EU Court Finds Driver Liable For Excise Duty In Win For UK

Law360 (June 10, 2021, 10:53 AM EDT) -- A truck driver hauling beer across borders is liable for excise duty even if he was not aware it should have been paid, the European Union's highest court ruled on Thursday, handing a victory to the British tax authorities.

The European Court of Justice came to the same conclusion in its verdict as its adviser, the advocate general, who said in January that the driver was liable for duties on smuggled beer even though he was not aware that he was carrying out illegal activity.

The court ruled that the relevant EU law must be interpreted to mean that a person transporting goods between...

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