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General information

Get information on the Intervention of Manufacturing Excise Duties Regime

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Control actions that may be carried out in relation to establishments operating in the field of Special Taxes

Control actions, in the field of Special Manufacturing Taxes, can be carried out:

  1. By means of tax verification and investigation actions, under inspection, in accordance with the provisions of Law 58/2003 on General Taxation and its implementing regulations.
  2. By means of specific control of the Intervention of Special Manufacturing Taxes, which affects the establishments, activities and premises foreseen in article 46 of Special Taxes Regulations.