Legal Practice Notes

This Practice Note sets out practical guidance on the WTO’s Customs Valuation Agreement, detailing the approaches to valuing imports for customs purposes. It also explains the avenues for challenging a customs valuation decision and the entitlement to have goods released while a valuation determination is pending. Introduction The General Agreement on Tariffs and Trade ( GATT) 1947 laid down the overarching principles for customs valuation. Under Article VII(2), the customs value had to reflect the actual value of the imported item, with valuations based on domestic goods, or on arbitrary or fictitious figures, expressly barred. The provision also clarified what amounted to the ‘actual value’ of an import, yet it left room for different valuation techniques for customs purposes. During the Tokyo Round negotiations, Member States adopted the Agreement on Implementation of Article VII of the GATT 1947. Concluded in 1979, it anchored customs...

Civil justice reform: See our Practice Note: Civil justice reform in Scotland-virtual hearings and electronic submission of documents for guidance on the current rules and practice in the Scottish civil courts concerning virtual hearings and the electronic signing, transmission and lodging of documents. It outlines the procedures to follow for motions in the Court of Session, the Sheriff Appeal Court and sheriff courts. Discussion of sheriff court procedure is limited to the Ordinary Cause Rules (note that the OCR, Ch 15 procedure also applies to summary applications-see Rule 2.30 of the Summary Application Rules 1999). For sheriff court cases under the Summary Cause or Simple Procedure rules, practitioners should refer to Chapter 9 of the Summary Cause Rules 2002 (where the equivalent of motions are called ‘incidental applications’) and Part 9 of the Simple Procedure Rules 2016 (where the equivalents are termed ‘...

CASE HUB ARCHIVED This archived case hub records the position as at the judgment dated 22 March 2022 and is no longer updated. For more, see the timeline. Case facts Outline: Cases C‑117/20, bpost v Autorité belge de la concurrence, and C‑151/20, Bundeswettbewerbsbehörde v Nordzucker AG and Others-national references from Belgium seeking elucidation of safeguards against double jeopardy (the ne bis in idem principle) under the Charter of Fundamental Rights of the European Union. Latest developments On 22 March 2022, the Court of Justice delivered its ruling, holding that the Charter does not bar a subsequent investigation by an authority of another Member State, provided there is co-ordination between authorities and clear rules that give companies predictability. The Court of Justice did not follow Advocate General Bobek’s Opinion of 2 September 2021, which suggested that the application of ne bis in idem should always rest on a ‘triple...

For the purposes of this Practice Note, references to ‘ EU nationals’ extend to nationals of the European Economic Area ( EEA). The EEA covers the 27 EU Member States together with Norway, Iceland and Liechtenstein. Switzerland is party to an agreement between the EU and the Swiss Confederation that sets out free movement provisions closely aligned with those in Directive 2004/38/ EC (the Citizens’ Directive). The Citizens’ Directive introduced the right of permanent residence ( PR) and became directly effective on 30 April 2006, coinciding with the expiry of the deadline for transposition of that Directive. Permanent residence-acquisition and loss On obtaining PR, an EU national, a non‑ EU national who is their family member, or a non‑ EU national who has retained a right of residence under EU law, will no......

This Practice Note covers the circumstances where permanent residence ( PR) can be acquired early by the EU nationals and their family members residing in the host Member State under EU free movement law, in derogation of the general rule (see AT v Pensionsversicherungsanstalt , [37]–[38]), which lays down a period of five years continuous lawful residence. Accordingly, EU nationals may obtain PR ahead of the standard five-year threshold for continuous lawful residence in the host Member State, by way of derogation from that general rule, where they have stopped employment or self-employment in the particular scenarios outlined below. These rules are not widely publicised. For the purposes of this section, the expression ‘ EU nationals’ is taken to include EEA nationals, covering the 27 EU Member States together with Norway, Iceland and...

The legal basis for an abuse of process application in the context of private prosecutions The principles governing a stay for abuse of process apply to private prosecutions just as they do to public ones (see D Ltd v A). The court exercises its inherent power to halt proceedings for abuse only in rare, exceptional situations (see Practice Note: End of criminal proceedings-an introduction to the possible means of disposal- Stay for abuse of process ( Crown Court and magistrates’ court)). An abuse application may proceed on two distinct limbs: it has become impossible for the defendant to receive a fair trial because of something that has occurred, or it would be unjust for the defendant to be tried, or allowing the prosecution to continue would affront the court’s sense of justice The first limb is directed at what happens within the trial itself; the...

This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. The court handling your case may require attention to further provisions-see the section Court specific guidance below for more detail. Form N244 asks you to specify the judicial level required for your application. Accordingly, practitioners must recognise which calibre of judge ought to determine various applications. For help completing form N244, see Practice Note: The application notice-form N244. In choosing the proper judicial level, consider two connected factors: jurisdiction-the authority of that judge to make the order at all; and allocation-the way courts assign cases among judges who have jurisdiction Address jurisdiction first to ensure the application can properly be entertained. Only then consider allocation, so that the judge you propose aligns with the court's normal listing arrangements and established practices. This is expected and...

This overview sets out all completed investigations by Pakistan’s competition authority (the Competition Commission of Pakistan-the CCP) into suspected cartels, anti-competitive agreements and abuses of dominant positions since 2016. Only inquiries that have been placed in the public domain are included... 2022 Investigations under section 4 of the Competition Act 2010 No decisions under s4 were issued in 2022... Investigations under section 3 of the Competition Act 2010 Electric poles – Peshawar Electric Supply Company ( PESCO) Issues: Allegations that PESCO exploited its dominance by imposing excessive charges Developments: Infringement decision dated 19/12/2022; fines totalling PKR 75m 2021 Investigations under section 4 of the Competition Act 2010 Pakistan Sugar Mills - 84 ......

Charity proceedings broadly concern a charity’s internal management and domestic matters. Such proceedings may only be begun: by the charity, any of its trustees, any ‘person interested’, or, for a local charity, two or more inhabitants of the relevant area; and only where the Charity Commission has authorised them by order. Exceptions to these limits are: proceedings by the Attorney General; proceedings brought by the Charity Commission under powers conferred by the Charities Act 2011 ( CA 2011); proceedings concerning an exempt charity (except where the increased regulation of exempt charities applies to the charity or class in question). What are charity proceedings? Under CA 2011, s 115(8), “charity proceedings” are proceedings in any court in England or Wales brought either under the court’s jurisdiction over charities, or under its jurisdiction over trusts as it relates to...

Key principles The core principles relating to conflicts of interest are: A conflict of interest is any circumstance where a trustee’s personal interests or loyalties could, or could be perceived to, prevent them from acting solely in the charity’s best interests Trustees must avoid any position in which their trustee duties may conflict with personal interests or loyalties, and must not allow private loyalties or interests to override their trustee duties and responsibilities The Charity Commission’s Guidance places growing emphasis on the management and/or avoidance of conflicts of interest, and the number of Charity Commission investigations in this area has increased noticeably When a potential conflict arises, it must be managed appropriately-for example, the relevant trustee should withdraw from the decision-making process Charities should also draft and maintain a conflicts of interest policy that covers: ...

Over 800,000 charity trustees are thought to operate in England and Wales, with many serving on a voluntary basis. Trustees are the decision-makers, and every charity trustee-paid or unpaid-must use their decision-making authority in a way that satisfies legal obligations drawn from a range of sources. If they do not, they can, in the end, be held responsible for any failure. This Practice Note offers a summary of the principles that govern charity trustee decision-making in England and Wales. Key principles For general guidance on trustees’ powers and duties, see Practice Note: Charity trustees-duties and liabilities. The main principles for trustee decision-making are: When making a decision, trustees owe fiduciary duties to: operate within the powers conferred by the charity constitution act in good faith always act...

ARCHIVED: This key charity litigation case is archived and is not being maintained. The Supreme Court matter of Children’s Investment Fund Foundation ( UK) v Attorney General illustrates how a substantial philanthropic trust can become entangled in matrimonial disputes and engage a range of charity litigation issues. Key facts The Children’s Investment Fund Foundation ( UK) ( CIFF) was a charity and a company limited by guarantee, incorporated and registered in 2002 by a husband ( H) and his then wife ( W). H and W acted as trustees of the charity and were also members of the company. The company’s only other member was Dr Marko Lehtimäki. After the breakdown of their marriage, H and C agreed that W would resign as a member and trustee of CIFF. In return, CIFF would provide a grant of $360m to a new charity founded by...

This Practice Note presents a practical overview of the Agreement on the Application of Sanitary and Phytosanitary Measures. It offers hands-on guidance on what qualifies as sanitary and phytosanitary ( SPS) measures, the reach of the SPS Agreement, and how it differs from the Technical Barriers to Trade ( TBT) Agreement. It explains the entitlement to apply SPS measures and the constraints that bind Member States when putting SPS measures in place. It sets out the risk assessment that Member States must carry out before introducing an SPS measure. It also outlines advice on recognising the equivalence of SPS measures among Member States and the transparency requirements associated with SPS measures. Introduction to the SPS Agreement The Agreement on the Application of Sanitary and Phytosanitary Measures ( SPS Agreement) took effect alongside the creation of the World Trade Organisation on 1 January 1995. The SPS...

This Practice Note sets out the core ideas behind subsidisation and countervailing action as found in the WTO’s Agreement on Subsidies and Countervailing Measures. It addresses key issues in subsidy cases, including how the like product is identified, definition of the domestic industry, the meaning of a subsidy, what counts as a prohibited subsidy, what amounts to an actionable subsidy, the two avenues for tackling subsidy disputes, the precise level of impact required for actionability, and the range of countervailing duties that can be applied. Introduction The 1947 General Agreement on Tariffs and Trade ( GATT) set out several rules on subsidies. Article VI concerns countervailing duties designed to offset the effects of a subsidy. Article XVI of the GATT laid down specific disciplines for domestic subsidies as well as export subsidies. The disciplines embodied in GATT 1947 were indeed relatively limited. This shortcoming prompted...

The Agreement on Agriculture The Agreement on Agriculture took effect under the Marrakesh Agreement on 1 January 1995. It concerns solely trade in agricultural goods, although undertakings on such goods appear in each Member State’s schedule of concessions annexed to GATT 1994. To grasp a Member State’s obligations on farm products, one must consult both the Agreement on Agriculture and that State’s schedule of commitments. Agricultural products are set out in Annex 1 to the Agreement on Agriculture. The definition refers to the Harmonised System, the standardised numerical method for classifying traded goods administered by the World Customs Organisation. It spans Chapters 1 to 24 of the Harmonised System, as well as limited portions of Chapters 29 to 53. Agricultural products include: live animals and products of animal origin vegetables and vegetable products fruits and fruit products fats and oils prepared foodstuffs, beverages, wines, spirits and vinegar, tobacco and...

This table sets out every concluded probe by Brazil’s competition authority, the Brazilian Administrative Council for Economic Defense ( CADE), into suspected cartels, anti-competitive arrangements and abuses of dominance since 2018. Only publicly disclosed matters are listed. 2025 Investigations under Article 36(1) of Law No. 12,529/2011 Electricity meters Companies: Elo Sistemas Eletrônicos; Fae Ferragens e Aparelhos Elétricos (now Fae Sistemas de Medição); Dowertech da Amazônia Indústria de Instrumentos Eletrônicos; plus 11 individuals Issues: Restrictive agreements and cartel Outcome: Infringement decision announced on 10/12/2025; fines totalling BRL 73m Healthcare sector Entities: Federação Nacional dos Estabelecimentos de Serviços de Saúde; Sindicato dos Hospitais, Casas de Saúde e...

What is the GATT? GATT stands for the General Agreement on Tariffs and Trade. It exists in two iterations. The original, GATT 1947, was created to pursue the following objectives: remove discrimination in the trade of goods fix and lower customs duties on goods do away with other non-tariff obstacles affecting goods Before the World Trade Organisation ( WTO) came into being, GATT 1947 governed trade in goods. The second iteration, GATT 1994, was adopted within the package of WTO agreements at the WTO’s establishment (see Practice Note: An introduction to the World Trade Organisation). It develops the 1947 text by carrying over its provisions. GATT 1994 also absorbs certain legal instruments concluded under GATT 1947, notably tariff concessions and the protocols of accession of Member States to GATT 1947. In addition, it includes the Marrakesh Protocol to GATT 1994, which sets out the...

Costs The expense of contested litigation in England and Wales can be substantial. Under the Civil Procedure Rules 1998, there is a risk that the court will require one party-typically the unsuccessful side-to pay some or all of the other party or parties’ costs. Charities that are involved in, or thinking about becoming involved in, litigation face a series of interlinked considerations. This potential exposure to adverse costs can be a pivotal factor. Careful assessment is vital before taking any matter to court now. Civil litigation cost rules in England and Wales The default position-subject to specific exceptions and the provisions of the Civil Procedure Rules 1998-is that the court has discretion over the costs of civil proceedings, whether or not a charity is a party. See Overviews: Principles of costs recovery-overview and Costs orders-overview (available subject to...

ARCHIVED: This key case in charity litigation has been archived and is not being updated. Key facts H and W were committed to conserving Chinese tigers, a severely endangered species. In keeping with modern philanthropic practice, they directed H’s wealth into a single-issue, cross-border venture dedicated to that purpose. In 2000 they founded a UK charity, Save China’s Tigers UK ( SCT UK), and in 2002 they created a Mauritian trust, Chinese Tigers South Africa Trust ( CTSAT). SCT UK was made CTSAT’s sole beneficiary, and CTSAT accumulated assets of £25m deriving from H’s work. H was the settlor of CTSAT and served initially as protector. By the time of the financial remedy proceedings, H was no longer protector and both H and W had been irrevocably excluded from any benefit. A professional trustee was appointed. Although CTSAT’s terms were described as very wide, they were not unusual for offshore trusts of this...

What situations can give rise to a claim? Private nuisance amounts to a breach of real property rights. It comprises a substantial disturbance to the claimant’s ordinary use and enjoyment of their land, often through noise or odour, by encroachment, or by actual, physical harm to their property. A nuisance may result from inaction or omission as well as from affirmative conduct, and the guiding principle is one of 'give and take, live and let live'. Interference with an easement benefiting the claimant’s land may equally constitute a nuisance, the right to light being the most familiar example within this category. Nuisance is sometimes described under headings that are merely illustrations within the broad concept of 'violation of property rights': encroachment upon a neighbour’s land direct physical injury to a neighbour’s land interference with a neighbour’s quiet enjoyment of their land It is said the...