Source: All England Reporter
Publisher Citation: [2004] All ER (D) 290 (Feb)
Neutral Citation: [2004] EWHC 254 (Admin)
Court: Queen's Bench Division
Judge:

Lightman J
Representation Denis Waelbroeck (Brussels Bar) and Andrew Young (instructed by Dass Solicitors, Birmingham) for the claimants.
  Jonathan Peacock QC and Francis Fitzpatrick (instructed by the Solicitor for Customs and Excise) for the Commissioners.
Judgment Dates: 18 February 2004

Catchwords

Value added tax - Supply of goods and services - Supplies of telephones and computers - Provision of security by taxable person for VAT due from supplier - Vires of United Kingdom to enact legislation - Requirement for reference to European Court of Justice - Approach to be adopted on application for permission for judicial review - s 77A, Sch 11, paras 4(1A) and (2) - EC Sixth Directive, arts 21(3) and 22(8).

The Case

On an application for permission to apply for judicial review, where an issue of Community Law arose, the appropriate standard to be applied was that of a substantial prospect of success. In the instant case, permission to apply for judicial review was granted to the claimants, who were traders in mobile telephones and computers, on the issue of the vires of the United Kingdom to enact paras4(1A) and (2) of Sch11 to the and s77A of the Act under arts21(3) or 22(8) of the Sixth Council Directive together with a reference to Europe.

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