NETHERLANDS DRINKS IMPORT TAX CASE ECJ
December 1st, 2005
BY KEITH NUTHALL
EUROPEAN Court of Justice advocate general Francis Jacobs has advised that where consumers buy alcohol in a foreign European Union (EU) country, and arrange for drinks to be transported to their home EU state, only the excise duty originally paid is due. However, should a consumer act on behalf of other consumers, without making a profit, and ask them to help defray the transport costs, the importing country excise duty should be paid, minus any already paid in the exporting state.
ENDS
EUROPEAN Court of Justice advocate general Francis Jacobs has advised that where consumers buy alcohol in a foreign European Union (EU) country, and arrange for drinks to be transported to their home EU state, only the excise duty originally paid is due. However, should a consumer act on behalf of other consumers, without making a profit, and ask them to help defray the transport costs, the importing country excise duty should be paid, minus any already paid in the exporting state.
ENDS
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