On 29 June 2026, the European Public Prosecutor's Office (EPPO) reported on Latvian-origin products in its Water into Wine investigation. Investigators allege these entered Germany through Poland as lubricants and were sold as diesel to evade taxes. These are allegations; guilt must be established in court.
Which proceedings must be distinguished?
On 29 January 2026, EPPO had already announced charges against five people in Germany in this investigation. An indictment is not, in itself, a conviction.
According to LTV's 8 November investigation, the Tax and Customs Police confirmed several criminal proceedings in Latvia. Separately, the State Revenue Service (VID) reassessed excise for five companies over product classification; four appealed. This does not establish that all these companies are involved in EPPO's case.
Does the name “lubricant” determine tax?
Section 5 of Latvia's Law on Excise Duties also links taxation to intended and actual product use. A commercial name alone therefore does not establish exemption. The applicable treatment requires assessment of classification, use and relevant conditions.
In a separate, anonymised ruling dated 29 July 2022, VID explained that a product classified differently by laboratory testing could not subsequently be sold as the originally declared lubricant. This ruling is not evidence concerning current suspects.
What should businesses check before buying?
Our practical recommendation: create a single transaction file linking technical information to the actual delivery, rather than merely to a generic product name.
- Request product specifications, test documents and the classification rationale.
- Compare the supplier, recipient, quantity and product across the contract, invoice and transport documents.
- Establish responsibility for tax and movement requirements at each transaction stage.
- Record discrepancies in writing and resolve them before approving delivery.
These checks help frame questions for suppliers but do not establish a product's legal status. For organising company records, explore services for businesses; for an initial selection of cooperation offers, browse business listings, assessing each offer separately.
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