Excise duties monopoly & case-law. 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 […]