62023CJ0596_SUM
Case C‑596/23 [Pohjanri] (
i
)
Proceedings brought by B UG
(Request for a preliminary ruling from the Helsingin hallinto-oikeus)
Judgment of the Court (Fourth Chamber) of 19 December 2024
(Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Article 36(1) – Online purchase of excise goods in another Member State – Transport by a transporter recommended by the vendor – National rules regarding the vendor as liable for the excise duties chargeable in the Member State of destination)
Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Determination of the Member State in which duties are chargeable – Distance selling – Products dispatched or transported to another Member State directly or indirectly by the vendor or on his behalf – Concept – Vendor guiding the purchaser on his website as to the choice of the transporter of the products – Included – Vendor liable for excise duty in the Member State of destination
(Council Directive 2008/118, Art. 36(1))
(see paragraphs 34-39, operative part)
See the text of the decision.
(
i
)	The name of the present case is a fictitious name. It does not correspond to the real name of any of the parties to the proceedings.