Commodity subject to tax is determined by its classifcation
The commodity subject to tax is determined by its classification
in the Common Customs Tariff.
One point worthy of mention is the interplay of the energy tax
with the electricity tax: If an entity qualifes as a manufacturing
commercial enterprise in terms of the Electricity Tax Act, it can
also claim a reduction in the rate of the energy tax for certain
kinds of energy products (in particular heating oil and natural
gas).
EU Forecast
euf:ba.18g:111/nws-01