The European Court of Justice has ruled that a shipment of excise products by an authorized warehousekeeper under cover of an accompanying document and a mandatory security constitutes movement of products under suspension of excise duty. Even if the addressee is not aware of the shipment.
ECJ Case C-711/20
Source Taxlive.nl
Latest Posts in "European Union"
- Comments on ECJ C-232/24 (Kosmiro): Where does credit end and debt collection begin?
- ViDA Public Debate: Summary of Implementation Dialogue with Commissioner Hoekstra (European Commission Website)
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
