Guilty until you can make the opposite plausible?
Suppose someone smokes one pack of cigarettes per day. He wants to drive to Poland once a year and buy his entire annual supply there: 365 packs, about 7,300 cigarettes. There is free movement of goods within the EU and Article 32 of Directive (EU) 2020/262 states that excise goods that a private individual purchases for his own needs and transports to another Member State are in principle only taxed in the country of purchase. However, such a year's supply is not automatically accepted in the Netherlands. Above 800 cigarettes, four cartons of cigarettes, the evidence discussion begins.
Justice
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