Representation in the field of excise duties

Representation in registrations and authorisations

The area of excise duties is very specific. Legislation in relation to excise duties contains regulations on tax regimes and various "privileged" tax subjects not only with their rights but also with their obligations. The type of registration or authorisation required by the taxpayer also depends on the type of excise duty and the activity carried out by the taxpayer. We offer consultations and representation in all proceedings concerning the registration or authorisation allowed by laws on excise duties. Here are some examples of registrations or authorisation you may need when trading, storing or transporting goods which are subjects to excise duties: 

• authorisation to operate a tax warehouse,  
• authorisation to operate a warehouse for the production of food supplements,  
• registration of an authorised consignee,  
• authorisation to dispatch alcoholic beverage under a duty suspension arrangement (registered consignor),  
• authorisation of a distillery,  
• authorisation of the home fruit growers,  
• authorisation to sell SBL in free circulation,  
• authorisation to distribute SBL in free circulation,  
• wine and intermediate product producing enterprise,  
• wine and intermediate product warehouse,  
• small independent brewery,  
• beer-making enterprise,  
• beer warehouse,  
• enterprise for the production of tobacco products,  
• tobacco products warehouse, 
• importer of mineral oil,  
• producer of the identification substance,  
• enterprise for the production of mineral oil,  
• producer of the biogenic substance,  
• mineral oil warehouse,  
• authorisation to trade with selected mineral oil,  
• authorisation to distribute mineral oil,  
• authorization to sell mineral oil, 
• electricity taxpayer registration, 
• coal taxpayer registration, 
• natural gas taxpayer registration, 
• eligible electricity consumer registration,  
• eligible coal consumer registration,  
• eligible natural gas consumer registration.

Representation in tax audits

In cooperation with the law firm Prosman a Pavlovič advokátska kancelária, s.r.o. we provide representation of clients in all stages and types of proceedings, especially in tax proceedings, in tax offense proceedings or in case of other interference with the rights and legally protected interests of clients in public proceedings before the tax offices, the Financial Directorate of the Slovak Republic and before the courts. We provide representation of the clients in local investigations, oral hearings regarding excise duties and VAT, and tax audits from its beginning, ensuring professionalism, continuity and consistency of the tax subject's defense and arguments at all stages of proceedings, including the stage before a court.