa-v-revenue-and-customs-2\/","og_locale":"ru_RU","og_type":"article","og_title":"General Transport Service SPA v Revenue And Customs","og_description":"LORD JUSTICE BAKER : 1. This is an appeal against a decision dated 27 January 2019 of the Upper Tribunal (Tax and Chancery Chamber) (\u201cthe UT\u201d) dismissing an appeal against a decision of the First-tier Tribunal (\u201cthe FTT\u201d) dated 3 November 2017. The UT itself granted permission to appeal on one ground, relating to the construction of Article 37 of...","og_url":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/general-transport-service-spa-v-revenue-and-customs-2\/","og_site_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","twitter_card":"summary_large_image","twitter_misc":{"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f":"43 \u043c\u0438\u043d\u0443\u0442\u044b"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/general-transport-service-spa-v-revenue-and-customs-2\/","url":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/general-transport-service-spa-v-revenue-and-customs-2\/","name":"General Transport Service SPA v Revenue And Customs - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/ru\/#website"},"datePublished":"2026-04-29T08:25:26+00:00","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/general-transport-service-spa-v-revenue-and-customs-2\/#breadcrumb"},"inLanguage":"ru-RU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/ru\/jurisprudences\/general-transport-service-spa-v-revenue-and-customs-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/general-transport-service-spa-v-revenue-and-customs-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kohenavocats.com\/ru\/avocats-en-droit-penal-a-paris-conseil-et-defense-strategique\/"},{"@type":"ListItem","position":2,"name":"Jurisprudences","item":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/"},{"@type":"ListItem","position":3,"name":"General Transport Service SPA v Revenue And Customs"}]},{"@type":"WebSite","@id":"https:\/\/kohenavocats.com\/ru\/#website","url":"https:\/\/kohenavocats.com\/ru\/","name":"Kohen Avocats","description":"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.","publisher":{"@id":"https:\/\/kohenavocats.com\/ru\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.com\/ru\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ru-RU"},{"@type":"Organization","@id":"https:\/\/kohenavocats.com\/ru\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.com\/ru\/","logo":{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/kohenavocats.com\/ru\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","width":2114,"height":1253,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.com\/ru\/#\/schema\/logo\/image\/"}}]}},"jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_decision\/749563","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_decision"}],"about":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/types\/kji_decision"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/media?parent=749563"}],"wp:term":[{"taxonomy":"kji_country","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_country?post=749563"},{"taxonomy":"kji_court","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_court?post=749563"},{"taxonomy":"kji_chamber","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_chamber?post=749563"},{"taxonomy":"kji_year","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_year?post=749563"},{"taxonomy":"kji_subject","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_subject?post=749563"},{"taxonomy":"kji_keyword","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_keyword?post=749563"},{"taxonomy":"kji_language","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_language?post=749563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}