Taxes on consumption (excise duties) – general
The main characteristic of excise duties is that they are levied
on the utilization and consumption of certain commodities. The
country-of-destination principle applies, i.e. The duties are levied
in the country in which the commodities are actually used or
consumed. An exception to the country-of-destination principle
exists for goods purchased by private individuals for their own
use. In this case, the country-of-purchase principle applies.
Excise duties in Germany are levied on the following products:
mineral oil, coal, natural gas, gasoline and certain bio-fuels, alco-
hol, tobacco, coffee, beer and electricity.
Excise duties are levied indirectly via the selling price of the
goods, meaning that the end-user acts as the ultimate taxpayer.
The customs authorities are responsible for collecting the tax
from the party legally liable. This is the owner of the manufac-
turing operation or the fscal warehouse, or the importer in the
event of import from a non-EU country.
This procedure limits
the number of parties liable for the ax, considerably reducing the
administrative burden compared with a direct tax levy.