European General Court Issues Preliminary Ruling on Excise Duty Taxation, Concept of Own Use

The European General Court (EGC) May 20 issued a preliminary ruling for Joined Case Nos. T-685/24 and T-686/24, on excise duty taxation and the concept of own use. The taxpayers were individuals who transported tobacco products from Poland to Germany, with some goods intended to be transferred free of charge to other individuals. The German authorities levied excise duty on the transferred goods, considering them not for personal use. Upon request for a preliminary ruling, the EGC held that Directive 2008/118/EC and Directive (EU) 2020/262 must be interpreted as meaning that the concept of a private individual’s own use doesn’t ...