Excise duties are becoming increasingly important as a source of tax revenue for the state treasury. Many everyday goods (such as energy products, electricity, tobacco products, alcohol and coffee) are subject to excise duty. When dealing with goods subject to excise duty, knowledge of the tax bases, the procedures and formalities to be observed is indispensable. Here, as in customs law, errors can quickly lead to substantial additional tax claims. Errors might also result in fines or entail consequences under criminal law for businesses and their representatives.
Most types of excise duty are harmonised within the European Union and are based on a common system. However, in addition to the European regulations, taxable persons are also required to comply with a large number of individual national excise duty laws.
- support you in optimising the organization of your excise law matters by identifying options for (re)structuring and simplification of your processes. In doing so, we also keep a constant eye on the interactions under customs law.
- support you in reviewing and adapting business processes, in managing authorisations and the preparation of internal guidelines.
- prepare expert opinions on all excise duty issues (e.g. release for consumption, suspension procedures, importation of goods, tax exemptions, tax relief).
- provide advice and assistance on your external excise duty audit.
- help you in setting up a suitable organisational structure.
- represent you in appeal proceedings, in fiscal court proceedings and proceedings before the Federal Fiscal Court up to the level of the European Court of Justice.
- represent you in criminal and fine proceedings in connection with infringements of excise duty law.