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A company inquired whether breweries could claim excise duty refunds by introducing products that had already been taxed for shipment to another Member State. The Directorate-General for Taxes (DGT) ruled that regulations do not permit this operation within manufacturing plants, limiting such refunds to authorised fiscal warehouses.
Cuestión planteada Posibilidad de aplicar a las fábricas de cerveza lo dispuesto en el artículo 10, apartado 1.c), de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
La normativa de impuestos especiales no permite introducir en una fábrica de cerveza productos por los que ya se hubiera devengado el impuesto con el fin de enviarlos a otro Estado miembro de la Unión Europea y solicitar la devolución. El artículo 8 del Reglamento de los Impuestos Especiales limita el procedimiento de devolución previsto en el artículo 10.1.c) de la Ley únicamente a las introducciones en un depósito fiscal. La Ley distingue entre fábrica y depósito fiscal, y el artículo 15.5 prohíbe la entrada en fábricas de productos con impuesto ya devengado, salvo excepciones específicas.
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