Sales and excise taxes are not fully harmonized within the EU. As a result, national regulations must be observed in cross-border transactions. At the same time, sales taxes on goods deliveries and other services within the EU and with third countries are subject to special national regulations.

In addition, certain goods in merchandise traffic (mineral oil, natural gas, electricity, tobacco, coffee, spirits and sparkling wine) are subject to excise taxes. Among excise taxes, the energy tax, in particular, has continued to gain importance in recent years. The respective excise tax laws provide for comprehensive tax duties, but also manifold tax-exemption, reimbursement and reduction options.

We advise and represent clients in
• The examination of notifications as well as in rule-making and reimbursement processes and in appeal proceedings before public officials and financial courts;
• The tax-optimized structuring of cross-border transactions (in particular in third-party business transactions and triangular transactions under special consideration of the interfaces between customs and sales tax);
• Dealings with officials and the fulfillment of formalities, in particular notification requirements as well as in tax registrations and applications for rectification;
• Issues related to the transport of taxable goods, in particular regarding duty suspension options;
• Quota trade with biofuels