Repertoire Culinaire v HMRC

In Repertoire Culinaire v HMRC [2016] UKUT 104 (26 February 2016) the UT interpreted a domestic provision so as to give effect to an EU exemption.

In 2002 HMRC had seized cooking wine cognac and port (‘cooking liquors’) which had been imported by Repertoire Culinaire (RCL). RCL sought restoration of the seized goods and HMRC refused. Cooking liquors are alcoholic drinks to which have been added substantial amounts of salt and pepper. This renders them undrinkable but does not prevent their use as cooking ingredients. RCL contended that the cooking liquors were exempt from duty by virtue of the direct effect of Council Directive 92/83/EEC Art 27. HMRC contended that under domestic legislation as it had stood at the time RCL should have paid the duty and then claimed a refund.

Relying on the FTT’s findings of facts the UT thought that ...