(redirected from Excise Duties)
Also found in: Dictionary, Thesaurus, Medical, Financial, Encyclopedia, Wikipedia.
Related to Excise Duties: excise tax, Corporate tax, sales tax, Value added tax


A tax imposed on the performance of an act, the engaging in an occupation, or the enjoyment of a privilege. A tax on the manufacture, sale, or use of goods or on the carrying on of an occupation or activity, or a tax on the transfer of property. In current usage the term has been extended to include various license fees and practically every internal revenue tax except the Income Tax (e.g., federal alcohol and tobacco excise taxes).

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


n. a tax upon manufacture, sale, or for a business license or charter, as distinguished from a tax on real property, income or estates. Sometimes it is redundantly called an excise tax. (See: tax)

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.


originally taxes charged on the retail sale within the UK of commodities such as beer, wines and spirits. Nowadays, however, licences (e.g. permitting the use of a gun or dealing in game) are classified as excise. One of the most commonly prosecuted excise offences is contravention of the legislation which requires motorists to display a vehicle excise licence, known colloquially as a tax disc.
Collins Dictionary of Law © W.J. Stewart, 2006
References in periodicals archive ?
Wheelsunplugged gives you a primer on the excise duties on various passenger cars in India:
--The Commission proposes to amend the two Directives on which the Community system for taxing mineral oils has been based since 1992, namely: Directive 92/81/EEC on the harmonisation of the structures of excise duties on mineral oils, and Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils.
The statement comes a day after Interior Minister Tsvetan Tsvetanov hinted that a decrease in excise duties for Bulgaria-made cigarettes may be on the agenda of the cabinet this year.
Commenting on the Court ruling, the European Commission pointed out that Poland had recently modified its legislation on excise duties. That said, however, five other member states are in the Commission's sights for similar practices.
For internal political reasons, Prague refuses to accept that only beer (and other intermediate alcohol products) be affected by an increase in excise duties and that wine be exempted from the rule.
It therefore proposes an extension of transition periods for all member states up to 1 January 2010 (if the increase in minimum excise duties is under 20%, and up to 1 January 2011 if the increase amounts to 20% or more).
The European Commission will provide free online access to all businesses to excise registration numbers which are attributed to operators allowed to produce, store, transport and/or receive excise products under suspension of duties (this scheme applies to cases where excise duties are finally paid to the member state where the goods are marketed).
Excise duties are taxes on consumption which affect alcoholic beverages, manufactured tobacco and mineral oils.
As of January 1, Germany has allowed a total exemption from excise duties on pure and blended biofuels, lasting until December 31, 2009.
On the adoption of this Directive, France was authorised to maintain a exemption regime in Corsica applying an excise duty rate lower than national excise duties. This specific regime expired on December 31, 1997.
On May 3, 2002 at the request of Italy and France, and under thereat of Commission action against illegal state aid (similar action was proposed for the Netherlands), the Council declared the measures to refund excise duties to road transport operators compatible with the Common Market.