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Supreme Court of Denmark

German alcohol duty could be recovered in Denmark 

Case no. 146/2018

Order made on 23 May 2019

The Danish Debt Collection Agency

Objections could not be tried by the Danish authorities, and the recovery not in breach of the prohibition of double jeopardy

The case concerned the issue of whether the German authorities were right in attempting to recover a German claim for alcohol duty in Denmark, including whether the claim had lapsed through inaction, and whether a prior criminal case conducted in Sweden regarding the same alcohol shipments ruled out recovery of the German claim for alcohol duty.

The Supreme Court referred to the EU Recovery Directive (2010/24/EU) and held that objections against the legitimacy of the claim could not be tried in the enforcement proceedings, which also applied to the issue of whether the German authorities had failed to act. Furthermore, the Supreme Court held that the German order on alcohol duty could not be regarded as new criminal proceedings, and that the recovery of the claim was not contrary to the fundamental principles of justice.

The Supreme Court thus agreed that the German authorities had been right in attempting to recover the German claim in Denmark.

The High Court had reached the same conclusion.

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