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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 77 results.
Plastic pipette tips and empty plastic tubes fall under non-reusable plastic packaging tax
V0086-26
Possibility of requesting a refund of the tax on plastic packaging for shipments outside the territory of application
V2031-25
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
Plastic packaging tax deduction possible for FCA exports
V0924-25
UNE-EN 13429:2005 certificate acceptable as admissible evidence for reusing packaging
V0927-25
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
Refund of plastic packaging tax may be requested if the purchaser proves exempt use
V0753-24
Spanish customers are liable for plastic packaging tax on intra-Community acquisitions or imports
V0755-24
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
Self-assessment and registration obligations for imports and intra-Community acquisitions of non-reusable plastic packaging
V3066-23
Items manufactured before the plastic packaging tax comes into force are subject to it
V3054-23
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
Requirement to disclose plastic packaging tax information on invoices following product sales
V3009-23
Food supplements do not qualify for exemption from the non-reusable plastic packaging tax
V2701-23
Right to refund of plastic packaging tax if semi-finished material is not intended for the production of packaging
V2379-23
Packaging containing active ingredients may be exempt from tax if used for medicinal manufacturing
V2380-23
Dosing and spray pumps are subject to the non-reusable plastic packaging tax
V2382-23
Certain laboratory containers subject to non-reusable plastic packaging tax
V2273-23
Rodent protection for plants exempt from non-reusable plastic packaging tax
V1716-23
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
Reusable synthetic caps are taxable if they serve to seal non-reusable plastic packaging
V1608-23
Manufacturers must state tax and non-recycled plastic on invoices; others only upon request
V1555-23
Self-assessment for plastic packaging tax must be filed even if acquisitions are exempt
V1494-23
Activity of a company purchasing plastic coils in Spain is not subject to the plastic packaging tax
V1209-23
Exemption from non-reusable plastic packaging tax requires infant formula to be for hospital use
V1200-23
Aerosol valves and actuators subject to non-reusable plastic packaging tax
V1218-23
The tax on non-reusable plastic packaging accrues at the time of collection of advance payments
V1086-23
Liquid polymer is a semi-finished product subject to the non-reusable plastic packaging tax
V1088-23
The intra-Community acquisition of goods in Big Bags is subject to the tax on non-reusable plastic packaging if they are not reusable
V1067-23
Integrated plastic mechanism in packaging falls within the scope of the non-reusable plastic packaging tax
V1050-23
Permanent establishment liable for intracommunity purchases
V1041-23
Packaging for medical devices may be exempt from the tax on non-reusable plastic packaging
V0995-23
The exemption from the tax on non-reusable plastic packaging requires that the contained products be medical devices
V0993-23
Exemption from plastic packaging tax may apply if packaging contains active ingredients for medicine manufacturing
V0996-23
V0942-23
Cling film and freezer bags subject to non-reusable plastic packaging tax
V0962-23
Invoices must state the amount of packaging tax paid if requested by the purchaser
V0969-23
Total plastic must be declared as the taxable base if recycled content is not certified
V0975-23
Reduction of tax liabilities for intra-Community acquisitions must be applied in the settlement period in which the events occur
V0950-23
Tax refunds for shrinkage may be claimed if not used for packaging, but not for returned products
V0947-23
Stickers and adhesive substances may be exempt from the non-reusable plastic packaging tax
V0956-23
Plastic lollipop sticks and rods subject to non-reusable plastic packaging tax
V0974-23
Not considered a manufacturer or taxpayer if products are made exclusively from taxable goods
V0948-23
Plastic IBC or GRG containers are subject to tax if they are not reusable
V0967-23
Plastic reels used for adhesive paper are subject to the plastic packaging tax
V0952-23
Right to deduct or claim refund of plastic packaging tax depends on who organises the transport of goods
V0876-23
Plastic sealants in metal closures are taxable if used for non-reusable plastic packaging
V0805-23
Capsules and screw caps containing plastic are subject to the non-reusable plastic packaging tax
V0659-23
Intra-Community acquisition of products with plastic packaging may make the purchaser a taxpayer
V0665-23
Tax and non-recycled plastic weight must be reported on invoices or certificates upon client request
V0666-23
A non-taxpayer client may request a tax refund for exported plastic packaging
V0662-23
Representatives of non-established taxpayers bear no special liability for plastic packaging tax
V0681-23
Manufacturing of plastic mesh for mussel farming is subject to the non-reusable plastic packaging tax
V0669-23
Color concentrate is not included in the material scope of the tax on non-reusable plastic packaging
V0667-23
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