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V0588-21 ·12 March 2021 ·consulta-vinculante Medium impact
Tax

Procedures for acquiring wine in France depend on whether acting as a registered recipient or outside a suspension regime

A taxpayer has requested clarification on the procedure for purchasing wines from suppliers in France. The DGT explains that the process varies depending on whether the movement is under a suspension regime or outside of it, and according to the status of the acquirer.

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2021-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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