MARIO ANGIOLINI

First Class Honours, LLB (Business Law), London Guildhall University
CALL DATE: 2000

SUMMARY

Mario is an experienced litigator and advisor with particular expertise in all aspects of indirect taxation, European law and public procurement law as well as commercial law disputes.

He is a member of the Attorney General's B Panel with significant public law and judicial review experience.

 

MAJOR CASES

Before the ECJ:

  • C-472/08 Alstom Power Hydro (pending)
  • Case C-483/08 La Regie Comunale Autonome du Stade Luc Varenne (pending)
  • Case C-38/08 RCI v HMRC (pending)
  • Case C-517/07 Afton Chemicals v HMRC
  • Case C-302/07 JD Wetherspoons v HMRC
  • Case C-363/05 JP Morgan Fleming Claverhouse Investment Trust plc v Revenue and Customs Comrs [2003] 3 CMLR 849
  • Case C-255/02 Halifax v Commissioners of Customs and Excise [2006] STC 919; Case C-419/02 BUPA v Commissioners of Customs and Excise [2006] STC 967; Case C-223/03 University of Huddersfield v Commissioners [2006] STC 980 
  • Case C-245/04, EMAG v Finanslandeskirektion [2007] STC 1461
  • Case C-452/03 RAL v Commissioners of Customs and Excise [2005] STC 1025

Before UK Courts:

  • Umbro v HMRC [2009] EWHC 438 (Ch)
  • EB Central Services/Excess Baggage v HMRC [2008] STC 2209
  • HMRC v Premier Foods (Holdings) Ltd [2008] STC 176
  • R (on the application of Just Fabulous, Evolution and Brayfal) v HMRC [2007] EWHC 521 (admin)
  • Mobile Export 365 and Shelford IT Ltd -v- HM Revenue and Customs [2006] EWHC 2828, (further hearing now pending)
  • Megantic Services Ltd v Commissioners [2006] EWHC 3232 (Admin)
  • Templeton (Inspector of Taxes) v Transform Shop Office and Bar Fitters Ltd [2006] STC 900
  • R v CCE, ex parte Teleos and others [2005] STC
  • Debenhams v Commissioners of Customs and Excise [2004] STC 1132

Recent cases before the VAT & Duties Tribunal:

  • Umbro International Ltd [Customs Decision C252]
  • FFG Hillebrand [Customs Decision C242]
  • CJ Anderson [VAT Decision 20255]
  • Cellular Solutions (T.Wells) Limited [VAT Decision 19903]
  • Buyagift Ltd [VAT Decision 19856]
  • Morpheus 2002 Ltd [VAT Decision 19854]
  • Buyco Limited and Sellco Ltd [VAT Decision 19752]
  • Dollond & Aitchinson v CCE [VAT Decision 18469]
  • Net Europe [Customs Decision C234]
  • Lumin8 [Customs Decision C220]

COMMERCIAL LITIGATION

  • Advised on software warranties and exclusion clauses in software licences
  • Reactor Software v Thomas & others (Interim injunction for breach of copyright; contempt of court; breach of employee's duty of confidence)
  • Michael Gerson (Leasing) Limited v Green & ors (6-day High Court litigation, fraudulent misrepresentation, passing of title to goods, agency)
  • Advised on insurance brokers negligence and insurance policies
  • Advised on construction contracts and represented parties in related litigation
  • Represented and advised in miscellaneous contractual disputes
  • Represented ScottishPower in its claim for rectification of a "Past Notification Error" under NET

 

EU LAW AND PUBLIC PROCUREMENT

Mario has advised a variety of contracting authorities, including central government agencies, local authorities, National Health Trusts and one of the bodies responsible for the distribution of National Lottery Funds as well as private contractors in relation to public procurement procedures and related issues.

In particular, Mario has advised a significant number of local authorities, both instructed directly from internal legal department and instructed by solicitors acting on behalf of such authorities. The advice given included issues arising from the procurement of works, services and other supplies and it ranged from the procurement of large-scale urban re-development projects, to the use of OGC pre-approved lists, to smaller scale procurement of services. 

 

VAT, DUTIES AND INDIRECT TAXATION

Mario is instructed on all aspects of VAT, customs duties, excise duties and other indirect taxes, including anti-dumping duties and aggregates levy. He has advised on all aspects of VAT and other indirect taxation, from simple classification issues to complex tax planning.

He regularly advises and acts for a variety of taxpayers, as well as acting for the Commissioners. He is instructed by a broad spectrum of accountancy firms (from the one-man band to Deloitte and PWC) and solicitors' firms, with clients including JD Wetherspoon, the Rank group, WH Smith, Cable & Wireless and the Association of Investment Companies (formerly AITC)

VAT and Duties main cases:

  • Umbro v HMRC [2009] EWHC 438 (Ch) (Agency and buying commission for the purpose of custom duties)
  • C-472/08 Alstom Power Hydro (pending, Time limits for VAT reclaims)
  • Case C-483/08 La Regie Comunale Autonome du Stade Luc Varenne (pending, Limitation period for VAT claims)
  • Case C-38/08 RCI v HMRC (pending - place of supply and double taxation)
  • JD Wetherspoons v HMRC (Rounding of VAT amounts by retailers)
  • Case C - 363/05 JP Morgan Fleming v HMRC (taxation of investment trusts)
  • Morpheus 2002 v HMRC [VAT decision] (outsourcing of re-mortgage buck conveyancing services)
  • Case C-517/07 Afton Chemicals v HMRC  (liability of fuel additives to excise duty)
  • EB Central Services/Excess Baggage v HMRC [2008] STC 2209 (Zero-rating of airport luggage storage services)
  • HMRC v Premier Foods (Holdings) Ltd [2008] STC 176 (Zero rating of confectionery)
  • R (on the application of Just Fabulous, Evolution and Brayfal) v HMRC [2007] EWHC 521 (admin) (MTIC fraud - contra trading)
  • Templeton (Inspector of Taxes) v Transform Shop Office and Bar Fitters Ltd [2006] STC 900 (Construction industry certificates)
  • Case C-255/02 Halifax v Commissioners of Customs and Excise [2006] STC 919; Case C-419/02 Bupa v Commissioners of Customs and Excise [2006] STC 967; Case C-223/03 University of Huddersfield v Commissioners [2006] STC 980 (VAT avoidance schemes and application of abuse of right doctrine to VAT)
  • Case C-452/03 RAL (Channel Islands) Ltd v CCE [2005] STC 1025 (place of supply of services and tax avoidance)
  • R v CCE ex parte Teleos and others [2005] WLR 2007 [2005] STC 1471 (availability of interim relief by way of interim payment in challenges involving EU Law)
  • Case C-245/04 EMAG v Finanslandeskirektion [2007] STC 1461 (VAT treatment of intra-community supplies of goods)
  • Debenhams v CCE [2004] STC 1132 (VAT avoidance and retail merchant charges)
  • Umbro International Ltd [Customs Decision C252] (Buying commission)
  • Catering Services (GB) Limited [Customs Decision C244] (Preferential rates of duty)
  • FFG Hillebrand [Customs Decision C242] (Destruction of goods under supervision)
  • CJ Anderson [VAT Decision 20255] (Flat rate scheme)
  • Cellular Solutions (T.Wells) Limited [VAT Decision 19903] (Repayment supplement)
  • Buyagift Ltd [VAT Decision 19856] (Activity vouchers - Agency)
  • Buyco Limited and Sellco Ltd [VAT Decision 19752] (Principles applicable to hardship applications)
  • CMS Peripherals [VAT Decision 19234] (Surcharge penalties)
  • Quantum Learning Curve [VAT Decision 19181] (Mixed supplies)
  • Dollond & Aitchinson v CCE [VAT Decision 18469] (Supply of contact lenses by post from Jersey. Valuation under Article 29 of the Customs Code)
  • Net Europe [Customs Decision C234] (Time limits for repayment claims)
  • Lumin8 [Customs Decisoin C220] (Anti Dumping duty)

 

ADDITIONAL INFORMATION

Mario studied Economics and Business Administration at Bocconi University in Milan, before moving to London in 1992. He is bilingual English-Italian and also speaks a number of other European languages.

He worked in public relations and marketing for approximately 10 years, specialising in negotiating and handling advertising and sponsorship deals for car rallying and racing teams competing throughout Europe. He used to rally cars himself and competed in the Italian championship. He operated primarily as a consultant through his own company and gained extensive “non-legal” commercial experience in contract negotiation and dispute resolution, both in the UK and abroad.

He graduated with First Class Honours, LLB (Business Law) in 1999 and was called to the Bar in 2000.

He is a member of the Attorney General's B Panel and regularly acts for and advises central government agencies in a variety of disputes within his areas of expertise.  

 

MEMBERSHIPS

COMBAR and Revenue Bar Association