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A spirits trader has requested a ruling regarding the taxability and exemption of goods acquired from other Member States. The DGT has determined that while these transactions are subject to tax, they may be exempt if the goods are linked to a warehousing regime other than the customs warehousing regime.
This ruling clarifies the VAT treatment for intra-Community acquisitions of spirits held under excise duty suspension, specifically distinguishing between different types of warehousing regimes.
The tax team reviews your specific situation.
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