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In several countries wine is a 'wasting asset' or a chattel with special treatment for capital gains; in others gains are taxed like any other. Duty and sales taxes apply on delivery; 'in bond' defers them. None of this is advice — rules differ by country and change, and a taxpayer should consult a professional.
The general shape
Purchase taxes: duty and VAT or sales tax are charged when wine leaves bond for consumption, not while it is traded in bond. Capital gains: some jurisdictions exempt or reduce tax on gains from tangible chattels or 'wasting assets' with a predictable life under a threshold; others tax gains fully; the treatment can depend on whether the taxpayer is judged to be trading. Inheritance and wealth taxes may count wine as an asset.
Why it matters for the numbers
Two collectors in different countries selling the same case see different net proceeds. Corkonomics' returns are pre-tax and gross; the site does not model tax and does not give tax advice.