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CELEX 62023CC0596

Opinion of Advocate General Pikamäe delivered on 26 September 2024.#Proceedings brought by B UG.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Article 36(1) – Online purchase of excise goods in another Member State – Transport by a transporter recommended by the vendor – National rules regarding the vendor as liable for the excise duties chargeable in the Member State of destination.#Case C-596/23.

decidedEuropean Union· Court of Justice of the European Union· EN

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26 September 2024

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26 September 2024 · Decided

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Transport

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26 September 2024

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Official report CELEX 62023CC0596 from European Union at Court of Justice of the European Union. Dated 26 September 2024. Status: decided.

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  1. 26 September 2024

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Tuairim an Abhcóide Ghinearálta Pikamäe arna thabhairt ar an 2024 Méan Fómhair 26.###

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  • Tuairim an Abhcóide Ghinearálta Pikamäe arna thabhairt ar an 2024 Méan Fómhair 26.###

    judgment · GA · 26 September 2024

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  • Sklepni predlogi generalnega pravobranilca P. Pikamäeja, predstavljeni 26. septembra 2024.#B UG proti Veronsaajien oikeudenvalvontayksikkö.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Helsingin hallinto-oikeus.#Predhodno odločanje – Trošarine – Direktiva 2008/118/ES – Člen 36(1) – Spletni nakup trošarinskega blaga v drugi državi članici – Prevoz, ki ga opravi prevoznik, ki ga je priporočil prodajalec – Nacionalna zakonodaja, na podlagi katere se prodajalec šteje za zavezanega plačilu trošarine v namembni državi članici.#Zadeva C-596/23.

    judgment · SL · 26 September 2024

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  • Conclusioni dell’avvocato generale P. Pikamäe, presentate il 26 settembre 2024.#B UG contro Veronsaajien oikeudenvalvontayksikkö.#Domanda di pronuncia pregiudiziale proposta da Helsingin hallinto-oikeus.#Rinvio pregiudiziale – Accise – Direttiva 2008/118/CE – Articolo 36, paragrafo 1 – Acquisto online di prodotti sottoposti ad accisa in un altro Stato membro – Trasporto da parte di un trasportatore raccomandato dal venditore – Normativa nazionale che considera il venditore come debitore dell’accisa esigibile nello Stato membro di destinazione.#Causa C-596/23.

    judgment · IT · 26 September 2024

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  • Julkisasiamies P. Pikamäen ratkaisuehdotus 26.9.2024.#Asia, jonka on pannut vireille B UG.#Helsingin hallinto-oikeuden esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Valmisteverot – Direktiivi 2008/118/EY – 36 artiklan 1 kohta – Toisessa jäsenvaltiossa valmisteveron alaisten tuotteiden ostaminen verkossa – Myyjän suositteleman kuljettajan järjestämä kuljetus – Kansallinen säännöstö, jonka mukaan myyjä on velvollinen maksamaan määräjäsenvaltiossa kannettavan valmisteveron.#Asia C-596/23.

    judgment · FI · 26 September 2024

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  • Návrhy prednesené 26. septembra 2024 – generálny advokát P. Pikamäe.#B UG proti Veronsaajien oikeudenvalvontayksikkö.#Návrh na začatie prejudiciálneho konania, ktorý podal Helsingin hallinto-oikeus.#Návrh na začatie prejudiciálneho konania – Spotrebné dane – Smernica 2008/118/ES – Článok 36 ods. 1 – Online nákup tovaru podliehajúceho spotrebnej dani v inom členskom štáte – Preprava prostredníctvom prepravcu odporúčaného predajcom – Vnútroštátna právna úprava, podľa ktorej sa predajca považuje za osobu povinnú zaplatiť spotrebnú daň v členskom štáte určenia.#Vec C-596/23.

    judgment · SK · 26 September 2024

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  • Concluziile avocatului general P. Pikamäe prezentate la 26 septembrie 2024.#Procedură inițiată de B UG.#Cerere de decizie preliminară formulată de Helsingin hallinto-oikeus.#Trimitere preliminară – Accize – Directiva 2008/118/CE – Articolul 36 alineatul (1) – Achiziție online de produse accizabile în alt stat membru – Transport de către un transportator recomandat de vânzător – Reglementare națională care consideră că vânzătorul datorează accizele exigibile în statul membru de destinație.#Cauza C-596/23.

    judgment · RO · 26 September 2024

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  • Opinia rzecznika generalnego P. Pikamäe przedstawiona w dniu 26 września 2024 r.#Postępowanie zainicjowane przez B UG.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Helsingin hallinto-oikeus.#Odesłanie prejudycjalne – Podatek akcyzowy – Dyrektywa 2008/118/WE – Artykuł 36 ust. 1 – Zakup wyrobów akcyzowych przez Internet w innym państwie członkowskim – Transport wykonywany przez przewoźnika poleconego przez sprzedawcę – Uregulowania krajowe uznające sprzedawcę za osobę zobowiązaną do zapłaty podatku akcyzowego wymagalnego w państwie członkowskim przeznaczenia.#Sprawa C-596/23.

    judgment · PL · 26 September 2024

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  • Conclusie van advocaat-generaal P. Pikamäe van 26 september 2024.#Procedure ingeleid door B UG.#Verzoek van Helsingin hallinto-oikeus om een prejudiciële beslissing.#Prejudiciële verwijzing – Accijns – Richtlijn 2008/118/EG – Artikel 36, lid 1 – Onlineaankoop van goederen waarop in een andere lidstaat accijns wordt geheven – Vervoer door een vervoersonderneming die is aanbevolen door de verkoper – Nationale regeling op grond waarvan de verkoper tot voldoening van de in de lidstaat van bestemming verschuldigde accijns gehouden is.#Zaak C-596/23.

    judgment · NL · 26 September 2024

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  • Konklużjonijiet tal-Avukat Ġenerali P. Pikamäe, ippreżentati fis-26 ta’ Settembru 2024.#Kawża mressqa minn B UG.#Talba għal deċiżjoni preliminari, imressqa mill-Helsingin hallinto-oikeus.#Rinviju għal deċiżjoni preliminari – Dazji tas-sisa – Direttiva 2008/118/KE – Artikolu 36(1) – Xiri online ta’ prodotti suġġetti għad-dazju tas-sisa fi Stat Membru ieħor – Trasport minn trasportatur irrakkomandat mill-bejjiegħ – Leġiżlazzjoni nazzjonali li tikkunsidra lill-bejjiegħ bħala responsabbli għall-ħlas tad-dazji tas-sisa dovuti fl-Istat Membru ta’ destinazzjoni.#Kawża C-596/23.

    judgment · MT · 26 September 2024

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  • Προτάσεις του γενικού εισαγγελέα P. Pikamäe της 26ης Σεπτεμβρίου 2024.#Διαδικασία που κίνησε η B UG.#Αίτηση του Helsingin hallinto-oikeus για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Ειδικοί φόροι κατανάλωσης – Οδηγία 2008/118/ΕΚ – Άρθρο 36, παράγραφος 1 – Αγορά μέσω διαδικτύου προϊόντων που υπόκεινται σε ειδικό φόρο κατανάλωσης εντός άλλου κράτους μέλους – Μεταφορά από μεταφορική επιχείρηση που προτείνει ο πωλητής – Εθνική ρύθμιση η οποία καθιστά τον πωλητή υπόχρεο για την καταβολή του ειδικού φόρου κατανάλωσης που οφείλεται στο κράτος μέλος προορισμού.#Υπόθεση C-596/23.

    judgment · EL · 26 September 2024

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  • Schlussanträge des Generalanwalts P. Pikamäe vom 26. September 2024.#B UG.#Vorabentscheidungsersuchen des Helsingin hallinto-oikeus.#Vorlage zur Vorabentscheidung – Verbrauchsteuern – Richtlinie 2008/118/EG – Art. 36 Abs. 1 – Onlinekauf von verbrauchsteuerpflichtigen Waren in einem anderen Mitgliedstaat – Beförderung durch ein vom Verkäufer empfohlenes Transportunternehmen – Nationale Regelung, nach der der Verkäufer als Schuldner der im Bestimmungsmitgliedstaat anfallenden Verbrauchsteuer angesehen wird.#Rechtssache C-596/23.

    judgment · DE · 26 September 2024

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  • Conclusions de l'avocat général M. P. Pikamäe, présentées le 26 septembre 2024.#Procédure engagée par B UG.#Demande de décision préjudicielle, introduite par le Helsingin hallinto-oikeus.#Renvoi préjudiciel – Droits d’accise – Directive 2008/118/CE – Article 36, paragraphe 1 – Achat en ligne de produits soumis à accise dans un autre État membre – Transport par un transporteur recommandé par le vendeur – Réglementation nationale considérant le vendeur comme étant redevable des droits d’accise exigibles dans l’État membre de destination.#Affaire C-596/23.

    judgment · FR · 26 September 2024

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  • Forslag til afgørelse fra generaladvokat P. Pikamäe fremsat den 26. september 2024.#Sag indledt af BUG.#Anmodning om præjudiciel afgørelse indgivet af Helsingin hallinto-oikeus.#Præjudiciel forelæggelse – punktafgifter – direktiv 2008/118/EF – artikel 36, stk. 1 – onlinekøb af varer, der er punktafgiftspligtige i en anden medlemsstat – transport ved en transportør anbefalet af sælgeren – national lovgivning, hvorefter sælgeren anses for at hæfte for betalingen af punktafgifter, der forfalder i bestemmelsesmedlemsstaten.#Sag C-596/23.

    judgment · DA · 26 September 2024

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  • Заключение на генералния адвокат P. Pikamäe, представено на 26 септември 2024 г.#Производство по иск на B UG.#Преюдициално запитване, отправено от Helsingin hallinto-oikeus.#Преюдициално запитване — Акцизи — Директива 2008/118/ЕО — Член 36, параграф 1 — Онлайн покупка на акцизни стоки в друга държава членка — Превоз с препоръчано от продавача транспортно дружество — Национална правна уредба, съгласно която продавачът се счита за лице, което е задължено да заплати дължимия акциз в държавата членка на получаване.#Дело C-596/23.

    judgment · BG · 26 September 2024

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  • Conclusões do advogado-geral P. Pikamäe apresentadas em 26 de setembro de 2024.#Processo instaurado por B UG.#Pedido de decisão prejudicial apresentado pelo Helsingin hallinto-oikeus.#Reenvio prejudicial — Impostos especiais de consumo — Diretiva 2008/118/CE — Artigo 36.°, n.° 1 — Aquisição em linha de produtos sujeitos a imposto especial de consumo noutro Estado‑Membro — Transporte por um transportador recomendado pelo vendedor — Regulamentação nacional que considera que o vendedor é devedor do imposto especial de consumo exigível no Estado‑Membro de destino.#Processo C-596/23.

    judgment · PT · 26 September 2024

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  • Mišljenje nezavisnog odvjetnika P. Pikamäea od 26. rujna 2024.#Postupak koji je pokrenuo B UG.#Zahtjev za prethodnu odluku koji je uputio Helsingin hallinto-oikeus.#Zahtjev za prethodnu odluku – Trošarine – Direktiva 2008/118/EZ – Članak 36. stavak 1. – Internetska kupnja trošarinske robe iz druge države članice – Prijevoz prijevoznikom koji je preporučio prodavatelj – Nacionalni propis u kojem se prodavatelj smatra obveznikom plaćanja trošarine za koju postoji obveza obračunavanja u državi članici odredišta.#Predmet C-596/23.

    judgment · HR · 26 September 2024

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  • Stanovisko generálního advokáta P. Pikamäea přednesené dne 26. září 2024.#Řízení zahájené B UG.#Žádost o rozhodnutí o předběžné otázce podaná Helsingin hallinto-oikeus.#Řízení o předběžné otázce – Spotřební daně – Směrnice 2008/118/ES – Článek 36 odst. 1 – Nákup zboží on-line, které podléhá spotřební dani v jiném členském státě – Přeprava dopravcem, kterého doporučil prodejce – Vnitrostátní právní úprava, podle které se prodejce považuje za osobu povinnou ke spotřební dani v členském státě určení.#Věc C-596/23.

    judgment · CS · 26 September 2024

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  • Förslag till avgörande av generaladvokat P. Pikamäe föredraget den 26 september 2024.#Förfarande anhängiggjort av B UG.#Begäran om förhandsavgörande från Helsingfors förvaltningsdomstol.#Begäran om förhandsavgörande – Punktskatter – Direktiv 2008/118/EG – Artikel 36.1 – Punktskattepliktiga varor som köps på nätet i en annan medlemsstat – Transport utförs av ett transportbolag som rekommenderas av säljaren – Nationella regler enligt vilka säljaren är skyldig att betala punktskatt i destinationsmedlemsstaten.#Mål C-596/23.

    judgment · SV · 26 September 2024

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  • Ģenerāladvokāta P. Pikamēes [P. Pikamäe] secinājumi, 2024. gada 26. septembris.#Tiesvedība, ko ierosinājusi B UG.#Helsingin hallinto-oikeus lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Akcīzes nodoklis – Direktīva 2008/118/EK – 36. panta 1. punkts – Akcīzes preču iegāde tiešsaistē citā dalībvalstī – Pārdevēja ieteikta pārvadātāja veikti pārvadājumi – Valsts tiesiskais regulējums, saskaņā ar kuru pārdevējs ir galamērķa dalībvalstī maksājamā akcīzes nodokļa maksātājs.#Lieta C-596/23.

    judgment · LV · 26 September 2024

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  • P. Pikamäe főtanácsnok indítványa, az ismertetés napja: 2024. szeptember 26.#B UG által indított eljárás.#A Helsingin hallinto-oikeus (Finnország) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Jövedéki adók – 2008/118/EK irányelv – A 36. cikk (1) bekezdése – Jövedéki adó alá tartozó termékek más tagállamban történő online vásárlása – Az eladó által ajánlott fuvarozó általi szállítás – Az eladót a rendeltetési hely szerinti tagállamban kivetett jövedéki adó megfizetésére kötelezett személynek minősítő nemzeti szabályozás.#C-596/23. sz. ügy.

    judgment · HU · 26 September 2024

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  • Kohtujurist Pikamäe ettepanek, 26.9.2024.#Menetlus, mille algatamist taotles: B UG.#Eelotsusetaotlus, mille on esitanud Helsingin hallinto-oikeus.#Eelotsusetaotlus – Aktsiis – Direktiiv 2008/118/EÜ – Artikli 36 lõige 1 – Aktsiisikauba veebiost teisest liikmesriigist – Vedu müüja soovitatud veoettevõtja poolt – Liikmesriigi õigusnormid, mille kohaselt on sihtliikmesriigis sissenõutava aktsiisi kohustatud tasuma müüja.#Kohtuasi C-596/23.

    judgment · ET · 26 September 2024

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  • Conclusiones del Abogado General Sr. P. Pikamäe, presentadas el 26 de septiembre de 2024.#B UG contra Veronsaajien oikeudenvalvontayksikkö.#Petición de decisión prejudicial planteada por el Helsingin hallinto-oikeus.#Procedimiento prejudicial — Impuestos especiales — Directiva 2008/118/CE — Artículo 36, apartado 1 — Compra en línea de productos sujetos a un impuesto especial en otro Estado miembro — Transporte por un transportista recomendado por el vendedor — Normativa nacional que considera al vendedor deudor de los impuestos especiales exigibles en el Estado miembro de destino.#Asunto C-596/23.

    judgment · ES · 26 September 2024

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  • Generalinio advokato P. Pikamäe išvada, pateikta 2024 m. rugsėjo 26 d.#Byla, kurią inicijavo B UG.#Helsingin hallinto-oikeus prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Akcizai – Direktyva 2008/118/EB – 36 straipsnio 1 dalis – Akcizais apmokestinamų prekių pirkimas internetu kitoje valstybėje narėje – Pardavėjo rekomenduoto vežėjo vykdomas gabenimas – Nacionalinės teisės aktai, pagal kuriuos pardavėjas laikomas asmeniu, privalančiu sumokėti paskirties valstybėje narėje mokėtiną akcizą.#Byla C-596/23.

    judgment · LT · 26 September 2024

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  • Opinion of Advocate General Pikamäe delivered on 26 September 2024.#Proceedings brought by B UG.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Article 36(1) – Online purchase of excise goods in another Member State – Transport by a transporter recommended by the vendor – National rules regarding the vendor as liable for the excise duties chargeable in the Member State of destination.#Case C-596/23.

    judgment · EN · 26 September 2024

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