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England and Wales Court of Appeal (Civil Division) Decisions |
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You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> Kuwait Petroleum (GB) Ltd v Customs & Excise [2001] EWCA Civ 337 (9 March 2001) URL: https://www.bailii.org/ew/cases/EWCA/Civ/2001/337.html Cite as: [2001] EWCA Civ 337 |
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ON APPEAL FROM THE CHANCERY DIVISION
(Mr Justice Laddie)
The Strand London WC2A Friday 9 March 2001 |
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B e f o r e :
MR JUSTICE LIGHTMAN
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KUWAIT PETROLEUM (GB) LIMITED | Appellant/Applicant | |
and: | ||
THE COMMISSIONERS OF CUSTOMS AND EXCISE | Respondent/Respondent |
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The Respondent did not appear and was not represented
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VERSION
OF JUDGMENT
Crown Copyright ©
"In the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable amount shall be reduced accordingly under conditions which shall be determine by the Member States.
However, in the case of total or partial non-payment, Member States my derogate from this rule."