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The inquiry concerns the taxability of gas losses resulting from measurement errors and the treatment of reclaimed or recycled gases. The DGT clarifies that demonstrable losses caused by instrument inaccuracies are not subject to tax, whereas the importation of recycled gases is taxable.
This ruling provides legal certainty regarding the tax treatment of measurement discrepancies and clarifies the distinction between reclaimed and recycled gases for tax purposes.
The tax team reviews your specific situation.
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