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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 152 results.
Polyethylene films used in production protection fall under plastic packaging tax
V5423-26
Right to refund plastic packaging tax on exports outside application area
V1486-26
Plastic lab tubes exempt from plastic packaging tax
V1225-26
Plastic pipette tips and empty plastic tubes fall under non-reusable plastic packaging tax
V0086-26
Right to a refund of the plastic packaging tax for non-taxpayer purchasers shipping products outside the territory of application
V2570-25
Possibility of requesting a refund of the tax on plastic packaging for shipments outside the territory of application
V2031-25
Recovery possible for plastic packaging tax if shipment outside application territory
V1311-25
Recovery of plastic packaging tax possible if goods are shipped abroad
V1305-25
Análisis de la consideración de fabricante en el Impuesto sobre envases de plástico no reutilizables
V0990-25
The recipient of a cross-border acquisition is the plastic packaging tax payer
V0946-25
German entity liable for plastic packaging tax on intracommunity acquisition
V0929-25
Plastic packaging tax deduction possible for FCA exports
V0924-25
UNE-EN 13429:2005 certificate acceptable as admissible evidence for reusing packaging
V0927-25
Recovery possible for plastic packaging tax if raw material not used for packaging
V0637-25
Right to a refund of the tax on plastic packaging for semi-finished products not intended for packaging
V0026-25
Food supplements do not qualify for exemption from the plastic packaging tax
V2419-24
Form 592 must be submitted even if intra-Community acquisitions are exempt or the tax liability is zero
V1986-24
No self-assessment of plastic packaging tax required if taxable events of manufacture, import or acquisition do not occur
V1946-24
Tax liability for plastic packaging tax applies only to imports or intra-Community acquisitions
V1947-24
Chemically recycled plastic content must be substantiated through means of proof if ENAC certification is unavailable
V1151-24
Refunds for destroyed packaging must be managed at the original manufacturer's or importer's registered office
V0869-24
Customers receiving goods from Italian suppliers are liable for plastic packaging tax (subject to exemptions)
V0803-24
Determination of taxpayer status for the plastic packaging tax through intra-Community acquisition or importation
V0790-24
Spanish customers are liable for plastic packaging tax on intra-Community acquisitions or imports
V0755-24
Refund of plastic packaging tax may be requested if the purchaser proves exempt use
V0753-24
German supplier is the taxpayer for plastic packaging tax on intra-Community acquisitions and imports
V0751-24
Customers are taxpayers of the plastic packaging tax based on place of receipt
V0758-24
Non-reusable plastic packaging tax: manufacturer status does not apply when only unwinding plastic from rolls
V0503-24
Refund of plastic packaging tax cannot be requested if the customer bears the transport costs
V3247-23
Exemption from non-reusable plastic packaging tax depends on monthly imports or acquisitions
V3245-23
Assembling manual dispensers constitutes manufacturing and triggers plastic packaging tax
V3214-23
Reusable plastic rings for paper rolls are not subject to the tax on non-reusable plastic packaging
V3164-23
Items manufactured before the plastic packaging tax comes into force are subject to it
V3054-23
Self-assessment and registration obligations for imports and intra-Community acquisitions of non-reusable plastic packaging
V3066-23
Goods under inward processing are taxed upon release for free circulation
V3034-23
Flexitanks are subject to the special tax on non-reusable plastic packaging
V3040-23
Refund of plastic packaging tax may be requested if exempt use is proven
V3011-23
Requirement to disclose plastic packaging tax information on invoices following product sales
V3009-23
Self-adhesive plastic process and protection coils subject to plastic packaging tax
V2933-23
Plastic packaging tax exemption cannot be applied to packaging containing excipients or conditioning material
V2715-23
Food supplements do not qualify for exemption from the non-reusable plastic packaging tax
V2701-23
Mosquito repellent refills (bottle and cap) subject to plastic packaging tax
V2386-23
Dosing and spray pumps are subject to the non-reusable plastic packaging tax
V2382-23
Packaging containing active ingredients may be exempt from tax if used for medicinal manufacturing
V2380-23
Right to refund of plastic packaging tax if semi-finished material is not intended for the production of packaging
V2379-23
Plastic packaging tax exemption may apply if intended for medicinal products
V2388-23
Import and intra-Community acquisition of silicone cartridges and sealants subject to plastic packaging tax
V2293-23
Certain laboratory containers subject to non-reusable plastic packaging tax
V2273-23
Plastic air freshener container and its fastening part subject to plastic packaging tax
V2142-23
Plastic piece joining air freshener containers subject to plastic packaging tax
V2145-23
Tax administration handles settlement of non-reusable plastic packaging tax on imports
V2087-23
No liability for plastic packaging tax when no additional plastic is added during tray manufacturing
V2086-23
Recycled plastic must be verified via accredited certification or a formal declaration
V1719-23
Rodent protection for plants exempt from non-reusable plastic packaging tax
V1716-23
Packaging for medical analysis samples is exempt from the plastic packaging tax
V1717-23
Exemption from plastic packaging tax cannot be applied if containers contain excipients
V1720-23
Plastic caps for returnable bottles are not subject to the non-reusable plastic packaging tax
V1660-23
Self-assessment, registration and record-keeping obligations for the non-reusable plastic packaging tax
V1644-23
Plastic strapping or ropes on forage bales are exempt from the non-reusable plastic packaging tax
V1642-23
Plastic film rolls are semi-finished products subject to the plastic packaging tax
V1643-23
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