Excise duties monopoly & case-law. Distance selling compliance

CURIA

This section is part of a full article on excise duties :1- Definition of “Alcoholic Beverages” 2- From a tax point of view :2.1- Distance selling of alcoholic beverages2.2- Excise duties via local tax representative2.3- Calculate excise duties to pay in destination / to claim in your own country2.4- Drawback/refund of excise duties2.5 – INTRASTAT 3- Alcohol online market3.1- Circulation of cross-border orders3.2- Labelling cross-border […]

Distance contracts with private consumers – compliance

contract

This section is part of a full article on excise duties :1- Definition of “Alcoholic Beverages” 2- From a tax point of view :2.1- Distance selling of alcoholic beverages2.2- Excise duties via local tax representative2.3- Calculate excise duties to pay in destination / to claim in your own country2.4- Drawback/refund of excise duties2.5 – INTRASTAT 3- Alcohol online market3.1- Circulation of cross-border orders3.2- Labelling cross-border […]

Labelling of alcoholic beverages in the EU – Distance selling compliance

Photo by Daniel Nettesheim from Pexels

This section is part of a full article on excise duties :1- Definition of “Alcoholic Beverages” 2- From a tax point of view :2.1- Distance selling of alcoholic beverages2.2- Excise duties via local tax representative2.3- Calculate excise duties to pay in destination / to claim in your own country2.4- Drawback/refund of excise duties2.5 – INTRASTAT 3- Alcohol online market3.1- Circulation of cross-border orders3.2- Labelling cross-border […]

Statistic declarations / INTRASTAT – compliance in cross-border deliveries

statistics

Glossary Combined Nomenclature :A systematic list of goods descriptions based on the Harmonised System, used for the purposes of the Common Customs Tariff, external trade statistics and other Community policies (Article 1 of Regulation (EEC) No2658/87, OJ L 256, 1987, p.1). Country of origin :The country where the goods originate. Goods that are wholly obtained […]

Excise duties calculation – Distance selling compliance

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This section is part of a full article on excise duties :1- Definition of “Alcoholic Beverages” 2- From a tax point of view :2.1- Distance selling of alcoholic beverages2.2- Excise duties via local tax representative2.3- Calculate excise duties to pay in destination / to claim in your own country2.4- Drawback/refund of excise duties2.5 – INTRASTAT 3- Alcohol online market3.1- Circulation of cross-border orders3.2- Labelling cross-border […]

Excisable goods through distance selling – VAT compliance

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This section is part of a full article on excise duties :1- Definition of “Alcoholic Beverages” 2- From a tax point of view :2.1- Distance selling of alcoholic beverages2.2- Excise duties via local tax representative2.3- Calculate excise duties to pay in destination / to claim in your own country2.4- Drawback/refund of excise duties2.5 – INTRASTAT 3- Alcohol online market3.1- Circulation of cross-border orders3.2- Labelling cross-border […]

Excise duties refund/drawback – Distance selling compliance

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This section is part of a full article on excise duties :1- Definition of “Alcoholic Beverages” 2- From a tax point of view :2.1- Distance selling of alcoholic beverages2.2- Excise duties via local tax representative2.3- Calculate excise duties to pay in destination / to claim in your own country2.4- Drawback/refund of excise duties2.5 – INTRASTAT 3- Alcohol online market3.1- Circulation of cross-border orders3.2- Labelling cross-border […]

Excise duties payment – Distance selling compliance

crossborderoffice

Products already released for consumption and transported by seller to another member state will be subject to excise duty in the member state of destination. The person liable to pay the excise duties is the vendor / tax representative. This post describes how excise duties payment works. This information is highly relevant to you, if […]

Excise duties stamps / marks – Distance selling compliance

This section is part of a full article on excise duties :1- Definition of “Alcoholic Beverages” 2- From a tax point of view :2.1- Distance selling of alcoholic beverages2.2- Excise duties via local tax representative2.3- Calculate excise duties to pay in destination / to claim in your own country2.4- Drawback/refund of excise duties2.5 – INTRASTAT 3- Alcohol online market3.1- Circulation of cross-border orders3.2- Labelling cross-border […]

Circulation of excisable goods – Distance sales

This section is part of a full article on excise duties :1- Definition of “Alcoholic Beverages” 2- From a tax point of view :2.1- Distance selling of alcoholic beverages2.2- Excise duties via local tax representative2.3- Calculate excise duties to pay in destination / to claim in your own country2.4- Drawback/refund of excise duties2.5 – INTRASTAT 3- Alcohol online market3.1- Circulation of cross-border orders3.2- Labelling cross-border […]