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European union: Royscot Leasing Ltd and Another v Commissioners of Customs and Excise; Allied Domecq Plc v Same; T. C. Harrison Group Ltd v Same (5 November 1998) Court of Appeal

United Kingdom
31/12/1998
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Royscot Leasing Ltd and Another v Commissioners of Customs and Excise; Allied Domecq Plc v Same; T. C. Harrison Group Ltd v Same (5 November 1998) Court of Appeal

This was an application by the Commissioners of Customs and Excise for the withdrawal of the reference of questions under Article 177 of the EC Treaty arising from value-added tax appeals by Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq Plc and T. C. Harrison Group in 1996. In refusing the application, the Court of Appeal held that the national court did have the power, even in the absence of agreement, to withdraw a reference on its own initiative. This power, however, should only be exercised when it was manifest that the reference would not fulfil any useful purpose. Such a hesitant approach was appropriate as if the European Court of Justice considered that a point which had been referred had already been decided in a previous case and it was not possible that a different conclusion would be reached, it should itself invite the national court to withdraw the reference. (Times Law Reports, 23 November 1998)

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