“…pted feature of the regime under successive Directives, as explained initially by Lord Hoffmann in [Greenalls Management Ltd v Customs and Excise Commissioners [2005] UKHL 34, [2005] 1 WLR 1754].…”
“…e recognition in domestic statutes (see section 100G(1)(a) of CEMA 1979) and domestic case law: see Greenalls Management Ltd v Customs and Excise Commissioners [2005] UKHL 34, [2005] 1 WLR 1754, where Lord Hoffmann said at [17] that “No one is obliged to run an excise warehouse. It is a privilege which carries obligations.” But the …”
“…Greenalls Management Ltd v Customs and Excise Commissioners [2005] UKHL 34. In his judgment (with which the majority of the House agreed), he said at paragraph 4:…”