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A query was raised regarding whether alcoholic beverages with excise duty already incurred could be entered into a customs warehouse for shipment to another Member State under a suspensive regime, even if the entrepreneur does not request a refund. The Directorate-General for Tax (DGT) ruled that the regulations permit such entry and that the warehouse keeper is not obliged to verify whether the entrepreneur requests a refund.
Cuestión planteada Posibilidad de introducir una bebida alcohólica por la que se ha devengado el impuesto especial en un depósito fiscal para su envío en régimen suspensivo a otro Estado miembro si el empresario no solicita o no obtiene la devolución del impuesto soportado en el ámbito territorial interno.
La entrada en depósitos fiscales de productos con impuesto especial ya devengado está permitida cuando se introducen con el fin de ser enviados a otro Estado miembro de la Unión Europea (art. 10.1.c LIE). El procedimiento reglamentario no exige que el depositario autorizado verifique que el empresario introductor solicite la devolución del impuesto. La responsabilidad del depositario se agota con el cumplimiento de los requisitos de registro, contabilidad y entrega de datos al empresario para que este gestione su devolución.
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