Bloomsbury International Ltd and others v Department for Environment, Food and Rural Affairs (Sea Fish Industry Authority intervening) [2011] UKSC 25; [2011] WLR (D) 195
“The power conferred on the Sea Fish Industry Authority under the Fisheries Act 1981 to impose a levy in respect of sea fish and sea fish products landed in the United Kingdom extended to sea fish or parts of sea fish first brought to land outside the United Kingdom and only later imported into the United Kingdom. The levy so imposed, pursuant to the Sea Fish Industry Authority (Levy) Regulations 1995 Confirmatory Order 1996, constituted an internal tax under article 110FEU, not a charge having equivalent effect to customs duty contrary to articles 28FEU and 30FEU, and was accordingly lawful.”
WLR Daily, 15th June 2011
Source: www.iclr.co.uk
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