- The European Court of Justice has tightened rules on transport responsibility in distance sales involving excise duties.
- In case C-596/23, the Court decided that even indirect involvement in transport, like recommending service providers, counts as seller participation.
- Sellers cannot avoid distance selling rules by making transactions appear as if buyers arrange transport independently.
- Liability for excise duties is determined by objective circumstances, not just legal arrangements.
- The ruling is based on an older directive but remains relevant under current regulations and may affect VAT treatment.
- The decision aligns with previous ECJ rulings that facilitation of transport can lead to tax obligations.
- The case highlights increased scrutiny of e-commerce logistics and tax compliance in the EU.
- Distance selling regulations aim to prevent competitive disadvantages for local suppliers by taxing at the destination.
- Sellers often try to benefit from lower tax rates in the country of departure, especially in B2C transactions.
- The key factor in determining responsibility is transport involvement.
- The ECJ clarified criteria for distance sales in special cases, maintaining relevance despite changes in directives.
- The excise duty regulations aim to simplify and harmonize cross-border trade of excisable goods.
Source: taxand.com
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.
