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NI 12/2024, of May 14, of the Department of Customs and Excise on the documents that, for the purposes of excise taxes, can be used to justify the tax regime applicable to heavy oils, lubricating oils, and other oils intended for a defined treatment classified in the Combined Nomenclature code 2707. (425 KB - pdf )
Informative Note that replaces NI 10/2024, in order to specify its content in response to the observations received