Judgment of the Court (Fourth Chamber) of 19 December 2024.#Proceedings brought by B UG.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Article 36(1) – Online purchase of excise goods in another Member State – Transport by a transporter recommended by the vendor – National rules regarding the vendor as liable for the excise duties chargeable in the Member State of destination.#Case C-596/23.