Excises / Taxes on energy & environmental taxes
Excise is a consumption tax applied to certain products in addition to VAT and customs duty. Hydrocarbon products, alcohols and tobacco are subject to excise duty when they are released for free consumption on the national market.
Au plan communautaAt EU level, several directives have been adopted by the Member States in order to harmonise excise rates and suspend excises on the goods concerned until they reach the final point of sale.
These regulations are often complex and involve specific formalities, but they also offer scope for optimization. At Galileo Avocats, we can offer assistance on excise in France and the EU and notably:
– advice on the regulations in force with regard to energy taxes (TIC, TICGN) and excises on alcohols and tobacco,
– assist you in the event of a customs audit or dispute,
– audit your business to ensure it complies with the regulations in force and seek all possible optimization solutions.
We can also advice and assist you with regard to environmental taxes in France, e.g. general tax on polluting activities (“TGAP”), WEEE tax…