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

The Administrative Court of Uusimaa allowed the taxpayer's claim to have excise duty refunded on alcohol gifted from an EU member state. The Lääninoikeus had initially confirmed the tax, but the court found no statutory basis in the Excise Duty Act or other laws to impose liability on the recipient of such a gift. Consequently, the court reversed the lower decision, establishing that the gift was not subject to Finnish excise duty.