Comments on ECJ Excise C-596/23: Distance sales of excise goods according to AG CJEU if seller sends choice of carrier

Advocate General Pikamäe concludes that, in the sale of excise goods, a seller is regarded as a distance seller if he acts in such a way as to direct the purchaser’s choice of the undertaking responsible for the dispatch and/or transport of the goods in question.

Source Taxlive

See also

• ECJ Excise C-596/23 (Pohjanri) – AG Opinion – Vendor’s Excise Duty Responsibility in Distance Sales

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