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KHO:1997:139 AI generated

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

Case Number KHO:1997:139
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

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.

Legislator headnote

AI generated

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.

Keywords

AI generated
excise duty exemption gift from EU state private recipient liability customs valuation EU free movement

Cited Legislation

AI generated
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
AI generated
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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Full text

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