The European Commission formally requested today that Germany amend its excise duty legislation on the way it applies for tobacco products that are sent by private individuals in small, non-commercial mails from another EU country. Under current rules, German excise duty is assessed on small non-commercial mails containing tobacco products from other Member States sent by private individuals. Nevertheless, due to the lack of German tax markings, which have to be asked for and affixed to the products before they enter German territory, these products are not allowed to be handed out to the recipient. As a consequence, they are confiscated and subsequently destroyed. The Commission believes that the systematic confiscation and subsequent destruction of goods, without any differentiation based on the circumstances of the case, is contrary to the principle of proportionality under EU law.

Press release


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews


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