Global Daily Tax News, Greece Challenged On Non-EU Excise Duty-Free Shops, (Oct 9, 2025)

The European Commission has decided to refer Greece to the European Court of Justice for failing to remove its excise duty exemption for tax-free shops at land borders with non-EU countries.

Greece exempts from excise duty goods supplied by tax-free shops located at its land borders with Albania, North Macedonia, and Turkey. Under Union law, member states that had tax-free shops outside an airport or port on July 1, 2008, were allowed to use such an exemption until January 2017. Despite this no longer being allowed under EU rules, Greece continues to use this former exemption.

The Commission considers that efforts by the authorities have, to date, been insufficient and is therefore referring Greece to the Court of Justice of the European Union.