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An entity authorised as a tax warehouse with an HT code has requested clarification on whether it qualifies as a wholesale or retail distributor, and whether it may sell to other distributors or retailers. The Directorate-General for Taxes (DGT) responded that it does not have the authority to classify activities under sector-specific hydrocarbon regulations.
This ruling clarifies that the tax administration's role is limited to tax matters and does not extend to the regulatory classification of commercial activities within the hydrocarbon sector, which falls under the remit of other authorities.
The tax team reviews your specific situation.
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