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 for requesting exemption from the obligation to issue an accompanying document for the circulation of products through fixed pipelines.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Request for authorization to be exempt from the obligation to issue an accompanying document for the circulation of products through fixed pipelines.
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. 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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
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)