- Excise Duty and Distance Selling: The CJEU case C-596/23 (Pohjanri) focuses on how the organization of transport impacts excise duty liability for alcohol sold online. If a seller is involved in arranging transport, they may be responsible for excise duties in the destination country, affecting pricing and competitiveness.
- Key Interpretation from Advocate General: The Advocate General indicated that even minor involvement by the seller in transport organization—such as recommending carriers or providing transport cost information—can classify the sale as distance selling, making the seller liable for excise duty in the buyer’s country.
- Implications for Suppliers: Businesses engaged in distance selling of alcohol must carefully analyze their sales and transport models to avoid unintended excise duty obligations. Clear communication with customers about their responsibilities, along with monitoring legal changes, is essential to ensure compliance.
Source MDDP
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