Energy tax legislation includes refund regulations. There is a refund regulation for energy tax on mineral oils and a special refund regulation for churches and charities as well as cultural, scientific and public-welfare institutions. In actual practice there is a lack of clarity about the interpretation and scope of these refund regulations. The tax department interprets these regulations narrowly - often wrongly!

Deloitte advises you on the diverse refund regulations concerning energy tax. We also assist you in complaint and appeal procedures regarding energy tax refund regulations.