Court : House of Lords
..... of a period of disapplication (grundig ii, in september 2002), and (c) contrary to the firmly expressed opinion of the commissioners, the claims fell within regulation 29 (university of sussex v customs and excise commissioners [2004] stc 1, in october 2003). while the third point may not be significant, the first two points establish, at least ..... overpaid vat. they maintained that late claims for refund of under-deducted input tax were governed by section 80 of the 1994 act. neuberger j ruled in a judgment given on 10 october 2001 in university of sussex v customs and excise comissioners [2001] stc 1495 that this contention was incorrect and that they were governed by regulation ..... law (27 january 1991). grundig italiana, which had from 1983 to 1992 made payments of the wrongly-charged consumption tax, brought a claim for repayment on 22 july 1993. 44. grundig ii was a sort of rerun of the earlier case of aprile srl v amministrazione delle finanze dello stato case c-228/96 [1998] ecr i- .....
Tag this Judgment!Court : House of Lords
..... european law was by making use of the statutory tribunal scheme, as opposed to judicial review. in contrast, in woolwich equitable building society v. inland revenue commissioners [1993] ac 70, also cited by lord walker, there had been no lawful assessment, it was not therefore possible to seek a remedy through the statutory scheme (which ..... questions of general importance, i agree that they need deciding. 127. lord hope and lord neuberger have helpfully analysed the detailed provisions of the vat act 1994. the act was of course passed in the context of the sixth vat directive 77/388, but it has not been suggested by counsel that the directive contains ..... actionable by them in tort against alldech. in response to this, total submits, and the court of appeal held, that the statutory scheme of the vat act 1994 precludes any independent actionable remedy in tort against alldech. 115. the house is not concerned with an alleged conspiracy committed with the predominant intention of injuring .....
Tag this Judgment!Court : House of Lords
..... not just, or indeed primarily, because of its likely unreliability, but rather because the state must stand firm against the conduct that has produced the evidence, is universally recognised both within and outside convention law. what is, with respect, a particularly strong statement to that effect, citing a multitude of equally strongly worded authorities, ..... on the legality of his arrest or detection; h. his human dignity will be respected under all circumstances. siac held that this last assurance, couched in universally understood diplomatic language, constituted an express assurance not to torture or ill-treat rb, so that the first condition was satisfied. 26. as to the second ..... in camera. 81. it was submitted that this undertaking was admissible as an aid to the construction of section 5 of the 1997 act under the principle in pepper v hart [1993] ac 593. the house in that case approved recourse to hansard as an aid to construction only where legislation is ambiguous. i have .....
Tag this Judgment!Court : House of Lords
..... the point. 124. the question whether judges in giving judgments make law or simply declare existing law is one that has been debated by generations of law students in universities and law schools across the globe. it will continue to be so. there is no single and absolute answer. there is no doubt that it is one of ..... floating charge and not a fixed charge." 151. in in re new bullas trading ltd [1994] 1 bclc 485, the court of appeal, differing from knox j ([1993] bclc 1389) upheld as a fixed charge a charge expressed as a fixed charge on book debts until they were collected, coupled with the requirement for them to be ..... characterised as merely a less extensive form of overruling than overruling with both retrospective and prospective effect. prospective overruling robs a ruling of its essential authenticity as a judicial act. courts exist to decide the legal consequences of past events. a court decision which takes the form of a 'pure' prospective overruling does not decide the dispute .....
Tag this Judgment!Court : House of Lords
..... [2003] ewhc 2743 (ch), [2004] 1 wlr 1049. and in theory, such an order operates universally, applies to all the foreign companys assets and brings into play the full panoply of powers and duties under the insolvency act 1986 like any other winding up order: see millett j in re international tin council [1987] ch ..... be entitled to exercise its discretion by remitting the assets to the principal jurisdiction and leaving it to apply its own law. (compare re paramount airways ltd [1993] ch 223, discussing the discretion not to apply the english law on voidable dispositions). 26. it was submitted by the appellants that the argument for the existence ..... law. 30. i must respectfully disagree. the primary rule of private international law which seems to me applicable to this case is the principle of (modified) universalism, which has been the golden thread running through english cross-border insolvency law since the eighteenth century. that principle requires that english courts should, so far as .....
Tag this Judgment!Court : House of Lords
..... the best interests of the child. as mr lavery put in his written case for the child, where children are involved in any matter their rights are almost universally recognised as paramount. the aim sought to be realised in regulating eligibility for adoption is how best to safeguard the interests of the child. eligibility simply opens the ..... , from being eligible to adopt, regardless of the merits of the individual case (my emphasis). 28. the same view was expressed by dr ursula kilkelly of the university of cork, author of the child and the european convention on human rights (1999), who was commissioned by the northern ireland department of health and social services and ..... for reforming the law on this subject, as the law of adoption is within its legislative competence: northern ireland act 1998, section 6(1). 42. the reform did not have an easy passage in england and wales. in 1993 it was stated on behalf of, among others, the welsh office and the lord chancellors department that the .....
Tag this Judgment!Court : House of Lords
..... these two regimes remain entirely separate, or should the common law be developed to absorb convention rights? i do not think that there is a simple, universally applicable answer. it seems to me clear, on the one hand, that the existence of a convention right cannot call for instant manufacture of a corresponding common ..... , and i do not think it necessary for present purposes to analyse in detail the cases on property damage. the chief constable relied on alexandrou v oxford [1993] 4 all er 328, which related to a burglary which the police allegedly failed to prevent. kent v griffiths [2001] qb 36, by contrast, concerned ..... shot dead by brougham, who was later convicted of murder. the evidence at the trial suggested that brougham had acted in association with others. before his conviction of murder brougham had three relatively minor convictions: for common assault (1993), disorderly behaviour (1999) and dishonesty (2000). he had been fined and ordered to undertake community service. 18 .....
Tag this Judgment!Court : House of Lords
..... is best deferred until i come to the last issue in the appeal, the pleading point. 112. the judge accepted that at the time of the act payments in october 1993 and february 1995 dmg (primarily in the person of mr thomason) knew nothing about the argument which was ultimately successful in hoechst. but by july ..... deliberate conferral: condictio (2003). 154. in explaining his changes of view professor birks also acknowledged the influence of dr sonja meier, a lecturer in law at the university of regensberg. her views are accessible in english in her contributions to lessons of the swaps litigation (chapter 6, restitution after executed void contracts) and to johnston and ..... -heywood my lords, 159. dmg's claim in these proceedings (issued on 18 october 2000) is for compensation in respect of three payments of act made respectively on 14 october 1993, 15 february 1995 and 14 january 1996. these payments could and would have been avoided had the uk tax regime not breached article 43 (formerly .....
Tag this Judgment!Court : House of Lords
..... shortest was just under one year. tax paid in response to an unlawful demand is recoverable under the woolwich principle: woolwich equitable building society v inland revenue commissioners [1993] ac 70. but the limitation period of six years which applies to unlawful demands runs from the date of payment. sempra wish to take advantage of the extended ..... . the conclusion of the majority, in my respectful opinion, confuses the remedy for a payment made under a mistake with the remedy for loss caused by a wrongful act. the wrongful act may be tortious, or a breach of contract, or it may be, as here, a breach of some statutory obligation. but, whichever it is, the claimant ..... test claimant for the determination of this issue, and four sample dividends have been identified for consideration. their relevant details are as follows: dividend payment date dividend amount ( ) act payment date act amount ( ) set off date set off amount ( ) 23/7and 21/9/81 2.5m 12/10/81 1,071,428.57 1/7/90 1/7/91 .....
Tag this Judgment!Court : House of Lords
..... court would deal with the confiscation order before sentencing the defendant. the power to postpone confiscation proceedings was provided in effect as an afterthought by the criminal justice act 1993. 7. section 72(a) has spawned a substantial case law. a troublesome question has been whether under subsection (3), absent exceptional circumstances, the court is ..... was for a period which extended beyond the end of the six-month period. however, the point remains that it cannot be said that there is a universal problem created by the failure to comply with subsection (3) of section 72a. 57. lastly, and most fundamentally, section 71 creates a duty on the ..... so, to allow the court to sentence first, by section 28 of the criminal justice act 1993 it inserted section 72a into the 1988 act. as further amended and so far as material, section 72a provides: "(1) where a court is acting under section 71 above but considers that it requires further information before - (a) determining whether .....
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