Excise & VAT

Excise and VAT are national taxes but are also imposed in international traffic. Various exceptions, formalities and regulations apply here. The reverse charge mechanism, fiscal representation and the zero rate are all areas whereby litigation with regard to VAT is quite commonplace. With respect to excise, these usually concern large amounts, because the rates are high. There are also specific exceptions for duties and VAT for imports. The formal customs rules then do not always apply.