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A company has requested clarification on whether the sale of fluorinated gases intended for first-time incorporation into new equipment is subject to or exempt from tax. The DGT has ruled that such delivery is exempt, provided that the newness of the equipment can be verified.
This ruling provides legal certainty for businesses involved in the supply chain of fluorinated gases, confirming tax exemptions for specific industrial applications involving new equipment.
The tax team reviews your specific situation.
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