- The ECJ case C-596/23 involves B UG, a German company, and the Finnish Tax Authority, focusing on e-commerce and excise tax compliance within the EU.
- The case addresses the taxation of alcoholic beverages bought online from one EU Member State and shipped to another.
- B UG operates a website offering alcoholic beverages, which Finnish consumers can access in their language.
- In 2020, Finnish Customs seized a shipment of alcohol from B UG destined for a Finnish buyer, questioning the application of excise duties.
- The Finnish Tax Authority investigated the purchase and transport arrangements made through the B UG website.
- The website showed advertisements for various transport companies during the ordering process, and consumers could select a transporter, arrange, and pay for shipping directly.
- B UG’s website indicated that it does not handle shipping but allows pickup from a German warehouse or customer-arranged transport.
- Despite notifying consumers of their tax obligations in Finland, the Finnish Tax Authority fined B UG EUR 1,645.83 for excise duties, claiming B UG or its agent handled the dispatch or transport of the beverages.
- The case highlights issues of cross-border tax compliance and the responsibilities of e-commerce platforms in the EU’s single market.
Source: vatabout.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.
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