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A company requested clarification on whether it could supply fuel to international vessels using the en-route sales procedure. The DGT ruled that this is permissible provided that exemption requirements are met and the managing office's authorisation procedure is followed.
Cuestión planteada Si estos avituallamientos pueden realizarse a través del procedimiento de ventas en ruta regulado en el artículo 27 del Reglamento de los Impuestos Especiales, aprobado por el Real Decreto 1165/1995, de 7 de julio.
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