https://blogs.pwc.de/de/german-tax-and-legal-news/article/229494/energy-tax-on-unlisted-products-by-reference-to-nearest-substitute-by-use-or-properties/
Energy tax on unlisted products by reference to nearest substitute by use or properties / Tax &...
Nov 14, 2022 - Energy excise duty on substitute products follows primarily the intended use. If however, there is doubt as to whether the comparative product could be used...
energy taxunlisted productsreferencenearestsubstitute