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KHO:1997:139 Generato dall'IA

Gift of alcohol from EU member state exempt from Finnish excise duty due to lack of recipient liability rule.

Numero d'incarto KHO:1997:139
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court allowed the customs officer's appeal, overturning the district court's decision that had removed the excise duty. The court found that Finnish excise law lacked a provision making the private recipient liable for duty on gifts received from another EU member state. Consequently, the court ruled that no duty was payable because the statutory conditions for liability were not met.

Regesto Legislator

Generato dall'IA

ValmisteverotusL 10 §; L alkoholi- ja alkoholijuomaverosta 10 §: Gifts of alcohol from other EU member states to private individuals are exempt from Finnish excise duty where domestic law does not impose liability on the recipient.

Parole chiave

Generato dall'IA
excise duty exemption gift from EU state private recipient liability customs valuation EU free movement abuso di alcol imposta sulle bevande violazione delle norme sicurezza

Disposizioni normative citate

Generato dall'IA
ValmisteverotusL 10 § (1469/94)
ValmisteverotusL 10 § (1469/94)
L alkoholi- ja alkoholijuomaverosta 10 § (1471/94)
L alkoholi- ja alkoholijuomaverosta 10 § (1471/94)
Council Directive 92/12/EEC
Generato dall'IA
admin_1996_uusimaa-county__281
Gifted alcohol from EU member state exempt from Finnish excise duty due to lack of recipient liability rule.
admin_1998_uusimaa-county__468
Court allowed import of high-proof alcohol as beverage wine, rejecting customs' classification as spirit wine.
admin_2007_helsinki__1187
Court dismisses duty-free exemption for sports drinks classified as special food preparations under tariff headings.
kho-precedent_2004_106
Source tax on pension exceeds domestic rate; EU free movement rules apply to resident non-residents.
appeal_1984_eastern-finland__1505
Court orders joint restitution of bribe to state; appeal rejected due to lack of legal standing.

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Testo completo

Toisesta Euroopan yhteisön jäsenvaltiosta yksityishenkilölle Suomeen lahjana toimitetusta 166 litraa alkoholijuomia (viiniä) sisältäneestä lähetyksestä ei ollut suoritettava Suomessa alkoholijuomaveroa, koska valmisteverotusta koskevassa lainsäädännössä ei ollut säännöstä, jonka perusteella lahjalähetyksen vastaanottanut yksityishenkilö olisi ollut verovelvollinen. KHO hylkäsi tulliasiamiehen valituksen lääninoikeuden päätöksestä, jolla piiritullikamarin verotuspäätös oli kumottu ja maksettavaksi määrätty alkoholijuomavero poistettu.

ValmisteverotusL 10 § (1469/94)

L alkoholi- ja alkoholijuomaverosta 10 § (1471/94)

Neuvoston_direktiivi_92/12/ETY