The Commissioners for HM Revenue and Customs v Canadian Solar EMEA GmbH [2025] UKUT 00142 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Smith and Judge T Scott on 02 May 2025
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ANTI-DUMPING DUTY, COUNTERVAILING DUTY AND VAT 鈥� importation of solar panels made from cells originating in Taiwan 鈥� correct classification for tariff purposes 鈥� whether any error in classification corrected 鈥� remission of duties on basis of 鈥渟pecial circumstances鈥� 鈥� appeal and cross-appeal dismissed
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Published 2 May 2025