In the case of cross-border B2C supplies, a seller's involvement in the transportation of goods determines whether VAT is due in the country of departure or the country of destination. Similar principles apply to excise duties. If the seller has arranged the transportation of excisable goods, he is liable for the excise duty incurred in the country of destination. But when is the seller deemed to be involved in the transportation? In its ruling of 19.12.2024, the ECJ decided that even a very minor involvement in the organization of the transport, even the “guidance” of the customer, is sufficient. Caution is therefore required in structuring this.