On 23 November, the ECJ ruled against a taxpayer who wanted to pay less for his fine wines.

The European Court of Justice (ECJ) has found that an EU citizen only has to pay excise duty in the EU country in which he or she buys wines, beers, and spirits, even if that amount is less than the duty they would have to pay at home. However, the ruling is subject to all kinds of conditions, the main one being that you have to transport the goods yourself. The goods must also be for your personal use.

In its ruling, the ECJ has merely confirmed what has been the long standing practice here when travellers bring back such goods. Also, the ruling makes absolutely no difference if the items are being brought home from outside the EU – the restrictions on shopping trips to New York are unaffected.

In the broader scheme of things, the ECJ ruling follows the general trend in European Tax law to liberalise any tax rules which restrict the movement of EU citizens, where they seek to do business, or where they decide to invest. Until recently most cases concerning tax law were decided in favour of the citizen, rather than their government. However, more recent cases, while finding in favour of the taxpayer are subject to all kinds of conditions.

A full report of the case will be carried in a future edition of tax.point.