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    UT/2023/000023 - [2024] UKUT 00096 (TCC)
    Upper Tribunal Tax and Chancery Chamber

    UT/2023/000023 - [2024] UKUT 00096 (TCC)

    Fecha: 23-Ene-2024

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    • Heading
    • Introduction
    • Background facts
    • background law and FTT decision
    • Classification Regulations
    • Classification Regulation 350/2014
    • Classification Regulation 1229/2013
    • CJEU case-law
    • The FTT’s analysis
    • Grounds of appeal
    • Reasoning by analogy
    • Factual differences and FTT’s fact-finding
    • BR Pet BV’s treatment of classification regulations
    • Set-aside FTT decision for error in regarding products as the same?
    • Remaining Grounds of Appeal 2-7
    • Pet Playpen panels and Heavy duty panels
    • The FTT’s analysis
    • Grounds of appeal and parties’ submissions
    • Discussion
    • Remaking Decision in relation to playpens in UT
    • Cozy Pet’s application to make post-hearing submissions
    • Conclusions

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