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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

    Conclusions

    Conclusion

    83.

    Cozy Pet’s appeal in relation to the cat scratcher and cat tree products is dismissed.

    84.

    Cozy Pet’s appeal in relation to the pet playpen and heavy duty panel products is allowed.

    JUDGE SWAMI RAGHAVAN

    JUDGE NICHOLAS ALEKSANDER

    Release date: 08 April 2024

    • 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

    Otros enlaces de interés:

    Jurisprudencia clasificada por bienes e inmuebles Jurisprudencia clasificada por contravención de las normas jurídicas Jurisprudencia clasificada por derechos de la unión europea Jurisprudencia clasificada por derechos fundamentales Jurisprudencia clasificada por materias del derecho Jurisprudencia clasificada por profesiones Jurisprudencia clasificada por sector agrario Jurisprudencia clasificada por sectores de la sociedad

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