- In 2012, low value consignment relief (LVCR) for postal imports from the Channel Islands was removed
- Jersey Choice Ltd, a company selling horticultural products from Jersey to UK customers, was affected by this removal
- Jersey Choice brought proceedings against the UK government for breach of EU law, claiming £15m in damages
- The High Court, Court of Appeal, and Supreme Court all ruled against Jersey Choice, upholding the removal of LVCR
- The Supreme Court held that the removal must be assessed under the EU Principal VAT Directive, not the customs regime
- As Jersey was considered a ‘third country’ in the EU VAT regime, EU principles of equal treatment and proportionality did not apply
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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
