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A hydrocarbon distribution company inquired whether it could use the route sales procedure for deliveries where the recipient and the exact quantity are known in advance. The DGT ruled that this procedure is not applicable and that general traffic regulations must be followed.
Cuestión planteada ¿Puede utilizarse el procedimiento de ventas en ruta establecido en el artículo 27 del Reglamento de los Impuestos Especiales para este tipo de entregas?
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