30 November 2022

Push Energy Limited -v- HMRC

The Appellant applied for the Tribunal to request disclosure from the EU Commission (invoking the principle stated in Zwartveld) of an undertaking which formed the basis for Regulations imposing Anti-dumping Duty and Countervailing Duty. The First-tier Tribunal had declined the application holding that it could only make this type of request in the context of a case challenging the validity of an EU act and where the relevant document was “essential”. Allowing the appeal, the Upper Tribunal has confirmed that the First-tier Tribunal erred in law and in fact a request can be made under Zwartveld if the document in question is merely relevant to the issues in the appeal (it does not need to be essential), and has directed the First-tier Tribunal to make the request to the EU Commission.

Ben Elliott acted for the appellant.

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