Tax Depositary Liability: Commentary on Judgment No. 21918 of 2024

Judgment No. 21918 of August 2, 2024, offers important clarifications regarding the tax liability of a depositary in cases of irregular release of goods under excise suspension. The topic of excise duties is of fundamental importance in the Italian and European fiscal landscape, and this decision is part of a regulatory context that requires attention and understanding.

Regulatory Context

The liability of the tax depositary is governed by Directive 92/12/EEC, which establishes the basis for the management of excise duties at the Union level. In particular, Article 14, paragraph 1 of the aforementioned directive specifies that, in case of an offense by a third party, the depositary can only be exempted from liability in situations of physical loss or irrecoverable destruction of the goods. This aspect is crucial for understanding the nature of tax liability, which is defined as objective.

The Ruling's Principle

ASSESSMENT, COLLECTION, RECOVERY, EXEMPTIONS AND RELIEFS (EXCISE DUTIES, PROCESSING STOCKS, DESTROYED GOODS, EXPORTED GOODS) - IN GENERAL Excise duties - Irregular release of goods under excise suspension - Objective liability of the tax depositary - Existence - Basis - Compliance with Union law - Necessity. Regarding the irregular release of goods under excise suspension, the tax liability of the depositary is objective in nature and cannot be derogated from except in cases of physical loss of the goods and, therefore, material impossibility of placing them for consumption within the Union. Consequently, in accordance with Article 14, paragraph 1, of Directive 92/12/EEC of February 25, 1992, in the event of an unlawful act by a third party, to which the responsible party is entirely unrelated, they are exempted from all liability only when the destruction or irrecoverable loss of the goods occurs.

Implications of the Judgment

The judgment in question clarifies several fundamental points regarding tax liability. Firstly, objective liability implies that the depositary is held liable regardless of their culpability, unless they can prove the irrecoverable loss or destruction of the goods. This means that the depositary must exercise the utmost care in managing goods under excise suspension, as any irregularities can have significant tax consequences.

• The objective liability of the depositary implies a high duty of care.
• The depositary must adopt preventive measures to avoid the risk of irregular release.
• In case of an offense by third parties, the depositary is only exempted under specific circumstances.

This decision is part of a series of judicial pronouncements that have sought to delineate the boundary between objective and subjective liability, a topic of great relevance in tax law. The clarity provided by the Court underscores the importance of a rigorous approach to excise duty management and the need to comply with European directives.

Conclusions

In conclusion, judgment No. 21918 of 2024 represents an important reference point for understanding the dynamics of tax liability in the excise sector. The objective liability of the tax depositary, as confirmed by case law, requires particular attention and responsible management of goods under suspension. Operators in the sector must therefore be adequately informed and prepared to avoid penalties and issues related to taxation.