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Duty Calls

David Anderson Associate at McGrigors discusses the judgment of the European Court of Justice in Staatssecretaris van Financien v BF Joustra Case C-5/05
If the name of the case Staatssecretaris van Financien v BF Joustra does not mean anything to you it's the one which the media got very excited over (and doubtless the Treasury got very worried about) last week in the run-up to the release of the ECJ's decision last Thursday. The excitement was caused by the earlier Opinion of Advocate-General Jacobs who had held that excise goods purchased for personal use by private individuals could be delivered by a third party without incurring duty in the country of consumption only the country of purchase.
This represented a significant departure from the hitherto held...

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