II. Excise Duties Authorisation. Partial denaturing of alcohol with a general denaturant in the destination establishment

Denomination

II. Excise Duties Authorisation. Partial denaturing of alcohol with a general denaturant in the destination establishment

Procedure type

Taxation

Subject

Customs

Purpose

Special Taxes. It makes it possible to receive clean alcohol from a factory or bonded warehouse and denature it at the destination establishment with a general denaturant.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Application for approving a general denaturant.

Phases of the procedure/service

Start: application submission.

Procedure: by Customs Department and II. Excise Duties

End: Resolution by Customs Department and II. EE

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing