When an excise product, such as alcohol, is exported irregularly within the European Union, decisions by the authorities of the Member States concerned cannot lead to a double recovery of the relevant duties, the Court of Justice of the EU ruled on Wednesday 24 February (Case C-95/19).
And the “exporting” Member State which has already proceeded to recover excise duties on the basis of the irregular exit of the product from the suspensive arrangements may refuse to act on a request for...