Broad interpretation of excise duty liability for transporters of goods under Excise Duty Directive according to Court of Justice
The Court of Justice has clarified in The Commissioners for Her Majesty’s Revenue and Customs v WR (C-279/19) the interpretation of Article 33(3) of Excise Duty Directive 2008/118 today, on liability for excise duty for those transporting goods across Member State-borders for others. It has held that the transporter in physical possession of the goods at the time the excise duty has become chargeable is liable. It is irrelevant that the transporter has no right or interest in the goods, is not aware of the excise duty, or is not aware that such duty has become chargeable.
The facts leading to the preliminary ruling request concerned excise duty of over 22,000 GBP owed on 26 pallets of beer being transported by a self-employed work