Skip to content
V1968-20 ·16 June 2020 ·consulta-vinculante Medium impact
Tax

Non-sensitive products under Tariff 2 may circulate to other Member States without a suspensive regime

The applicant inquired whether non-sensitive products under Tariff 2 of the Excise Duty on Hydrocarbons may be transported to other Member States outside of a suspensive regime and what documentation is required. The DGT ruled that such movement is not subject to specific formal requirements and that the tax status must be proven through evidence admissible under law.

In 6 key points

Lifecycle

2020-06-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact