This is a field of expertise that includes a bouquet of multi-layered taxes of various degrees of frequency and dimension. It is commonly attributed to these special transaction and excise taxes - sometimes dubbed as "marginal tax forms" - that they place a burden on commercial traffic and/or the consumption processes of such traffic. The individual German transaction taxes (GrEStG, KraftStG, VersStG, FeuerschStG, RennwLottG, etc.) and excise taxes (BierStG, BranntwMonG, EnergieStG, KaffeeStG, LuftVStG, StromStG, TabStG, etc.) are specialised subjects which, not least because of their opaqueness, place high demands on consultants both in dispute and in counselling/ planning situations, especially with regard to factual validity, rules of exemption or postponement, or the ability to rectify procedural infringements.