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V3008-23 ·17 November 2023 ·consulta-vinculante Medium impact
Tax

Combined nomenclature of Regulation (EU) 2018/1602 must be applied to alcohol taxes

An association has requested clarification on which combined nomenclature should be applied to alcohol excise duties following the amendment of Law 38/1992. The Directorate-General for Taxes (DGT) has ruled that the nomenclature contained in Implementing Regulation (EU) 2018/1602 must be used, even if it has been replaced by another for customs purposes.

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2023-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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