The excise duty regulations provide for various tax exemptions
and tax concessions. They apply for the most part where prod-
ucts subject to excise duties are passed on to a certain group
of purchasers or where goods are processed into particular
products or are used for particular purposes.
In addition to or
alongside the individual tax concessions, the individual excise
tax laws also cover other situations where excise duties may be
abated or reimbursed. This includes, for example, concessions
available to manufacturing commercial enterprises (Unterneh-
men des produzierenden Gewerbes) in the area of energy tax on
heating oil, natural gas and electricity.