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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 69 results.
Sufficiency of proof for plastic packaging reuse left to administrative assessment
V1438-26
Sufficiency of recycling certificates as proof for tax refund left to Administration's discretion
V1437-26
No tax due on plastic spools if no manufacturing, import or intracommunity acquisition takes place
V1218-26
Conversion of construction waste into recycled aggregates classified under IAE section 231.3
V0850-26
Recycled plastic certificates accepted if kilogram amounts can be calculated
V2326-25
Certified recycled plastic not part of taxable base for plastic packaging tax
V0931-25
Manufacturing of plastic bags subject to tax unless reusability is proven
V2533-24
Plastic recycling process losses may be exempt from waste landfill tax
V2414-24
Tax liability for plastic packaging tax applies only to imports or intra-Community acquisitions
V1947-24
Weight of non-recycled plastic in packaging may be proven by any legally valid means
V1935-24
Total weight of packaging must be included in the tax base if no recycled plastic certificate is available
V1272-24
Plastic preforms and dyes (if non-recycled plastic) subject to special tax
V1278-24
Chemically recycled plastic content must be substantiated through means of proof if ENAC certification is unavailable
V1151-24
Separate charging of packaging tax cannot be avoided via self-invoicing
V0878-24
Industrial plastic bags subject to non-reusable packaging tax even if used as bin liners
V0642-24
Non-reusable plastic packaging tax: manufacturer status does not apply when only unwinding plastic from rolls
V0503-24
Process reject from landfill is tax-exempt if three conditions are met
V0316-24
Special tax on non-reusable plastic packaging must be included in the VAT taxable amount
V0310-24
Exemption from non-reusable plastic packaging tax depends on monthly imports or acquisitions
V3245-23
Plastic bags, sacks and films are subject to the special tax on non-reusable plastic packaging
V3225-23
Reusable packaging is excluded from the scope of the special tax on non-reusable plastic packaging
V3168-23
Recycled plastic content may be verified via self-declaration for the first 12 months
V3093-23
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
Recycled plastic is excluded from the tax base if certified under current regulations
V3042-23
'Multifragrance' product subject to special tax on non-reusable plastic packaging
V3039-23
Requirement to disclose plastic packaging tax information on invoices following product sales
V3009-23
Obligation to disclose plastic tax and weight in non-reusable packaging upon purchase
V3007-23
The import or acquisition of plastic packaging for medical devices may be exempt from tax
V3002-23
Metal aerosol containers and valves subject to non-reusable plastic packaging tax
V2403-23
Failure to prove recycled plastic content will result in taxation on total packaging weight as non-recycled plastic
V2383-23
Shoe polish with sponge and cap subject to special tax on plastic packaging
V2144-23
Non-reusable plastic ant traps subject to special tax on plastic packaging
V2143-23
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
Recycled plastic must be verified via accredited certification or a formal declaration
V1719-23
Plastic sealants fall under non-reusable plastic packaging tax
V1640-23
Plastic guarantee seals fall under special packaging tax
V1639-23
Self-assessment, registration and record-keeping obligations for the non-reusable plastic packaging tax
V1644-23
Manufacturers must state tax and non-recycled plastic on invoices; others only upon request
V1555-23
Proof of recycled plastic content required via certification or responsible declaration to reduce tax base
V1215-23
Plastic coils are semi-finished products subject to tax, but the purchasing company is not a taxable person
V1204-23
Plastic trays for compressed soil are subject to the special tax on plastic packaging
V1217-23
Plastic packaging for plant protection products, fertilisers and domestic biocides subject to tax
V1214-23
The composition or thickness of a bag does not automatically make it reusable for the plastic tax
V1008-23
The liability for the tax on plastic packaging depends on whether its reusable nature is proven
V1013-23
Packaging for medical devices may be exempt from the tax on non-reusable plastic packaging
V0995-23
Total plastic must be declared as the taxable base if recycled content is not certified
V0975-23
Taxpayers must prove they do not exceed 5 kg of plastic per month to apply for exemption
V0954-23
Plastic and semi-finished packaging products subject to special plastic packaging tax
V0966-23
Invoices must state the amount of packaging tax paid if requested by the purchaser
V0969-23
Information obligations for plastic packaging tax must be met even if costs are not passed on
V0973-23
Regeneration of fluorinated gases is not subject to tax, and the warehouse keeper is the taxpayer in cases of deferred accrual
V0945-23
Recycled plastic certificates must state quantity in kilograms, not just percentage
V0676-23
Recycled plastic in packaging must be proven via certification or responsible declaration to avoid taxation
V0664-23
Tax and non-recycled plastic weight must be reported on invoices or certificates upon client request
V0666-23
Adhesive and sealant cartridges are subject to the special tax on non-reusable plastic packaging
V0543-23
Buyer is liable if shredded plastic is in Combined Nomenclature
V0495-23
Suppliers must disclose plastic tax and non-recycled content upon customer request
V0427-23
Total plastic must be declared as the tax base if recycled content is not proven
V0316-23
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