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A business association has enquired whether the Greenhouse Gas Tax applies to the import of gases or waste containing them. The Directorate General of Taxes (DGT) has ruled that imports are subject to the tax even if the gases are contained within products or equipment that constitute waste, unless they are intended for destruction.
This ruling clarifies the tax liability for importers of waste materials containing fluorinated gases, establishing that the tax applies unless the specific purpose is destruction.
The tax team reviews your specific situation.
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