Tax & Legal

Categories: All (3 found)

1. 26.10.2025

   Security deposit in the full amount of tax due not required ...

   In a recent decision, the Supreme Tax Court held that the transport of sparkling wine under suspension of the due tax to another Member State is not hindered if the demand for security previously determined by the main customs office and paid by the sender does not cover the full amount of the valid state tax for sparkling wine that may arise.

   Categories: Supreme Tax Court cases

   Keywords: Collaterals / Sicherheiten, excise duty, ...
2. 03.03.2016

   Air passenger duty does not offend against EU law

   The Supreme Tax Court has held that air passenger duty as levied in Germany is not prohibited under EU law and that there is no need to lay the question before the ECJ.

   Categories: Supreme Tax Court cases

   Keywords: excise duty, air passenger duty
3. 03.07.2014

   Duty on smuggled goods due from any holder

   The ECJ has held that excise duty due on goods brought into the country illegally may be exacted from any subsequent acquirer as well as from the smuggler himself.

   Categories: From Europe

   Keywords: excise duty, cigarettes