II. Excise Duties Special refund due to the enforcement of Excise Duties.
General Details
Denomination
II. Excise Duties Special refund due to the enforcement of Excise Duties.
Procedure type
Taxation
Subject
Taxes
Purpose
Refund of fees from Special Taxes or Tax on Retail Sales of Certain Hydrocarbons due to execution of judgment.
Responsible body
State Revenue Office
General information of the procedure
Start form
job
Applicant: Citizen - Company
Place for presentation
It is not applicable because it is a return initiated ex officio.
Documentation
Judgment.
Phases of the procedure/service
Start. Receipt of the sentence
Procedure: By Management Office of II. Excise Duties
Termination. Execution of sentence by II Management Office. EE with refund of fees.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. Artículo 155. (BOE 18-diciembre-2003)
-
Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 05-septiembre-2007)