II. Excise Duties Authorisation. Denaturing at destination of alcohol received in cases of intra-community movement

Denomination

II. Excise Duties Authorisation. Denaturing at destination of alcohol received in cases of intra-community movement

Procedure type

Taxation

Subject

Taxes

Purpose

Prior acknowledgement by the Customs and Excise Duties Department of the right to a refund of previously paid hydrocarbons tax quotas for the consumption of products subject to the tax to which the rates established in the first tariff apply; in uses other than fuel and for the use of products subject to the tax in pilot projects for the technological development of less contaminating products.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Application for approval of denaturation at destination of clean alcohol received from EU

Phases of the procedure/service

Introduction: Application, accompanied by a production process report.

End: Resolution by Excise Duties Management Office Excise Duties competent.

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