- The General Court of the EU has rejected the German “direct delivery” legal fiction for excise goods, stating that movement under tax suspension only ends with physical receipt by the consignee, not mere possession by an intermediary.
- The German Federal Fiscal Court ruled that the absence or insufficiency of a security deposit does not invalidate an excise tax suspension procedure, provided customs authorities did not previously require a security.
- The German Federal Fiscal Court has referred a question to the GCEU regarding whether a simplified accompanying document is strictly necessary for granting excise duty tax relief, even if substantive conditions are met.
Source KMLZ
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