Mazars Tax Alert - Excise and environmental taxes 11/2022
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Mazars Tax Alert - Excise and environmental taxes
Excise and environmental taxes (often also referred to as energy taxes) affect a large range of businesspeople. Both these taxes affect a wide range of commodities, which include various types of mineral oils (not only fuels, but also various technical oils such as lubricating, hydraulic and other oils), alcohol including denatured alcohol and alcohol in products, beer, wine and intermediate products, coal and other solid fuels, electricity, natural gas and other gases.
The obligations arising from the legislation are not only applicable to manufacturers or processors, but also to those companies that use these commodities as raw material (e.g., alcohol for the production of medicines) or as an auxiliary substance (e.g., alcohol as a cleaner).
The high tax obligations, sanctions, many related legal obligations and the supervision of the customs administration in the position of a tax administrator are reasons why these taxes deserve special attention. At the same time, however, given the scale of the problems and specifics of the individual commodities that are affected by these taxes, it is often difficult for companies to ensure that these taxes are administered internally, on their own, and many obligations are often neglected.
Our experts, who have been involved in the issue of excise and environmental taxes for many years, will be happy to offer you their knowledge and experience, especially (and not only) in connection with the following situations.
- Assistance with obtaining authorisation – this may be the establishment of a tax warehouse, authorisation of an authorized consignee, authorisation to sell electricity without tax or other authorisation required by the relevant legislation;
- Assistance with registration, preparation of tax returns, the related administration and management of legal records;
- Impact assessment of the business model from the point of view of excise and environmental taxes;
- Recommendation of optimal adjustment of the business model from the point of view of excise and environmental taxes;
- Control of compliance with legal obligations regarding excise and environmental taxes;
- Negotiations with customs authorities, including assistance in obtaining comments on the disputed issues.
If you have any questions about this issue, please do not hesitate to contact us. We will be happy to discuss the individual situation with you.
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