II. Excise Duties Authorisation. Exemption from issuing accompanying documents for the movement of products through permanent pipelines
General Details
Denomination
II. Excise Duties Authorisation. Exemption from issuing accompanying documents for the movement of products through permanent pipelines
Procedure type
Taxation
Subject
Taxes
Purpose
Procedure to request exemption from the obligation to issue an accompanying document in the circulation of products through fixed pipes.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Request for authorization to waive the obligation to issue an accompanying document for the circulation of product through fixed pipes.
Phases of the procedure/service
Start: application submission.
Procedure: by Customs Department and II. Excise Duties
End: Resolution by Customs Department and II. Excise Duties
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 22.4. (BOE 28-julio-1995)