Commissioners of Customs and Excise v ApS Samex

JurisdictionEngland & Wales
Judgment Date1983
Date1983
Year1983
CourtQueen's Bench Division
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40 cases
  • The Queen (on the application of Newby Foods Ltd) v Food Standards Agency
    • United Kingdom
    • Queen's Bench Division (Administrative Court)
    • 16 July 2013
    ...being had to its objectives and to its state of evolution at the date on which the provision in question is to be applied. 66 In Customs and Excise v ApS Samex [1983] 1 All ER 1042, Mr. Justice Bingham (as he then was) summarised the position from the perspective of a judge sitting in a na......
  • Lahyani v Min for Justice and Others
    • Ireland
    • High Court
    • 18 April 2013
    ...551; Centros Limited v Erhvervs-og Selskabsstyrelsen (Case C-212/97) [1999] ECR I-01459; Customs and Excise Commissioners v ApS Samex [1983] 1 All ER 1042; Echternach and another v Netherlands Minister for Education and Science (Joined cases 389 and 390/87) [1989] ECR 723; Emsland-Starke Gm......
  • The London Steam-Ship Owners' Mutual Insurance Association Ltd v The Kingdom of Spain
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 1 March 2022
    ...of their discretion to do so. 28 Lord Denning MR's test in Bulmer was referred to in Customs and Excise Commissioners v ApS Samex [1983] 1 All ER 1042, where Bingham J identified two questions to be answered: “From the language of the article it is, I think, clear that, so far as the court......
  • Fisher and Others
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 14 August 2014
    ...out by Lord Denning MR in HP Bulmer Ltd v J Bollinger SAELR[1974] Ch 401 and were applied by Bingham J in C & E Commrs v ApS SamexUNK [1983] 1 All ER 1042. [701]Lord Denning's judgment as explained by Bingham J refers to four relevant (2) Will the point be substantially determinative of the......
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