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ENVIRONMENTAL TAXATION LAW
To Angela, Caroline and Amelia
Environmental Taxation Law
Policy, Contexts and Practice
JOHN SNAPE
School of Law, University of Warwick, UK
and
JEREMY DE SOUZA
Consultant to White and Bowker, UK
© John Snape and Jeremy de Souza 2006
All rights reserved. No part of this publication may be reproduced, stored in a
retrieval system, or transmitted in any form or by any means, electronic, mechanical,
photocopying, recording or otherwise without the prior permission of the publisher.
The authors hereby assert their moral rights to be identified as the authors of the
work, in accordance with the Copyright Designs and Patents Act 1988.
Published by
Ashgate Publishing Limited Ashgate Publishing Company
Gower House Suite 420
Croft Road 101 Cherry Street
Aldershot Burlington, VT 05401-4405
Hants GU11 3HR USA
England
British Library Cataloguing in Publication Data
Snape, John
Environmental taxation law : policy, contexts and practice
1.Environmental impact changes - Law and legislation -
Great Britain
I.Title II.De Souza, Jeremy
344.4'1046
Library of Congress Cataloging-in-Publication Data

Snape, John.
Environmental taxation law : policy, contexts and practice / John Snape and
Jeremy de Souza.
p. cm.
Includes bibliographical references and index.
ISBN 0-7546-2304-1
1. Environmental impact charges Law and legislation Great Britain. 2.
Environmental impact charges Law and legislation. I. De Souza, Jeremy. II.
Title.
KD3382.E58S63 2005
344.4104'6 dc22
2005048265
ISBN 0 7546 2304 1
Printed and bound in Great Britain by MPG Books Ltd, Bodmin, Cornwall.
Ashgate website:
Contents
About the Authors xi
Authors’ Preface xiii
Table of Cases xvii
Table of Statutes xxv
Table of Statutory Instruments li
Table of Provisions of the European Treaty lxv
Table of European Community Legislation lxix
Table of Provisions of GATT 1994 lxxxi
Table of Other Treaty Provisions lxxxiii
Table of Abbreviations lxxxvii
PART I: PROLOGUE
1 Preliminaries 3
1.1 Introduction 3
1.2 Terminology, approach and sources 5

1.3 International, European, national and regional contexts 19
1.4 Regulatory and taxation contexts 21
1.5 Institutional framework 34
1.6 Scheme of the book 34
2 Regulated Sectors 37
2.1 Introduction 37
2.2 Trade associations, policy-makers and pressure groups 38
2.3 Waste management industry 40
2.4 Energy industries and consumers 42
2.5 Mineral extraction industry 50
2.6 Air passenger and road freight transport sectors 51
2.7 Concluding remarks 53
PART II: POLICY AND CONTEXTS
3 Introduction to Part II 57
4 Institutional Framework 63
4.1 Introduction 63
4.2 Institutions of central, regional and local government 63
4.3 European Union institutions 92
4.4 International institutions 101
4.5 Concluding comments 106
vi Environmental Taxation Law
5 Technical Justifications 109
5.1 Introduction 109
5.2 Sustainable development 110
5.3 Taxation and sustainable development 112
5.4 Economic instruments and market failures 115
5.5 The efficient level of fiscal intervention 120
5.6 Concluding remarks 122
6 Regulatory Context 125
6.1 Introduction 125

6.2 Integrated Pollution Control, Integrated Pollution Prevention and
Control and Environmental Assessment 127
6.3 Waste management regulation 134
6.4 Control of air and atmospheric pollution 144
6.5 Air passenger and road freight transport regulation 159
6.6 Regulation of mineral extraction 161
6.7 Regulation of contaminated land 161
6.8 Concluding comments 162
7 Taxation Context 163
7.1 Introduction 163
7.2 Taxes and tax subsidies 164
7.3 Status of the main levies and subsidies under consideration 176
7.4 Concluding comments 182
8 International Aspects 183
8.1 Introduction 183
8.2 Public international law 184
8.3 International environmental law 191
8.4 International trade law 200
8.5 International air transport law 221
8.6 International energy law 222
8.7 Concluding remarks 223
9 Conclusions on Part II 225
PART III: PRACTICE
10 Introduction to Part III 231
Part III, Section A: Environmental Levies and Other Economic Instruments
Division 1: General
11 Design and Implementation 237
11.1 Introduction 237
11.2 Regulatory impact assessment 238
Contents vii

11.3 Design and implementation of the two post-1997 taxes 240
11.4 Review of landfill tax 248
11.5 Concluding comments 250
12 Community Law Aspects 251
12.1 Introduction 251
12.2 Regulatory aspects 253
12.3 Taxation aspects 293
12.4 Rules on free movement of goods 303
12.5 Concluding comments 305
Division 2: National Taxes
13 Aggregates Levy 309
13.1 Introduction 309
13.2 Operation of the tax 310
13.3 Problems caused by the legal structure 312
13.4 Meaning of ‘aggregate’ 315
13.5 The concept of ‘exempt processes’ 316
13.6 Administration of the levy 316
14 Climate Change Levy 317
14.1 Introduction 317
14.2 Tax base and rates 318
14.3 Reduced rates 319
14.4 Exemptions 319
14.5 Combined heat and power and renewable source electricity 321
14.6 Climate change agreements and the UK Emissions Trading
Scheme 324
14.7 Administration of the levy 327
15 Landfill Tax 329
15.1 Introduction 329
15.2 Tax base and rates 329
15.3 Securing the tax base 331

15.4 Exemptions 333
15.5 Temporary disposals 335
15.6 Fly-tipping 335
15.7 Administration of the tax 337
16 Customs’ Administrative Model 339
16.1 Introduction 339
16.2 Registration 339
16.3 Deregistration 341
16.4 The form of registration 342
16.5 The problem of trusts 343
16.6 Groups, divisions and going concerns 344
viii Environmental Taxation Law
16.7 Non-UK residents 346
16.8 Site registration 347
16.9 The credit concept 348
16.10 Bad debt relief 350
16.11 Transitional provisions 351
16.12 Record keeping and inspection 352
16.13 Disputes 352
16.14 Irregularities 353
16.15 Enforcement 353
16.16 Problems for landowners 354
Division 3: Local Levies
17 Workplace Parking Levies 361
17.1 Introduction 361
17.2 Changes in planning practice 362
17.3 Double payment 362
17.4 Metropolitan schemes 363
17.5 Other schemes 363
17.6 Those subject to schemes 364

18 Road User Charging Schemes 365
18.1 Introduction 365
18.2 Central London 365
18.3 Other cities 368
18.4 Metropolitan schemes 369
18.5 Other schemes 369
Division 4: Other Economic Instruments
19 The Packaging Regime Route 373
19.1 Introduction 373
19.2 Packaging 374
19.3 Choice 375
19.4 Registration 375
19.5 Obligations once registered 375
19.6 Waste disposal obligations 377
19.7 The future of packaging waste recovery notes 378
20 Emissions and Waste Trading Schemes 381
20.1 Introduction 381
20.2 Design and implementation of the UK Emissions Trading Scheme 381
20.3 Subsequent development of the UK Emissions Trading Scheme 383
20.4 Operation of the UK Emissions Trading Scheme 389
20.5 The regime applicable to direct participants 390
20.6 Green Certificate trading 391
20.7 Landfill Allowances Trading Scheme (‘the LATS’) 392
Contents ix
Division 5: The Instruments in Operation
21 Policies in Practice (1) 397
21.1 Introduction 397
21.2 The employment ‘double dividend’ 397
21.3 Hypothecation, ‘recycling’ of revenue and tax subsidies 399
21.4 Political and industrial aspects 406

21.5 The Renewables Obligation 423
21.6 The 2003 Energy White Paper 425
21.7 Problems with electricity supply industry structures 433
21.8 The case of aggregates levy 436
21.9 Water and the farmers 441
21.10 The effect of Community law and policy 449
Part III, Section B: Greening the UK Tax System
Division 1: Removing Subsidies and Creating Incentives
22 Excise Duties 457
22.1 Introduction 457
22.2 Motor cars and their fuel 457
22.3 Heavy goods vehicles and their fuel 462
22.4 The emissions problem 463
23 Employee Taxes 465
23.1 Introduction 465
23.2 Income tax treatment of company cars 465
23.3 Environmentally-friendly transport 467
24 Business Taxes 469
24.1 Introduction 469
24.2 Nature and role of capital allowances 469
24.3 Motor cars 470
24.4 Environmentally-friendly equipment 470
24.5 Urban regeneration 471
24.6 Private residential landlords 472
24.7 Emissions trading scheme corporation tax and VAT treatment 473
24.8 Direct tax treatment of environmental trust contributions 475
Division 2: The Provisions in Operation
25 Policies in Practice (2) 479
PART IV: PROSPECTS AND NEW DIRECTIONS
26 Environmental Taxes and the Tax Base 483

26.1 Introduction 483
x Environmental Taxation Law
26.2 The consolidation of the tax base 485
26.3 The future of non-property-based taxes in the internet world 487
26.4 International trade treaty problem for federations and economic
areas 492
26.5 Employer’s national insurance contributions 494
26.6 The advantage of environmental taxes 495
26.7 European Union limitations 496
27 Government Proposals 499
27.1 Introduction 499
27.2 Economic instruments and housing development 500
27.3 Road pricing for heavy lorries 501
27.4 Nationwide satellite-based congestion charging 503
27.5 Pricing air passenger transport 504
27.6 Litter taxes 508
27.7 Taxing incineration 509
27.8 Conclusions 510
28 The EU Emissions Trading Directive 513
28.1 Introduction 513
28.2 Background to the EU Emissions Trading Directive 514
28.3 Provisions of the EU ETS Directive 525
28.4 Transposition of the EU ETS Directive into UK law 529
28.5 Developments since transposition of the EU ETS Directive 532
28.6 Concluding observations 534
PART V: PROVISIONAL ASSESSMENT
29 The Current State of Play 537
29.1 The problem of measuring success 537
29.2 How do the UK taxes measure up to this standard? 537
29.3 Success stories 542

29.4 Comparing 1997 with 2004 542
Postscript 545
Select Bibliography 551
Index 557
About the Authors
Jeremy de Souza was educated at Charterhouse and New College, Oxford. Articled
to Mr John Emrys Lloyd of Farrer & Co, he subsequently became an assistant
solicitor and associate at that firm. Between 1976 and 1996, after which he became
a consultant (enabling him to devote more time to writing), he was the firm’s tax
partner. During his 32 years with the firm, he contributed to the newsletters for the
Agricultural Estates Group, the Employment and Pensions Group, the Charities
Group and the Briefing Service for in-house lawyers.
In 1999, he became a part-time consultant to White and Bowker in Winchester, and
has contributed to that firm’s newsletters: The Law of the Land, W&B Charity Law,
Private Client Newsletter and Ins and Outs.
He was a member of The Law Society Revenue Committee’s Corporation Tax Sub-
Committee between 1989 and 1992. Since 1995, he has been the Chairman of the
Holborn and, from 2001, City of Westminster and Holborn, Law Society’s Revenue
Committee, writing a monthly article in the monthly journals, Holborn Report and
The Report.
In 1969, he was a co-author of Reform of Taxation and Investment Incentives. He
was a contributor to Volume 35 of The Encyclopedia of Forms and Precedents (Sale
of Land) in 1989. He was co-author of The Property Investor and VAT in 1990 and
of The Conveyancer’s Tax Primer in 1999. Since 1991, he has been the General
Editor of the Sweet and Maxwell looseleaf, Land Taxation. Since 2001, he has been
a contributor to The Lawyer’s Factbook.
He has contributed articles to The Law Society’s Gazette, STEP Journal, Private
Client Business, The British Tax Review, Taxation, The Tax Journal, The Estates
Gazette, Property Law Journal, Rural Practice, The Environmental Law Review, Trust
Law & Practice, Trusts & Estates Tax Journal, Hampshire Chronicle, Negotiator,

Butler & Co Farming News, Christie’s Bulletin and The Investor’s Chronicle. He has
also lectured on tax topics.
In addition to being a solicitor, he belongs to the Society of Trust and Estate
Practitioners, the Stamp Taxes Practitioners Group and the Royal Institute of
International Affairs.
John Snape was educated at St Mary’s College, Blackburn, and St Edmund Hall,
Oxford. He qualified as a solicitor in 1989 and subsequently worked in corporate
and commercial legal practice. In 1993, he joined Nottingham Law School, the
Nottingham Trent University, moving to the University of Leeds in 2002. In 2005,
he took up a lectureship at the School of Law, the University of Warwick. He has
written on a range of legal topics, including property law and tax law.
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Authorsʼ Preface
During the last seven years or so, the government of the United Kingdom has
embarked on a range of far-reaching social and economic reforms. Among these,
none is more striking, especially to those who have followed its development, than
the enterprise of environmental taxation.
The use of a tax, for long regarded as a means of raising government revenue,
redistributing wealth or of managing the economy, in order to discourage certain
forms of undesirable industrial behaviour, had no systematic antecedent in UK law
prior to 1997. Of course, there had for centuries been duties on cigarettes, petrol
and alcohol, but no tax, not even landfill tax, introduced in the dying days of Prime
Minister John Major’s government, had been researched and designed specifically
to steer the behaviour of those liable to pay it. True, landfill tax had attempted to
put a price on the environmental costs of landfilling waste but, except to a slight
extent, it had not been intended, when originally designed and implemented, to steer
behaviour. By contrast, the two main taxes introduced after 1997, climate change
levy, which is a tax on the industrial, commercial and agricultural consumption of
non-environmentally-friendly forms of energy, and aggregates levy, a tax on the
extraction of minerals, have been specially designed, via their structures and rates, to

encourage the use of alternative resources. This is not the only way in which, if the
reader will forgive the pun, these environmental taxes have been groundbreaking.
The other way in which they have marked a departure, which the authors regard as
highly characteristic, is their use in combination with other economic instruments,
such as trading schemes, green certificates, road and cordon pricing and special
reliefs within non-environmental tax codes.
All of the factors just rehearsed explain the book’s title. We cannot, against the
policy background outlined above, treat of environmental taxes in isolation from
the other instruments which are designed to complement them. So the range of
instruments involved is not the least of the contexts envisaged by the title. However,
we have tried to look for other contexts, primarily legal ones, which will help us to
explain the various aspects of environmental taxation more usefully. As an energy
tax, climate change levy is imposed on gas and electricity supplies. Both the gas
supply industry and the electricity supply industry are sectors of extreme technical
complexity, as a result of their privatisation, in another characteristic adventure, this
time of a decade or more ago and a different government. Grafting climate change
levy onto these post-nationalisation structures, without a consistent energy policy,
has contributed to producing a tax of such extraordinary complexity that it would be
impossible to appreciate its subtleties without a knowledge of ‘what lies beneath’.
So discussions of the post-nationalisation energy sector structures and regulation
have been included as well as environmental regulation and tax law. Again, since
the regulation of air transport and road freight transport affects plans to introduce
new airline taxes, emissions trading schemes and road pricing schemes, we have
xiv Environmental Taxation Law
also included a brief discussion of how these sectors are structured and regulated. In
every case, we seek to provide, not just a UK context for the material but an EU-wide
and international one also. We hope, as a result, that this book will be no less useful
to the overseas reader than to the UK one.
This brings us to another set of contexts: the European Union and international
governance structures within which the UK’s economic instruments for environmental

protection have been designed and implemented.
The more obvious governance structure is the EU one, since the EU’s institutions
– notably the European Commission – provide both the impetus for action at national
level, via the Sixth Environmental Action Programme, and the terms on which that
action can be taken, via the European Treaty and the legislation made thereunder.
Finding the right level of governance is an important question with economic
instruments. In its enthusiasm to introduce emissions trading, partly as a sweetener to
sectors already hit both by Integrated Pollution Prevention and Control and climate
change levy, the government managed, with the UK Emissions Trading Scheme, to
turn, in Sorrell’s words, an ‘early start into a false start’. This is because the period
of the last 18 months to two years has also seen the creation of the EU Emissions
Trading Scheme, under which carbon dioxide emissions will be capped, parcelled
out and traded among all the Member States of the enlarged Union. The government
claims that the UK scheme, set up in 2002, will be good practice for the EU scheme,
due to commence in January 2005. Its detractors claim that the UK scheme was an
irrelevance, nonsensically unilateral and designed simply to buy off opposition to the
government’s environmental policy from sectors most badly hit by climate change
levy and IPPC. At the very least, there is a measure of over-regulation.
Although less obvious, governance is also felt at the international level, via the
United Nations-sponsored 1992 Framework Convention on Climate Change, and
its 1997 Kyoto Protocol, as well as the rules of the WTO/GATT 1994-based system
of multilateral agreements on international trade. Both the EU itself and its Member
States are parties to both sets of agreements. Although there are signs that the position
may be changing, the values of the latter, which have governed international trade
at least since the mid-twentieth century, may be difficult or impossible to reconcile
with those of the former, whose values are, of course, much newer. The influence
of Kyoto is to be felt, not only in the creation of the two emissions trading schemes
referred to above, each of which take Kyoto as their inspiration, but also in the design
of environmental taxes. Climate change levy, an energy tax, neatly sidesteps design
problems created by GATT 1994’s concept of the border tax adjustment and, in doing

so, may sacrifice something of its environmental effectiveness.
The trade-off just referred to is, of course, a matter of political judgement. No less
characteristic of the UK’s environmental taxes and other economic instruments than
their regulatory context and their place within European and international governance
structures are the political choices they represent. These are shown both in present
political compromises and in the political possibilities for the future. Lord Butler
memorably described politics as ‘the art of the possible’. Whether the structuring of
climate change levy as a downstream energy tax owed more to fear of the political
consequences of taxing domestic energy consumption and alienating what remained
of the coal industry, than it did to economic and environmental principles, is a matter
for historians to debate. The authors have some well-founded suspicions on these
Authors’ Preface xv
points. Nevertheless, it remains the case that, with these taxes in place, it would
remain open to a future government, in a time of falling revenues, to supplement
the Exchequer by increasing the rates of aggregates levy and climate change levy
instead of turning to the much more politically sensitive expedient of increasing
rates of income tax. The mechanisms are all now in place, thanks to the enterprise of
environmental taxation.
The controversies on these points will surely continue. For our part, we have tried
to offer a critical account of an area of UK policy, law and practice which has not,
so far as we know, been systematically explored to date in this jurisdiction by any
other lawyer authors. In an age when the expounding of a legal subject – however
complex – does not perhaps enjoy the high reputation that once it did, we seek (as
lawyers) to explain how the different instruments interact at a regulatory level. We
do occasionally pass judgment but we do so, not on matters outside our expertise
(neither of us being economists and, as yet, unwilling to succumb to the siren song of
law and economics), but on the basis of the various accountability mechanisms in the
UK’s unwritten constitutional arrangements. In the last 12 to 18 months, the panoply
of Select Committees at Westminster has begun to take a keen interest in the flutter of
creative activity in environmental regulation in Whitehall. In fact, these accountability

mechanisms and the network of departments, committees, advisory bodies and
executive bodies that have been involved in the design and implementation of the
measures under discussion, feature prominently in what follows. We have included
the explanations of who they are and what they do because of the difficulties facing
the non-specialist or non-UK lawyer in finding his or her way through the myriad of
institutional actors.
What we offer, then, is a pragmatic, critical, account. We do not purport to offer
any empirical conclusion but we think that we can at least provoke others to test our
conclusions.
Each of the authors brings something different to the book. John Snape is an
academic lawyer with an interest in international economic law and in the crossovers
between environmental regulation, energy law and tax law. Jeremy de Souza is a
senior practitioner who retired from full-time practice as a partner in Farrer & Co. in
1996. He has written extensively on tax law matters and is referred to in reference
books as a leading specialist in the environmental taxation area. Thus do we seek
to bring together our different but hopefully complementary skills. Although each
author has read and commented in detail on the work of the other, we have each taken
responsibility for writing different Chapters. Setting aside the very short Chapters 3,
9 and 10, which are very much joint efforts, John Snape was responsible for Chapters
1–12 and 28, while Jeremy de Souza was responsible for Chapters 13–27 and 29. In
addition, Jeremy carried out the herculean task of compiling the tables and indices.
Warm thanks are due in several quarters and we would like to record them as
follows: to Caroline de Souza and to Angela Kershaw, our respective wives, who,
despite many commitments of their own, have taken time to bear with detailed verbal
critiques of government policy; to former colleagues of John Snape at the University
of Leeds, especially to Ann Blair, Michael Cardwell, Oliver Gerstenberg, Roger
Halson and Anna Lawson, each for their wisdom and support; to colleagues of Jeremy
de Souza at the City of Westminster and Holborn Law Society Revenue Committee
and at White and Bowker, especially John Steel, Oliver Sowton and (in putting up
xvi Environmental Taxation Law

with interruptions to her printing facilities), Abi Martin. John Snape began work on
the book in 2000/2001 in a period of sabbatical leave from Nottingham Law School,
the Nottingham Trent University. His thanks are due to Professors Michael Gunn
and Peter Kunzlik, as well as to colleagues at Nottingham Trent who shouldered his
teaching and administrative responsibilities in the period of his absence.
Over the period of writing the book, the subject matter has expanded almost daily.
We must also record our thanks to John Irwin and Alison Kirk at Ashgate, for their
patience and enthusiasm in awaiting a manuscript which therefore became rather
later and rather larger than either of us authors could originally have envisaged.
In the footnotes, we have tended to confine case references to Simon’s Tax Cases,
the series now used by most UK tax academics and practitioners. References to other
reports are to be found in the Tables.
We have attempted to reflect developments and to state the law, unless otherwise
indicated, as at 2 December 2004 (the date of the Pre-Budget Report).
John Snape,
Jeremy de Souza,
20 December 2004.
Table of Cases
Adey v. Trinity House, (1852) 22 LJQB 3 7.2.3
AGF Belgium v. EEC, C–191/94, [1996] ECR I–1859 7.2.2.3
Air Caledonie v. The Commonwealth, (1988) 165 CLR 462 7.2.2.2
Airservices Australia v. Canadian Airlines International Ltd, (1999)
HCA 62 7.2.2.2
Alliance Against the Birmingham Northern Relief Road v. Secretary of
State for the Environment, Transport and the Regions and Midlands
Expressway Ltd, [1999] JPL 426 7.2.3
Amministrazione delle Finanze dello Stato v. Essevi and Salengo, C–142,
143/80, [1981] ECR 833 12.3.3.1
Andrews v. Hereford RDC, (1964) 10 RRC 1, [1963] RA 75, (1963)
185 EC 761, [1963] RVR 168 16.16

Apple & Pear Development Council v. Lewis, C–222/82, [1984] 3
CMLR 733 7.2.2.3
Aprle Srl, in Liquidation v. Amministrazione delle Finanze dello Stato,
C–125/94, [1995] ECR I–2919 8.4.2
ARCO Chemie Nederland Ltd and others v. Minister van Volkshuisvesting;
Ruimtelijke Ordening en Milieubeheer, Vereninging Dorpsbelang Hees
and others v. Directeur van der Dienst Milieu en Water van de Provincie
Gelderland, C–418, 419/97, [2002] QB 646 12.2.5.2
Asscher v. Staatssecretaris van Financien, C–107/94, [1996] STC
1025 12.3.1, 12.3.2
Aston Cantlow v. Wallbank, [2001] 3 WLR 1323, overruled by HL
at [2003] 3 WLR 283 7.2.2.1
Attorney-General v. Wilts United Dairies Ltd, (1921) 124 LT 319,
overruled at [1922] WN 217, 218 7.2.2.1
Attorney-General of British Columbia v. Attorney-General of Canada,
[1937] AC 377 26.4
Attorney-General of Canada v. Attorney-General of Ontario, [1937]
AC 326 26.4
Attorney-General of Canada v. Attorney-General of Ontario, [1937]
AC 355 26.4
Attorney-General of New South Wales v. Homebush Flour Mills Ltd,
(1937) 56 CLR 390 7.2.1
Australian Tape Manufacturers’ Association v. Commonwealth, (1993)
176 CLR 480 7.2.2.2
Ayrshire Employers Mutual Association v. IRC, (1946) 27 TC 331, [1946]
1 All ER, [1946] 1 All ER 637 26.3.3.1
Baker v. Greenhill, (1842) 114 ER 463 7.2.2.1
xviii Environmental Taxation Law
Barclays Mercantile Business Finance Ltd v. Mawson, [2002] EWHC
1527 (Ch), [2002] STC 1068, reversed CA [2002] EWCA Civ 1853,

[2003] STC 66, affirmed [2004] UKHL 51 26.3.3.1
Beco Products Ltd; BAG Building Contractors v. C & E Commrs, (2004)
No. 18, 638, MAN/01/4 21.3.1
Bendall v. C & E Commrs, (2003) LON/00/1305 15.3
Benjamin v. Austin Properties Ltd, [1998] 19 EG 163, [1998] 2 EGLR 147,
[1998] RA 53 17.3
Bergandi v. Directeur Général des Impôts, C–252/86, [1988] ECR 1343 12.3.3.1
Berkeley v. Secretary of State for the Environment, Transport and the
Regions (No.1), [2001] 2 AC 603 6.2.4
Blackland Park Exploration Ltd v. Environment Agency, [2003] EWCA
Civ 1795, [2003] All ER (D) 249 (Dec) 6.3.2.4
Brambletye School Trust Ltd v. C & E Commrs, LON/00/458 16.16
Bresciani v. Amministrazione della Finanze dello Stato, C–87/75, (1976)
ECR 129 7.2.2.3
Brewster v. Kidgill, (1697) 88 ER 1239 7.2.2.1
Re Briant Colour Printing Co Ltd, [1977] 1 WLR 942, [1977] 3 All ER
968, 75 EGR 768, (1977) 244 EG 463, 121 SJ 592 16.16
British Insulated and Helsby Cables Ltd v. Atherton, [1926] AC 205,
[1925] All ER Rep 623, 95 LJKB 336, 134 LT 289, 42 TLR 187,
(1925) 10 TC 177 1.4.3.1, 24.7
Bulmer v. Bollinger, [1974] Ch 401 4.3.7
W Cadsky SpA v. Instituto Nationale per il Comercio Esterio,
C–63/74, [1975] ECR 251 7.2.1, 12.3.3.2
Cape Brandy Syndicate v. IRC, [1921] 1 KB 64, (1920) 12 TC 358 26.3.3.1
Chemial Farmaceutici v. DAF SpA, C–140/79, [1981] ECR 1, [1981]
3 CMLR 350 12.3.3.1
Chemische Afvalstoffen Dusselforp BV and others v. Minister Van
Volkshuisvesting, Ruimtelijke Ordening en Milieubeheer, C–203/96,
[1998] 3 CMLR 873 12.2.5.1
Claimants under the Loss Relief Group Litigation Order v. I.R.C.,

[2004] EWHC 3588 (Ch), [2004] STC 594, reversed [2004] EWCA
Civ 650, [2004] STC 1054 26.4
Clark v. Oceanic Contractors Inc, [1983] AC 130, [1983] STC 35 1.4.2.5
Cleanaway Ltd v. C & E Commrs, (2003) L.17 15.2
Cogis v. Amministrazione delle Finanze dello Stato, C–216/81, [1982]
ECR 2701 12.3.3.1
Commission of the European Communities v. Belgium, C–2/90, [1992]
ECR I–4431 12.4
Commission of the European Communities v. Denmark, C–106/84, [1986]
ECR 833 12.3.3.1
Commission of the European Communities v. Denmark, C–302/86,
[1989] 1 CMLR 619 12.2.5.1, 12.4
Commission of the European Communities v. France, C–90/87,
[1981] ECR 283 7.2.2.3
Table of Cases xix
Commission of the European Communities v. France, C–196/85, [1987]
ECR 1597 12.3.3.1
Commission of the European Communities v. France, C–50/87, [1989]
1 CMLR 505 16.5
Commission of the European Communities v. Germany, C–18/87, [1988]
ECR 5427 7.2.2.3
Commission of the European Communities v. Germany, C–442/92, [1995]
ECR I–1097 12.2.5.2
Commission of the European Communities v. Germany, C–463/01,
as yet unreported 12.4
Commission of the European Communities v. Italy, C–24/68, [1969]
ECR 193, [1989] 1 CMLR 505 7.2.1, 7.2.2.3
Commission of the European Communities v. Italy, C–184/85, [1987]
ECR 2013 12.3.3.1
Commission of the European Communities v. Italy, C200/85, [1986]

ECR 3953 12.3.3.1
Commission of the European Communities v. Italy, C–466/99, [2002]
ECR I–851 12.2.5.1
Commission of the European Communities v. United Kingdom,
C–170/78, [1980] ECR 417 12.3.3.1
Commission of the European Communities v. United Kingdom,
C–353/85, [1988] STC 251, [1988] 2 All ER 557, [1988] ECR 817 26.7
Commission of the European Communities v. United Kingdom,
C–416/85, [1988] STC 456, [1990] 2 QB 130, [1989] 1 All ER 364,
[1988] ECR 3127, 1988] 3 CMLR 169 26.7
Commission of the European Communities v. United Kingdom, C–35/00,
[2002] ECR I–953 12.2.5.1
Commissioner of Inland Revenue v. Challenge Corp Ltd, [1987] AC 155,
[1986] STC 548 26.3.3.1
Compagnie Commerciale de l’Ouest and others v. Receveur Principal
des Douanes de las Pallice Port, C–78 to 83/90, [1994]
2 CMLR 425 12.3.3.1, 12.3.3.2
Congreve v. Home Office, [1976] QB 629 7.2.2.1
Cottle v. Coldicott, (1995) SpC 40 24.7
Craven v. White, [1989] AC 398, [1988] 3 All ER 495, [1988] STC 476 26.3.3.1
C & E Commrs v. Darfish Ltd, [2001] Env LR 3 15.3
C & E Commrs v. Dave, [2002] EWHC 969 (Ch), [2002] STC 900 16.13
C & E Commrs v. Glassborow, [1974] STC 142, [1975] QB 465, [1974]
1 All ER 1041 16.4
C & E Commrs v. Sinclair Collis Ltd, [2001] UKHL 30, [2001] STC 989 4.3.7
Dansk Denkavit ApS v. Skatteministeriet, C–200/90, [1992] ECR I–2217 1.2.1.4
Davies v. Hillier Nurseries Ltd, (2001) Env LR 726 19.2
Daymond v. South West Water Authority,
[1976] AC 609 7.2.2.1
De Coster v. College des Bourgmestre et Echevins de Watermael-Boitsfort,

C–17/00, [2002] 1 CMLR 12 12.3.1
xx Environmental Taxation Law
Deutschmann v. Germany, C–10/65, [1968] CMLR 259 7.2.2.3
Diamantis v. Greece, C–373/97, [2000] ECR I–1705, [2001] 3 CMLR 41 26.3.2
Diammantarbeiders v. Indiamex, C–37–38/73, [1973] ECR 1600 8.4.1
Dispit Ltd v. C & E Commrs, (2004) L.19 15.4
Donckerwolcke, C–41/76, [1976] ECR 1921 8.4.1
East Midlands Aggregates Ltd v. C & E Commrs, (2003) A1, affirmed
[2004] EWHC 856 (Ch), [2004] STC 1582 13.2
Ebbcliff Ltd v. C & E Commrs, (2003) L.16, reversed [2003] EWHC
3181 (Ch), [2004] STC 391affirmed [2004] EWCA (Civ) 1071,
[2004] STC 1496 15.4, 26.3.3.1
Edwards v. Bairstow and Harrison, [1956] AC 14, [1955] 3 All ER
48, 36 TC 207 4.2.1.5
Emsland-Stärke v. Hauptzollamt Hamburg-Jonas, C–110/99 26.3.2
Ensign Tankers (Leasing) Ltd v. Stokes, [1992] 1 AC 655, [1992] 2
All ER 275, 64 TC 617, [1992] STC 226 26.3.3.1
Re Eurig Estate, (1999) 165 DLR (4th) 1 1.2.1.1, 1.2.1.2, 1.2.1.4, 7.2.1, 7.2.2.2
Euro Tombesi, C–304/94, C–330/94, C–342/94, C224/95, [1998]
Env LR 59 6.3.2.1, 12.2.5.2
Lord Falmouth v. George (1828) 130 ER 1071 7.2.3
Fazenda Pública v. Câmera Muncipal do Porto (Ministério Público,
third party), C446/98, [2001] STC 560 26.7
Fazenda Pública v. Fricarnes SA, C–28/96, [1997] STC 1348 26.7
Fazenda Pública v. Solisnor-Estaleiros Navais SA, C–130/96, [1998]
STC 191 26.7
Fazenda Pública v. União das Cooperativas Abestacedores, C–347/95,
[1997] STC 1337 26.7
Federal Commissioner of Taxation v. Farley, (1940) 63 CLR 278 26.4
Finanzamt Kohn-Altstadt v. Schumacker, C–279/93, [1995] STC 306,

[1996] QB 28, [1995] All ER (EC) 319, [1995] ECR I–225, [1996]
2 CMLR 450 22.1
Ford España v. Spain, C–170.88, [1989] ECR 2305 7.2.1
Furniss v. Dawson [1984] AC 474, [1984] 1 All ER 530, 55 TC 324,
[1984] STC 153 26.3.3.1
F A Gamble & Sons Ltd v. C & E Commrs, (1998) L.4 15.3
NV Giant v. Commune of Overijse, C–109/90, [1993] STC 651 26.7
GIL Insurance Ltd v. C & E Commrs, C–308/01, [2004] STC 961 21.10
Government of India v. Taylor, [1955] AC 491 1.4.2.5
Gregory v. Helvering, 293 US 465 (1935) 26.3.3.1
Harley v. C & E Commrs, (2001) L.13 15.4
Hoechst AG v. IRC and A-G, C–410/98, [2001] STC 452 26.4
Hoverspeed Ltd and others v. C & E Commrs, [2002] EWCA 1630 (Admin),
reversed in part [2002] EWCA Civ 1804, [2003] STC 1273 22.1
Table of Cases xxi
Andreas Hoves Internationaler Transport-Service SARL v. Finanzamt
Borker, C–115/00 27.3
Iannelli & Volpi v. Meroni, C–74/76, [1977] 2 CMLR 688 7.2.2.3
ICI Chemicals & Polymers Ltd v. C & E Commrs, (1998) V&DR 15.3
Imperial Chemical Industries plc v. Colmer, C–264/96, [1999] 1 WLR
108, [1998] All ER (EC) 585, [1998] STC 874, [1998] 3 CMLR 293,
[1998] CEC 861 21.1
Government of India v. Taylor, [1955] AC 491 1.4.2.5
IRC v. Alexander von Glehn & Co Ltd, (1919) 12 TC 232 24.7
IRC v. Burmah Oil Co Ltd, [1982] STC 30, 54 TC 200 26.3.3.1
IRC v. Church Commissioners for England, [1977] AC 329, [1976] 2
All ER 1037, (1976) 50 TC 516, [1976] STC 339 1.4.3.1
IRC v. Fitzwilliam, [1993] 1 WLR 1189, [1993] 3 All ER 184, 67 TC
614, [1993] STC 502 26.3.3.1
IRC v. McGuckian, [1997] 1 WLR 991, [1997] 3 All ER 817, 69 TC1,

[1997] STC 908 26.3.3.1
IRC v. Océ van der Grinten, [2000] STC 951, [2001] 2 CMLR 9, C–58/01 7.2.2.1
IRC v. Scottish Provident Institution, [2004] UKHL 52 26.3.3.1
IRC v. Duke of Westminster, [1936] AC 1, [1935] All ER 259, 19 TC 490 26.3.3.1
Inter-Environnement Wallonie v. Regione Wallone, C–129/96, [1998]
Env LR 625, [1998] 1 CMLR 1057 12.2.5.2
International Fruit Company NV v. Produktschap voor Groeten en
Fruit, C–21–24/72, [1975] 2 CMLR 1 8.4.1
Laidlaw Transportation Inc v. Commissioner, 75 TCM (CCH) 2598
(1998) 26.3.3.1
Lancashire Waste Services Ltd v. C & E Commrs, (1999) L.8 15.3
John Laing & Son Ltd v. Kingswood Area Assessment Committee,
[1949] 1 KB 344, [1949] 1 All ER 224, 47 LRG 64, 42 R & IT 15 16.16
Lawson v. Interior Tree, Fruit and Vegetable Committee of Direction,
[1931] 2 DLR 193 7.2.1
Lindman, C–42/02 26.4
Lirutti and Bizzaro, C–175, 177/98, [2001] ECR I–6881 12.2.5.2
London County Council v. Williams, [1957] AC 362 16.16
Lower Mainland Dairy Products Sales Adjustment Committee v. Crystal
Dairy Ltd, [1933] AC 168 7.2.1
Luton v. Lassels, [2002] HCA 13 7.2.2.2
MacCormick v. Federal Commissioner of Taxation, (1984) 158 CLR 672 7.2.2.2
McIntosh Plant Hire v. C & E Commrs, (2001) L.10 15.3
McKnight v. Sheppard, [1999] 3 All ER 491 1.4.3.1
J & S Mackie v. C & E Commrs, (2000) L.9 15.3
Macniven v. Westmoreland Investments Ltd, [2001] UKHL 6, [2001] 1
All ER 865, 73 TC 1, [2001] STC 237 26.3.3.1
Mayer Parry Recycling Ltd v. Environment Agency (No.1), [1999] Env
LR 489 6.3.2.1
xxii Environmental Taxation Law

Metal Industries (Salvage) Ltd v. ST Harle (Owners), [1962]
SLT 114 1.4.3.1, 7.2.1
Minister of Justice for Dominion of Canada v. Levis City, [1919]
AC 505 7.2.1
Pat Munro-(Alness) Ltd v. C & E Commrs, (2004) 13.2, 26.3.3.1
NSR Ltd v. C & E Commrs, (1999) L.7 15.3
Naturally Yours Cosmetics Ltd v. Customs and Excise Commissioners,
C–230/87, [1988] STC 879, [1988] ECR 6365, [1988] 1 CMLR 797 4.3.7
Northern Suburbs Cemetery Reserve Trust v. Commonwealth, (1993)
176 CLR 555 7.2.2.2
Northwest Corp v. Commissioner of Internal Revenue, 108 TC 265 (1997) 21.3.3
Re OECD Local Costs Standard, Opinion 1/75, [1975] ECR 1355 8.4.1
Outokumpu Oy, C–213.96, [1998] ECR I–1777 12.3.3.1
Oval (717) Ltd v. C & E Commrs, LON/01/1070 14.4
Parkwood Landfill Ltd v. C & E Commrs, [2002] EWCA Civ 1717,
[2002] STC 1536, reversing [2002] STC 417 6.3.2.1, 12.1, 15.3, 26.3.3.1
Pepper v. Hart, [1993] AC 593, [1993] 1 All ER 42, [1992]
STC 898, 65 TC 421 26.3.3.1
Ponsonby v. C & E Commrs, [1988] STC 28 16.6
PreussenElektra AG v. Schleswag AG (Windpark Reussenköge III GmbH
and another intervening), C–379/98, [2002] 2 CMLR 36 12.2.7.3
Procurer du Roi v. Dassonville, C–8/74, [1974] ECR 837 12.4
W T Ramsay Ltd v. IRC; Eilbeck v.Rawling, [1982] AC 300, [1981] 1
All ER 865, (1981) 54 TC 101, [1981] STC 174 26.3.3.1
Ratford v. Northavon District Council, [1987] 1 QB 357 16.16
R (on the application of British Aggregates Association and others)
v. C & E Commrs, [2002] EWHC 926 (Admin), [2002] 2 CMLR 51,
[2002] EuLR 394 1.4.2.3, 2.5, 8.4.5.1, 11.3.2, 12.1,
12.3.3.1, 21.8
R (on the application of Federation of Technological Industries

and others) v. C & E Commrs and Attorney-General, [2004] EWHC
254 (Admin), [2004] STC 1008; [2004] EWCA (Civ) 1020,
sub nom C & E Commrs and Attorney-General v. Federation of
Technology Industries 26.3.2
R (on the application of The Mayor, Citizens of Westminster and
others) v. The Mayor of London, [2002] EWHC 2440 (Admin) 6.2.4, 18.2
R v. Secretary of State for the Environment, Transport and the Regions,
ex p. Spath Holme Ltd, [2001] 1 All ER 195, [2001] 2 WLR 15 26.3.3.1
R v. North Yorkshire County Council, ex parte Brown, [2000] 1 AC 397 6.2.4
Request for an Examination of the Situation in Accordance with
Paragraph 63 of the Court’s Judgment in the 1974 Nuclear Tests case,
[1995] ICJ Rep 288 8.2.3
Table of Cases xxiii
Rewe v. Hauptzollamt Landau/Pfalz, C–43/75, [1976] ECR 181 12.3.3.1
Rewe-Zentrale AG v. Bundesmonopolverwaltung für Branntwein,
C–120/78, [1979] ECR 649 12.4
Ricketts v. Colquhoun, (1924) 10 TC 118 23.1
Roome v. Edwards, [1981] STC 96 16.5
Saunders and Sorrell v. C & E Commrs, (1980) VATTR 53 16.4
Schöttle & Söhne OHG v. Finanzamt Freudenstadt, C–20/76, [1977] 2
CMLR 98 12.3.3.1
Import Prohibition of Certain Shrimp and Shrimp Products
(‘the Shrimp-Turtle case’), (1999) 38 ILM 118 8.4.2
Société Centrale d’Hypothesques v. Cité de Quebec, [1961] QLR 661 7.2.1
Sociaal Fonds voor de Diamantarbeiders v. SA Ch Brachfeld & Sons
and Chougal Diamond Co, C–2–3/69, [1969] ECR 211 8.4.3
Re Tax on Foreign Legations and High Commissioner’s Residence, (1943)
SCR 208 (Can) 7.2.1
Thanet District Council v. Kent County Council, [1993] Env LR 391 6.2.3.1
Trail Smelter arbitration, (1939) 33 AJIL 182, (1941) 35 AJIL 684 8.3.1.2

Restrictions on the Imports of Tuna (‘the Tuna-Dolphin I Case’), (1991)
30 ILM 1598 8.4.2
Restrictions on the Imports of Tuna (‘the Tuna-Dolphin II Case’), (1994)
33 ILM 839 8.4.2
Re the Uruguay Round Treaties, Opinion 1/94, [1995] 1 CMLR 205 8.4.1
Standards for Reformulated and Conventional Gasoline (‘the US Gasoline
Standards decision’), (1996) 35 ILM 274 8.4.2
Verrall v. Hackney LBC, [1983] 1 QB 445, [1983] 1 All ER
277, 81 LGR 218 16.16
Vessoso and Zanetti, C–206, 207/88, [1990] ECR I–1461 12.2.5.2
Vinal SpA v. Orbab SpA, C–46/80, [1981] ECR 77 12.3.3.1
Criminal Proceedings against de Walle and others, C–1/03 12.2.5.2
Weyl Beef Products BV v. Commission of the European Communities,
C–T197/97, [2001] 2 CMLR 22 7.2.2.3
Westminster City Council v. National Asylum Support Service, [2002]
UKHL 38 26.3.3.1
Williams v. Singer (No.2), (1920) 7 TC 387 16.5
Zanetti, C–359/88, [1990] ECR I–1509 12.2.5.2
Zurstrassen v. Administrations des Contributions Directes, C–87/99,
[2001] STC 1102 22.1
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