World Trade Bulletin

When the jurisdiction of the VAT Tribunals was extended by the Finance Act 1994 to cover appeals against Customs' decisions in matters of excise and customs many practitioners considered that this was likely to lead to the building up on the customs side of a strong jurisprudence on important issues of international trade law. Something of this kind has existed since the early 20th century in the decisions of the United States customs court and the decisions of the European Court demonstrate that in a number of other Member States important issues of international trade are regularly being decided at the domestic level. But since that extension of the jurisdiction of the VAT and Duties Tribunal ...