- Case Background: The case involves B UG, a German company, which sold alcoholic beverages online to a private individual in Finland. The Finnish tax authority imposed excise duties on B UG, claiming it was liable due to its role in the transport of the goods.
- Directive in Question: The judgment interprets Article 36(1) of Directive 2008/118/EC, which addresses the taxation of excise goods sold via distance selling and the responsibilities of vendors in the context of cross-border sales within the EU.
- Transport Responsibility: The court evaluated whether B UG was involved in the transport of the goods, considering that its website recommended specific transport companies and directed purchasers to them, which could imply indirect involvement in the dispatch.
- Judgment Interpretation: The Court concluded that if a vendor guides a purchaser’s choice of transport company, they can be regarded as indirectly involved in the transport of the goods, making them liable for excise duty in the destination country.
- Legal Implications: The ruling clarifies that the economic reality of transactions, rather than their formal structure, is significant in determining tax liabilities, emphasizing that vendors can be liable for excise duties even if the transport contract is separate.
Source Curia
