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A company holding hydrocarbon tax warehouses seeks clarification on the consequences of shipping products to an occasional registered consignee in Portugal if their authorisation expires or is revoked before receipt. The DGT rules that this constitutes an irregularity and the shipper shall be held liable for the tax payment.
Cuestión planteada Consecuencias tributarias para la consultante, como expedidor de productos en régimen suspensivo si, una vez obtenido de la AEAT el Código Administrativo de Referencia a través del sistema EMCS y, amparada la circulación con un documento administrativo electrónico, en el momento de la recepción de los productos en Portugal la autorización al destinatario registrado ocasional hubiese sido revocada o hubiese caducado y no pudiese cumplimentar la recepción a través del sistema EMCS.
Se considera producida una irregularidad cuando los productos no son recibidos por el destinatario debidamente autorizado en el territorio de la Unión. En estos casos, el depositario autorizado que expidió los productos en régimen suspensivo estará obligado al pago de la deuda tributaria. El expedidor podrá evitar el pago si, en un plazo de cuatro meses desde el inicio de la circulación, aporta prueba de que los productos han sido entregados al destinatario.
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