Excise duty law

About the work This practical textbook contains a comprehensive presentation of the entire excise law. In a general part, the basics applicable to all excise taxes are presented: - Tax area and tax objects - tax rates - taxation procedure - taxation characteristics - assessment, due date, collection In the special part follow the individual excise taxes with their respective characteristics: - Alcohol tax - Beer tax - Coffee tax - Energy taxes (mineral oil, natural gas, coal) - Sparkling wine tax (and intermediate products) - Electricity tax - Tobacco tax Advantages at a glance - Comprehensive practical textbook - Systematics of excise tax law - All excise taxes with their special features For the new edition The numerous legislative changes, most recently by the Second Act Amending the Energy Tax Act and the Electricity Tax Act, required a basic.