II. Excise Duties Authorisation. Destruction and denaturing of tobacco products

Denomination

II. Excise Duties Authorisation. Destruction and denaturing of tobacco products

Procedure type

Taxation

Subject

Taxes

Purpose

Special Taxes. Application of exemption from tax on tobacco products, products destined for scientific analysis or related to product quality from factories or bonded warehouses, in addition to denaturing and exemption from tax due to destruction.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Application for authorisation to carry out scientific or quality analyses, destruction or denaturing of tobacco products.

Phases of the procedure/service

Start: application submission.

Procedure: by Managing Office II. Excise Duties or Intervention Service.

End: Resolution of the processing body

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