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Case C-596/23, Pohjanri: Judgment of the Court (Fourth Chamber) of 19 December 2024 (request for a preliminary ruling from the Helsingin hallinto-oikeus – Finland) – proceedings brought by B UG (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)
ECLI:EU:UNKNOWN:62023CA0596
62023CA0596
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Official Journal of the European Union
C series
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C/2025/1206
(Case C-596/23, (1) Pohjanri) (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)
(C/2025/1206)
Language of the case: Finnish
Referring court
Parties to the main proceedings
Applicant: B UG
Other party to the proceedings: Veronsaajien oikeudenvalvontayksikkö
Operative part of the judgment
Article 36(1) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
must be interpreted as meaning that in the situations referred to in that provision, excise goods must be regarded as ‘dispatched or transported to another Member State directly or indirectly by the vendor or on his behalf’, such that that vendor is liable for excise duty in that other Member State, where he or she acts in such a way as to guide the purchaser’s choice of the company responsible for the dispatch and/or transport of those goods by suggesting and facilitating the use of certain companies that can be responsible for that.
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ELI: http://data.europa.eu/eli/C/2025/1206/oj
ISSN 1977-091X (electronic edition)
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(1) OJ C C/2023/1133.
(2) The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
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