- The Court of Justice of the European Union determined that Ecoserv qualifies as a ‘person liable for payment of excise duty’ according to Article 8(1)(a)(i) of EC Directive 2008/118, particularly due to its production of ethyl alcohol under excise duty suspension and the reported loss of stock.
- An investigation into Ecoserv revealed a discrepancy of 21,909 litres of ethyl alcohol, prompting Romanian tax authorities to impose excise and VAT assessments, which Ecoserv disputes.
- The ruling emphasizes that the conviction of Ecoserv’s director for embezzlement of the alcohol does not affect the company’s liability for excise duty.
Source Taxlive
See also
- Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
- Podcasts & briefing documents: VAT concepts explained through ECJ/CJEU cases on Spotify
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