Excise Duties

Comprehensive tax obligations for businesses

Excise taxes are not yet completely harmonised in the EU. Country-specific circumstances therefore have to be taken into account in all cross-border transactions.

At the same time, special rules apply regarding the VAT applicable to deliveries of goods and other services within the EU and with third countries. Moreover, certain goods (mineral oil, natural gas, electricity, tobacco, coffee, brandy and sparkling wine) are subject to excise duty in the commercial movement of goods.

Our lawyers advise and represent clients


in reviewing notices from authorities, in remission and repayment proceedings and in legal remedy proceedings before authorities and fiscal courts


in tax-optimised structuring of cross-border transactions (in particular in chain and triangular transactions, paying special attention to the interface between customs duties and VAT)


in dealing with the authorities and complying with formal requirements, specifically with respect to notification obligations, self-assessed tax returns, and requests for correction


on questions regarding the transportation of taxable goods, in particular with regard to the possibility of duty suspension


on matters regarding the bio fuel quota in fuels (Quotenhandel)


Tax privileges in excise duty law

In addition to extensive tax obligations, excise duty laws also provide for a number of possibilities of exemption, refund and reduction. Privileges become relevant in particular if goods cannot only be used for the purpose of being enjoyed or consumed. Our lawyers provide comprehensive advice on all aspects of excise duties – always with a view to the exemption and relief elements in the various regulations.

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