FEBRUARY'S NEWSLETTER
PROOF OF LOSSES LINKED TO THE NATURE OF THE PRODUCT IN SPANISH LAW & JURISPRUDENCE
In the field of excise duties, product losses under a tax suspension regime are linked to a taxable event in a negative sense, since it would not be possible to release the product for consumption. Therefore, when reference is made to losses, it must necessarily be understood that a specific product, previously entered under a duty suspension arrangement, can no longer be placed into the market.
LOSSES OF ALCOHOL IN DUTY SUSPENION REGIME WHEN SELLING TO POLAND – WHO SHALL PAY THE EXCISE DUTY?
Sending alcohol under the excise duty suspension procedure between Poland and another EU country or between another EU country and Poland raises doubts as to which entity is liable to pay excise duty for losses of excise goods. However, the Polish tax authorities assume in such a case that the person liable to pay the excise tax under the above title is the sender, and the place of taxation is the recipient's country – which sometimes poses a challenge to foreign companies selling alcohol in the duty suspension regime to Poland.