Case C-5/05, Staatssecretaris van Financiën v. B.F. Joustra, Judgment of the Court of Justice (Third Chamber) of 23 November 2006, [2006] ECR I-11075

The present case involves taxation of alcohol bought by a group of consumers in another Member State and subsequently delivered to their home country by a transport company. The ECJ ruled that these individuals had to pay the excise duty under Council Directive 92/12/EEC on general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, though it would not have been levied if they had transported the bottles themselves. In its landmark ruling the Court rejected the attempt to exempt persons from paying excise duty when buying goods online, by telephone or fax in countries where alcohol and tobacco taxes are low. The judgment represents a disappointment for consumers who should be active market participants by taking advantage of different tax levels in the EU -- whether through on- or offline means.