Risk for transporters regarding excisable goods
September 8, 2021 - If a transporter is physically in possession of excise goods at the time excise duty is due on them, this excise duty will have to be paid on the spot. It is irrelevant that the transporter is not entitled to the goods or has been informed of the excise duty due. This is how the Court of Justice of the European Union (ECJ) ruled in the case WR vs. The Commissioners for Her Majesty's Revenue and Customs (C-279/19). This means that carriers of excise goods can be held responsible for the excise debt at any time, if it has not yet been paid.
Want to know more?
Customs & International Trade
As a result of the rapidly increasing global trade, your company may be confronted with complex customs (and related) legislation. Is your company involved in international trade and are your goods moved across the globe? Then, adequate customs planning and knowledge of import- and export regulations is key to avoid unnecessary risks and costs.
Dutch GAAP versus IFRS Accounting Standards
With our publication Dutch GAAP versus IFRS Accounting Standards we provide insight into the financial reporting provisions in the Netherlands (Dutch GAAP) and the main similarities and differences with IFRS Accounting Standards for annual periods beginning on or after 1 January 2025.
Beyond the GAAP no. 193 - 2024
As 2024 year-end closing approaches, Beyond the GAAP presents our traditional overview of the texts published by the IASB, taking account of their endorsement process at European level. We have identified those texts that are mandatory, as well as those that are optional at this year-end.
27 December 2024
Transparency report 2023 / 2024
In 2023 / 2024, we, together with our people, have once again committed ourselves to living up to and further developing our quality vision ‘Trust through Quality’. Quality and reputation are crucial for the role and responsibility of accountants in society and also for the survival and further development of Forvis Mazars.