ECJ TOBACCO CUSTOMS STAMPS CASE NETHERLANDS
June 1st, 2006
BY KEITH NUTHALL EUROPEAN Union (EU) member states are entitled to charge tobacco companies for additional excise stamps, even if they have previously bought such tax tokens, and they have subsequently been lost, the European Court of Justice (ECJ) has ruled. It said neither the EU's 1992 excise directive, nor its treaty principle of behaving "proportionality" prevented laws disallowing "reimbursement of the amount of excise duty paid...which thereby places the financial responsibility for the loss of the tax stamps on their purchaser." The precedent has come in ...
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