El régimen suspensivo de los impuestos especiales ante el fraude de terceros

Comentario a la sentencia del Tribunal de Justicia de la Unión Europea de 24 de marzo de 2022, asunto C - 711/20

Abstract

The excise duty suspension regime delays the taxable event, subject to certain conditions. This ensures that the products subject to excise duty move free of charge within the single market, thereby fulfilling as effectively as possible the fundamental freedom of the free movement of goods in Europe. The judgment of the Court of Justice of the European Union under consideration is dated 24 March 2022. The judgment concerns a dispute between TanQuid, a Polish company, and the Supreme Administrative Court of the Czech Republic. The subject matter of the judgment is whether the suspension of excise duties should be applied in cases where the transport of the goods has been initiated by third party fraud and the final recipient is not aware of it. Finally, the CJEU ruled that in this case the duty suspension arrangement does apply. Therefore, the person liable for payment of excise duty is the depository receiving the excisable goods and not the consignor, even if the infraction was committed at the time of dispatch.