{"id":1590,"date":"2026-10-09T03:05:03","date_gmt":"2026-10-09T01:05:03","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1590"},"modified":"2026-10-09T03:05:03","modified_gmt":"2026-10-09T01:05:03","slug":"knp-830-e7d2cc3adaaf","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-830-e7d2cc3adaaf\/","title":{"rendered":"BFH: Tvivl om lov\u00adlig\u00adhe\u00adden af afg\u00f8\u00adrel\u00adser om fast\u00ads\u00e6t\u00adtel\u00adse af valg i tobaksafgiftslovgivningen"},"content":{"rendered":"

Hvis skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne ikke kan fast\u00adsl\u00e5 med sik\u00adker\u00adhed, om en per\u00adson selv er skat\u00adtep\u00adlig\u00adtig eller blot h\u00e6f\u00adten\u00adde for en skat, benyt\u00adter de sig undert\u00adiden af et s\u00e6r\u00adligt reds\u00adkab: den s\u00e5kald\u00adte valg\u00adfast\u00ads\u00e6t\u00adtel\u00adses\u00adbes\u00adlut\u00adning. Om det\u00adte er til\u00adladt i hen\u00adhold til tobak\u00adsaf\u00adgift\u00adslov\u00adgiv\u00adnin\u00adgen, har For\u00adbunds\u00adfin\u00adans\u00addom\u00ads\u00adto\u00adlen (BFH) nu i det minds\u00adte forel\u00f8\u00adbigt ladet st\u00e5 \u00e5bent og ydet den ber\u00f8r\u00adte part mid\u00adlert\u00adidig retsbeskyttelse.<\/p>\n

Hvad er en afg\u00f8relse om valgresultatet?<\/h2>\n

En afg\u00f8\u00adrel\u00adse om fast\u00ads\u00e6t\u00adtel\u00adse af skat\u00adtep\u00adligt kom\u00adbi\u00adne\u00adrer to egent\u00adlig for\u00adskel\u00adli\u00adge for\u00admer for skat\u00adtep\u00adligt i \u00e9n og sam\u00adme afg\u00f8\u00adrel\u00adse. Myn\u00addig\u00adhe\u00adden kr\u00e6\u00adver heri skat enten som skat\u00adtep\u00adlig\u00adtig i hen\u00adhold til \u00a7 155 i skat\u00adtel\u00adoven eller som ans\u00advar\u00adlig i hen\u00adhold til \u00a7 191 i skat\u00adtel\u00adoven. Det lyder prak\u00adtisk, men rej\u00adser juri\u00addisk set v\u00e6sent\u00adli\u00adge sp\u00f8rgs\u00adm\u00e5l. If\u00f8l\u00adge den tyske for\u00adbunds\u00adfin\u00adans\u00addom\u00adstols (BFH) rets\u00adpraks\u00adis ude\u00adluk\u00adker skat\u00adtep\u00adligt og h\u00e6f\u00adtel\u00adse nem\u00adlig i prin\u00adcip\u00adpet hin\u00adan\u00adden. Den, der er direk\u00adte skat\u00adtep\u00adlig\u00adtig, kan ikke samt\u00adidig g\u00f8res ans\u00advar\u00adlig via en h\u00e6ftelsesbeslutning.<\/p>\n

Sagen: Ubeskatte cigaretter med ukendt transportvej<\/h2>\n

Hoved\u00adtold\u00adkon\u00adto\u00adret udsted\u00adte en valg\u00adfast\u00ads\u00e6t\u00adtel\u00adses\u00adbes\u00adlut\u00adning vedr\u00f8\u00adren\u00adde tobak\u00adsaf\u00adgift over for en ber\u00f8rt per\u00adson. Man\u00adden var i bes\u00adid\u00addel\u00adse af uaf\u00adgift\u00adsbe\u00adlag\u00adte ciga\u00adret\u00adter og hav\u00adde hand\u00adlet med dem. Det var imid\u00adlert\u00adid uklart, om ciga\u00adret\u00adter\u00adne var ble\u00advet indf\u00f8rt fra et tred\u00adje\u00adland eller f\u00f8rt ind p\u00e5 det tyske afgift\u00adsom\u00adr\u00e5\u00adde fra en anden EU-med\u00adlems\u00adstat. Den\u00adne for\u00adskel er afg\u00f8\u00adren\u00adde for, om den p\u00e5g\u00e6l\u00adden\u00adde er afgift\u00adsp\u00adlig\u00adtig eller anses for at v\u00e6re ans\u00advar\u00adlig for skat\u00adte\u00adund\u00add\u00adra\u00adgel\u00adse eller h\u00e6leri.<\/p>\n

Da hoved\u00adtold\u00adkon\u00adto\u00adret ikke kun\u00adne fast\u00adsl\u00e5 den n\u00f8jag\u00adti\u00adge trans\u00adpor\u00adtru\u00adte, valg\u00adte det at uds\u00adtede en valg\u00adfast\u00ads\u00e6t\u00adtel\u00adses\u00adbes\u00adlut\u00adning. Den ber\u00f8r\u00adte part indgav en inds\u00adigel\u00adse og ans\u00f8g\u00adte om uds\u00e6t\u00adtel\u00adse af fuldbyr\u00addel\u00adsen for mid\u00adlert\u00adidigt at und\u00adg\u00e5 at skul\u00adle beta\u00adle det p\u00e5lag\u00adte bel\u00f8b. Den hes\u00adsis\u00adke skat\u00adter\u00adet afvis\u00adte uds\u00e6t\u00adtel\u00adsen og ans\u00e5 den valg\u00adba\u00adse\u00adre\u00adde afg\u00f8\u00adrel\u00adse for prin\u00adci\u00adpi\u00adelt lovlig.<\/p>\n

BFH indr\u00f8mmer forel\u00f8big retsbeskyttelse<\/h2>\n

BFH fulg\u00adte ikke den\u00adne vur\u00adde\u00adring i kla\u00adge\u00adsa\u00adgen. Sen\u00ada\u00adtet kon\u00adstat\u00ade\u00adre\u00adde, at det i sin nye\u00adre rets\u00adpraks\u00adis ikke hav\u00adde truf\u00adfet afg\u00f8\u00adrel\u00adse om et s\u00e5dant instru\u00adments gyl\u00addig\u00adhed. Den enes\u00adte rele\u00advan\u00adte afg\u00f8\u00adrel\u00adse stamm\u00ader fra 1983, og den\u00adgang blev der ikke aner\u00adkendt v\u00e6sent\u00adlig tvivl om afg\u00f8\u00adrel\u00adser om fast\u00ads\u00e6t\u00adtel\u00adse af valg i sam\u00admen\u00adligne\u00adli\u00adge situa\u00adtio\u00adner. Da det\u00adte sp\u00f8rgs\u00adm\u00e5l siden da ikke er ble\u00advet vur\u00adde\u00adret p\u00e5 h\u00f8jes\u00adte rets\u00adin\u00adstans igen, er der efter BFH\u2019s opfat\u00adtel\u00adse ved en sum\u00adma\u00adrisk pr\u00f8\u00advel\u00adse alvor\u00adlig tvivl om lov\u00adlig\u00adhe\u00adden af den anf\u00e6g\u00adte\u00adde afg\u00f8relse.<\/p>\n

BFH for\u00adbe\u00adholdt sig udtrykke\u00adligt ret\u00adten til at tr\u00e6f\u00adfe den ende\u00adli\u00adge afg\u00f8\u00adrel\u00adse om, hvor\u00advidt afg\u00f8\u00adrel\u00adser om fast\u00ads\u00e6t\u00adtel\u00adse af valg er til\u00adladte i tobak\u00adsaf\u00adgift\u00adslov\u00adgiv\u00adnin\u00adgen, i hoved\u00adsa\u00adgen. Indtil da p\u00e5lag\u00adde den, at fuldbyr\u00addel\u00adsen skul\u00adle uds\u00e6t\u00adtes uden sik\u00adker\u00adheds\u00adstil\u00adlel\u00adse. Den ber\u00f8r\u00adte part beh\u00f8\u00adver alt\u00ads\u00e5 forel\u00f8\u00adbig ikke at beta\u00adle bel\u00f8bet.<\/p>\n

BFH, afg\u00f8relse af 10. september 2026, sagsnummer VII B 24\/25 (AdV)<\/h3>\n

Hvad betyder det i praksis?<\/h2>\n

Afg\u00f8\u00adrel\u00adsen er rele\u00advant for alle, der st\u00e5r over for punk\u00adt\u00adaf\u00adgift\u00adssa\u00adger eller lignen\u00adde situa\u00adtio\u00adner, hvor myn\u00addig\u00adhe\u00adder\u00adne s\u00f8ger at l\u00f8se en uklar situa\u00adti\u00adon ved hj\u00e6lp af en kom\u00adbi\u00adne\u00adret afg\u00f8\u00adrel\u00adse. De ber\u00f8r\u00adte par\u00adter b\u00f8r v\u00e6re opm\u00e6rk\u00adsom\u00adme p\u00e5, at en s\u00e5dan valg\u00adfast\u00ads\u00e6t\u00adtel\u00adse\u00adsaf\u00adg\u00f8\u00adrel\u00adse kan anf\u00e6g\u00adtes. Under alle omst\u00e6n\u00addig\u00adhe\u00adder anbe\u00adfa\u00adles det at s\u00f8ge juri\u00addisk bistand i god tid, da fris\u00adter\u00adne for inds\u00adigel\u00adse og sags\u00adan\u00adl\u00e6g er kor\u00adte, og en anmod\u00adning om forel\u00f8\u00adbig afg\u00f8\u00adrel\u00adse skal indgi\u00adves separat.<\/p>\n

\n

Kil\u00adde: Hau\u00adfe: Skat<\/a><\/p>\n<\/div>\n

\n

Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

BFH lader sp\u00f8rgs\u00adm\u00e5\u00adlet st\u00e5 \u00e5bent: Kan hoved\u00adtold\u00adkon\u00adto\u00adret samt\u00adidig g\u00f8re krav p\u00e5 en per\u00adson som skat\u00adte- og h\u00e6ftelsespligtig?<\/p>","protected":false},"author":1,"featured_media":1401,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[335,337,336,160,333,334],"class_list":["post-1590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht","tag-abgabenordnung","tag-aussetzung-der-vollziehung","tag-haftungsschuldner","tag-steuerschuldnerschaft","tag-tabaksteuer","tag-wahlfeststellungsbescheid"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1590"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1590\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/1401"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}