Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Excise Taxes. Authorisation. Denaturing at destination of alcohol received in cases of intra-Community circulation.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 182010
Description: Prior acknowledgement by the Customs and Excise Duties Department of the right to a refund of previously paid hydrocarbons tax quotas for the consumption of products subject to the tax to which the rates established in the first tariff apply; in uses other than fuel and for the use of products subject to the tax in pilot projects for the technological development of less contaminating products.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

Application for approving denaturing of pure alcohol received from the EU at destination

Deadline for resolution

6 Month(s)

Administrative silence interested party

Negative

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optional, at the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. The appeal should be filed with the administrative office issuing the decision in question.

Basic Regulations