Wenn Sie Umgang mit Alkopops haben, die nicht versteuert sind, benötigen Sie in vielen Fällen eine Erlaubnis. Dies ist der Fall beim Herstellen, Bearbeiten, Verarbeiten, Lagern, Empfangen oder Versenden der Alkopops.

Zu bestimmten gewerblichen Zwecken können Alkopops steuerfrei verwendet werden. Dafür benötigen Sie eine Erlaubnis.

If you want to transport untaxed alcohol products, you need a special permit and registration to participate in the computerised transport and control system.

If you produce or import alcohol or goods containing alcohol, you must pay alcohol tax under certain conditions.

If you produce alcohol in so-called severance distilleries, you must pay alcohol tax.

If you wish to use denaturants other than those generally authorised for the denaturing of alcohol products, you must obtain approval.

If alcohol products are proven to have been taxed, you may be eligible for a refund, remission, or allowance of alcohol tax under certain circumstances.

Possible refund of VAT for the export of goods to the territory of a third country used there for humanitarian, charitable or educational purposes.

Enforcement against you may be temporarily suspended or limited if there are grounds for equity. Inequity exists if enforcement would cause you an unreasonable disadvantage that can be avoided by waiting a short time.

If you handle energy products that still have to be taxed, you need a permit. Handling means, among other things, the production, storage, use, distribution or receipt of the energy products.