We have vast experience in the area of tax advising and representing Clients before tax offices, customs offices, tax control offices and tax chambers, customs chambers, provincial administrative courts and the Supreme Administrative Court. 4) Excise duty

• Tax obligation and taxable base
• Excise duty taxpayers
• Tax return form. Excise duty payment timeframe
• Procedure in case of imports of excise duty goods
• Exemptions
• Organization of trade in harmonized excise duty goods (procedure of suspending excise duty collection, tax warehouses, registered traders, permit to purchase excise duty goods, non-registered traders – one-off permit to purchase excise duty goods)
• Detailed issues i.a. relating to the taxable base and excise duty rates for:
• motor fuels, heating oils and gas
• Alcoholic beverages (beer, wine, fermented beverages, intermediate products and ethyl alcohol)
• Tobacco products (cigarettes, cigars and mini cigars, smoking tobacco)
• Non-harmonized excise-duty goods (simplified tax return form, intra-community supply of non-harmonized excise duty products)
• Excise duty on vehicles
• Excise duty marks