Heating oil/diesel mixing
If handled incorrectly, additional taxation of 485.70 euros/1,000 l is threatened.
If handled correctly: relief at heating-oil level. Difference: over 400 euros per 1,000 litres
Reclaim energy tax.
With the law firm that helped shape the law.
A customer defaulting on payment? Mixing motor and heating fuels: the difference is in the details. Under energy tax law, such situations can become expensive – or you can get your money back.
Since 1995, we have been one of the few law firms in Germany specializing in energy tax relief. Many of the relevant court decisions in this field can be traced back to us. We put this expertise to work for you.
Since 1995, we have been one of the few law firms in Germany specializing in energy tax relief. Many of the relevant court decisions in this field can be traced back to us. We put this expertise to work for you.
Energy tax law: complex, but full of opportunities
Energy tax law is one of the most complex areas of tax law. High tax rates, international interdependencies and numerous special regulations make it opaque for laypeople. At the same time, it offers substantial relief opportunities – if you know them and use them correctly.
For energy trading, these reliefs are often existential. In cases of payment defaults, product commingling or other special situations, the right approach determines whether you are left with a major tax loss or get your money back. The difference can quickly be in the five- or six-figure range.
Since 1995, we have specialized in precisely this field. We know the entire case law of the fiscal courts and the Federal Fiscal Court in detail. We have won many of the relevant judgments ourselves. This knowledge and our standardized processes ensure that you receive the relief you are entitled to.
Specialisation since 1995
As one of the few law firms in Germany, we have specialised in energy tax law for almost 30 years. This expertise is our day-to-day business.
Helped shape case law
Many of the key court decisions in energy tax law go back to proceedings we handled. We don’t just know the law—we helped shape it.
Standardised processes
Errors in the procedure can cost you the tax relief. Our proven processes ensure that all requirements are met.
Payment default?
Get your energy tax back.
The most relevant issue for fuel traders is energy tax relief in the event of payment default. If a customer doesn’t pay, you’re not only left with the outstanding invoice—you’ve also already paid the energy tax. The legislator has created a relief option for this case. But only those who meet the requirements precisely and complete the procedure without errors will get their money back.
ContactWe have been dealing with this topic since the firm was founded in 1995. We know the entire body of case law in detail, have published on the subject and held seminars. Our standardised processes are designed to avoid errors and to implement the relief reliably.
Mixing, contamination, special cases: the difference lies in the details.
A classic example: heating oil is accidentally mixed with diesel fuel. Without the right approach, you risk an additional tax assessment of 485.70 euros per 1,000 litres—effectively a punitive taxation where the entire product has to be taxed again as diesel. If, on the other hand, you act correctly, you can not only avoid this consequence but also have the mixture relieved as if it were heating oil. The difference: 409.35 euros per 1,000 litres.
ContactThere are also strategies for other types of mixing and contamination to avoid the tax damage or at least minimise it. The key is to initiate the right steps early on.
Our consulting approach
Consulting approach using the example of relief in the event of receivables default
Review of the GTC and agreement of retention of title
Review of receivables management taking into account the requirements of the Federal Fiscal Court
If necessary, notifications to the trade credit insurance
Assertion of retention of title in line with case law
Judicial enforcement in compliance with the requirements through to execution
If necessary, insolvency proceedings with filing of claims, supplier pool, etc.
Enforcement of the determination for the insolvency table
If necessary, initiation of the settlement process with the trade credit insurance
Submission of the application for energy tax relief, including any enforcement
What our clients say
Energy traders from all over Germany trust our expertise in energy tax law—and get their money back.
Bernd Hammelehle
RVM Versicherungsmakler GmbH
As early as 2004, together with Mr Schäfer, we developed a cooperation model with trade credit insurers for implementing energy tax relief, which continues to be successfully established in the market today. Thanks to the firm’s extensive expertise, losses for the insurers can be reduced and premium payments for mineral oil traders as policyholders can be optimised.
Bernd Wahr
Fritz Wahr Energie GmbH & Co, KG
While chaos reigned in New York on 09/11/2001, I met Mr. Schäfer in person for the first time at the Freiburg Fiscal Court. Since then, Schäfer-Rechtsanwälte has continuously – and above all successfully – represented us in energy tax defaults.
Henrik Schäfer
SWE Südwestenergie GmbH
We know our energy tax matters are in good hands with the firm. Whether it is relief in the event of non-payment, mixing of motor and heating fuels, or other energy tax law issues. We have used the cooperation modules with the firm for two trade credit insurance policies. Nor do they shy away from court proceedings. Most recently, a high five-figure amount was obtained from the Hauptzollamt via an action for failure to act before the Fiscal Court.
Arne Ebenroth
team Energie GmbH & Co. KG
Receivables management, energy tax relief and handling trade credit insurance. These are outstanding, perfectly coordinated services provided by Schäfer Rechtsanwälte. They result in acceptable premiums for us within the framework of trade credit insurance.
Bernd Wahr
Fritz Wahr Energie GmbH & Co, KG
On 9 November 2001, I met Mr. Schäfer at the Freiburg Fiscal Court in a case concerning energy tax relief, while chaos reigned in New York. Since then, we have handled energy tax matters exclusively through Schäfer Rechtsanwälte.
Claim back energy tax?
Talk to us.
Whether bad debt, commingling or another special case – energy tax law often holds more relief potential than you think. In a brief call, we’ll clarify your situation and show you what options you have.
Schedule your consultation nowPhone
+ 48 879-325-459
+ 48 879-325-459
E-mail
contact@demo.com
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