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A wine company has requested a ruling on whether self-adhesive labels for boxes and pallet wrap are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has determined that self-adhesive labels are not subject to the tax if intended for non-reusable packaging, whereas pallet wrap is considered a semi-finished product subject to the tax.
The tax team reviews your specific situation.
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