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    TC09657 - [2025] UKFTT 01208 (TC)
    First-tier Tribunal (Tax Chamber)

    TC09657 - [2025] UKFTT 01208 (TC)

    Fecha: 18-Jul-2026

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    Vista, DOCUMENTO COMPLETO
    • Heading
    • Introduction
    • The Customs Duty Framework
    • The Parties
    • The Bicycles
    • The OLAF Investigation
    • The C18 Post-Clearance Demand Notes
    • The Burden of Proof Issue
    • Unitrading Ltd v Staatssecretaris van Financiën (Case C-437/13) (“Unitrading”)
    • Greencarrier Freight Services Latvia SIA v Valsts ieņēmumu dienests (Case C-571/12) (“Greencarrier”)
    • Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst - Douanedistrict Arnhem (Case C-293/04) (“Beemsterboer”)
    • The Burden of Proof Issue: The Parties’ Arguments
    • The Burden of Proof Issue: Discussion
    • The Answer to the Burden of Proof Issue
    • The Debtor Issue
    • The Debtor Issue: The Parties’ Arguments
    • Conclusions

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