Consultancy on excise duties

Due to the number of specifics, obligations and authorisations associated with the excise duties administration, entities trading or transporting the goods which are subject to excise duties must be sufficiently aware of the issue in order to be able to exercise their rights and fulfil their obligations. Sanctions and other legal consequences of breach of law or authorisation conditions are so severe, even fatal for taxpayers that consultancy in this field, provided by excise duties experts, seems to be necessary.   

Excise duty on alcoholic beverages 

Excise duty on alcoholic beverages is regulated by Act no. 530/2011 Coll. on excise duty on alcoholic beverages, as amended.  

Alcoholic beverages are spirit, wine, intermediate product and beer. The law contains common provisions for alcoholic beverages and special provisions for spirit, beer, wine and intermediate product. Taxpayers usually need assistance and representation in the following areas: to obtain an authorisation to operate a tax warehouse, to obtain a registration of an authorised consignee, registration in the register of user enterprises, registration of an authorised consignor, categorisation of alcoholic beverages for the purpose of application of excise duty rates, consultancy on excise duty exemption, assessment of tax liability, representation in tax collection proceedings, assessment of tax refund, denaturing alcohol, measuring and determining the amount of alcohol, assistance in the issue of distilleries for home fruit growers, marking the consumer package of spirit with a tax stamp, to obtain an authorisation for sale or distribution of consumer package in free circulation and, in case of a breach we also provide representation in administrative offense proceedings.  

We are pleased to help you if you need consultations, representation, analyses and opinions not only in the above-mentioned fields, but also in other areas not mentioned above, concerning the administration of excise duty on alcoholic beverages as well as the production and the placement of alcohol on the market (Act No. 467/2002 Coll.).  

Excise duty on tobacco products 

Act no. 106/2004 Coll. on excise duty on tobacco products, as amended regulates excise duty on tobacco products.  

Taxpayers usually need assistance and representation in the following fields: to obtain an authorisation to operate a tax warehouse, to obtain a registration of an authorised consignee, registration of an authorised consignor, categorisation of tobacco products for the purpose of application of excise duty rates, consultancy on excise duty exemption, assessment the incurrence of tax liability, representation in tax collection proceedings, assessment a possibility of a tax refund, assistance in the prohibition of a sale, in keeping records, marking tobacco products with a tax stamp, and in case of a breach of tax regulations we also provide a representation in the administrative offense proceedings.  

We are pleased to help you if you need consultations, representation, analyses and opinions not only in the above-mentioned fields but also in other areas not mentioned above, concerning the administration of excise duty on tobacco products.  

Excise duty on mineral oil 

Excise duty on mineral oil is regulated by Act no. 98/2004 Coll. on excise duty on mineral oil, as amended.  

Taxpayers usually need assistance and representation in the following areas: to obtain an authorisation to operate a tax warehouse, to obtain a registration of an authorised consignee, registration in the register of user enterprises, registration of an authorised consignor, status of a trader with selected mineral oil, status of fuel distributor, fuel seller, assistance in production and handling of the indicator substance, categorisation of mineral oils for the purposes of application of excise duty rates, including a preferential duty rate on mineral oil containing biogenic substance, consultancy on excise duty exemption, assessment of tax liability, representation in tax collection proceedings, assessment of the possibility of tax refund, keeping records and, in case of a breach of tax regulations we also provide representation in administrative offense proceedings.  

We are pleased to help you if you need consultations, representation, analyses and opinions not only in the above-mentioned fields, but also in other areas not mentioned above, concerning the administration of excise duty on mineral oil.  

Excise duty on electricity, coal and natural gas 

Excise duty on electricity, coal and natural gas is regulated by Act no. 609/2007 Coll. on excise duty on electricity, coal and natural gas, as amended.  

Taxpayers usually need assistance and representation in the following areas: to obtain a registration of an electricity taxpayer, registration of a coal taxpayer, registration of a natural gas taxpayer, registration of an eligible electricity consumer, registration of an eligible coal consumer, registration of an eligible natural gas consumer, consultancy on excise duty exemption, assessment of the incurrence of tax liability, representation in tax collection proceedings, assessment of the possibility of tax refund, record keeping and, in case of a breach of tax regulations we also provide representation in administrative offense proceedings.  

We are pleased to help you if you need consultations, representation, analyses and opinions not only in the above-mentioned fields, but also in other areas not mentioned above, concerning the administration of excise duty on electricity, coal and natural gas.