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Order Eha/886/2009, Of 1 April, Amending The Order Eha/3482/2007, On 20 November, Which Some Models Are Approved Shall Be Merged And Updated Various Standards Of Management In Relation To Excise Duty Of Fabric...

Original Language Title: Orden EHA/886/2009, de 1 de abril, por la que se modifica la Orden EHA/3482/2007, de 20 de noviembre, por la que se aprueban determinados modelos, se refunden y actualizan diversas normas de gestión en relación con los Impuestos Especiales de Fabric...

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As a result of changes in consumer tastes and preferences and innovation in packaging and retail at Community and national level, Directive 2007 /45/EC of the European Parliament and of the Council of 13 December 2007 was adopted. European Parliament and the Council of 5 September 2007 laying down rules on the nominal quantities for pre-packaged products, repealing Council Directives 75 /106/EEC and 80 /232/EEC and amending the Directive 76 /211/EEC of the Council.

To comply with the provisions of Directive 2007 /45/EC, Royal Decree 1801/2008 of 3 November 2008 laying down rules on the nominal quantities for packaged products and on the control of their effective content.

According to Article 26.1 of Royal Decree 1165/1995 of 7 July 1995 on the Regulation of Excise Duties, derived beverages must be contained in containers or containers provided with a pretape of circulation or other tax mark. For its part, paragraph 2 of the same article states that the models of pre-tapes shall be approved by the Minister for Economic Affairs and Finance, who may, in accordance with Article 26 (3), authorise the replacement by unnumbered stamps.

On the basis of the above, Order EHA3482/2007 of 20 November, for which certain models are approved, are recast and updated various management rules in relation to the Excise and the Tax on the Retail Sales of Certain Hydrocarbons, approved the models of tax marks for derived beverages and cigarettes adapted to the ranges and nominal capacities for derived beverages approved by Royal Decree 1472/1989, of 1 December, in which the ranges of nominal quantities and nominal capacities are regulated for certain packaged products.

Royal Decree 1801/2008 of 3 November repeals Royal Decree 1472/1989 of 1 December 1989, which determines the need to adapt the tax marks to new packaging containing derived beverages. The new regulation on the packaging of derived beverages liberalizes the use of packaging except in the range of 100 ml to 2,000 ml, in which only the following nine nominal quantities can be used: 100, 200, 350, 500, 700, 1,000, 1,500, 1,750 and 2,000 ml. It is therefore necessary to modify the current precebes in order to adapt them to the new intervals and to the rest of the liberalization criteria, disappearing the concept of professional use.

On the other hand, the desirability of continuing to advance in the expansion of the assumptions in which social collaboration is possible advises to extend it to the presentation of the computerized accounting and the application for authorization On the basis of the information provided by the European Commission, the Council of the European Communities, the Council of the European Union, the European Parliament and the Council of the European Communities, of the European Parliament, of the European Parliament and of the Council of the European Communities, of the European Communities, of the European Communities, of the In the case of the Commission, the Commission has been in the process of statement and other tax documents.

Finally, experience advises the adequacy of certain references contained in Order EHA3482/2007 of 20 November, in particular in Articles 9 and 12 as well as in the instructions for the completion of the weekly of accompanying documents received in intra-Community traffic, model 552.

With regard to the regulatory clearance, Article 26 (2) of the Excise Regulation provides that the pre-tapes are timbered and numbered documents subject to the model approved by the Minister of Economy and Finance and will be made by the National Mint and Timbre.

In its virtue, I have:

Article 1. Amendment of Order EHA3482/2007 of 20 November 2007 approving certain models, refounding and updating various management rules in relation to the Excise Manufacturing Tax and the Sales Tax Retailers of Certain Hydrocarbons and amending Order EHA/130 8/2005 of 11 May, approving the model 380 of declaration-settlement of the tax on the added value in operations assimilated to the imports, are determined the place, form and time of submission, as well as the general conditions and the procedure for their submission presentation by telematic means.

Order EHA3482/2007, dated November 20, is amended as follows:

One. Article 5 (2) of Order EHA3482/2007 of 20 November 2007 is repealed.

Two. Article 9 (1) is worded as follows:

1. For the purposes of Article 116 bis.4 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July, the Model 512 is approved. Tax on Hydrocarbons. Annual Product Recipient Ratio of the second rate. Annex XLI, which shall be submitted to the management office for the place of the issuing establishment, by the holders of the factories, tax warehouses and tax warehouses which they have sent to a consignee during the year This is the case for sensitive products of the second rate of the Tax on Hydrocarbons, with application of the exemption provided for in Article 51.1 of Law 38/1992, of 28 December, in quantity equal to or greater than 50,000 litres. This relationship shall include the data relating to the recipients and the quantity of products referred to each of them.

Three. Article 12.1 (b), (c) and (d) shall be worded as follows:

(b) Relationship of payments made by means of bonified checks-diesel and bonified diesel cards, model 544, established by Resolution of 16 September 2004, of the Department of Customs and Excise of the Agency State of Tax Administration, laying down the rules for the completion of the accompanying documents which cover the circulation of products subject to excise duty, the system for transmission electronic of certain documents and declarations used in the management of Special taxes and model 511 is approved.

(c) Relation of fuel supplies in the framework of international relations with the return of the hydrocarbon tax and the Retail Sales Tax of Certain Hydrocarbons, Model 545, established by Resolution of 16 September 2004, of the Customs and Excise Department of the State Tax Administration Agency.

d) Relation of gas oil supply to vessels with return of the Hydrocarbon Tax, model 546, established by Resolution of 16 September 2004, of the Customs and Excise Department of the State Tax Administration Agency.

Four. Article 12.2 (d) is worded as follows:

d) Model 511. Special Manufacturing Taxes. Monthly relation of product delivery notes with the tax payable at reduced rate, issued by the en route sales procedure, approved by Resolution of 16 September 2004, of the Customs and Excise Department of the State Tax Administration Agency.

Five. Annex XXIX is replaced by the text set out in Annex I to this Order.

Six. Certain instructions in Annexes XXXII, XXXIII, XXXIX and XL are amended.

(a) Box 3 of the instructions for completion of model 517 of Annexes XXXII and XXXIII, in paper and electronic format, is amended as set out in Annex II to this Order.

(b) Annexes XXXIX and XL are amended as regards the instructions for completing the net weight and quantity of the model 552. Special Manufacturing Taxes. Weekly relationship of accompanying documents received in intra-Community traffic, which are worded as follows:

Quantity: 1/m.u/m.c.: The data corresponding to the products actually received, expressed in the units and under the conditions laid down in the accompanying documents and simplified documents DA and DS.

Net weight: The data for products received under the conditions set out in the simplified accompanying documents and documents DA and DS shall be entered.

Article 2. Amendment of Order HAC/1398/2003 of 27 May establishing the assumptions and conditions in which social collaboration can be effectively implemented in the management of taxes, and extends this expressly to the telematic presentation of certain models of declaration and other tax documents.

A new model is added in the second paragraph of the single additional provision of Order HAC/1398/2003 of 27 May laying down the assumptions and conditions under which social partnership can be effectively implemented. management of taxes, and extends expressly to the telematic presentation of certain models of declaration and other tax documents:

2. The persons or entities authorized to submit statements on behalf of third parties, in accordance with the provisions of Royal Decree 1377/2002 of 20 December 2002, for the development of social collaboration in the management of taxes for the telematic presentation of declarations, communications and other tax documents, may make use of such faculty in respect of the following statements and documents:

Accounting for product movements.

Accompanying, administrative, and commercial documents.

Simplified accompanying, administrative, and commercial documents.

Delivery notes issued within the en route sales procedure.

Receipts and delivery vouchers used in aircraft and craft avittualling.

DDC Model. Tax on Hydrocarbons. Centralized quota breakdown declaration.

DCC Model. Excise duties on Alcohol and Alcoholic Beverages, Tobacco and Electricity Work. Centralized quota breakdown declaration.

Model DDE. Tax on Retail Sales of Certain Hydrocarbons. Statement of breakdown by establishments.

RBRC Model. Tax on Alcohol and Derived Beverages. Artisanal and harvester distillation schemes. Relationship of beneficiaries of the harvest scheme.

Model 504. Special Manufacturing Taxes. Application for authorisation to receive products from the rest of the European Union.

Model 506. Special Manufacturing Taxes. Return request for tax warehouse introduction.

Model 507. Special Manufacturing Taxes. Return request in the guaranteed shipping system.

Model 508. Special Manufacturing Taxes. Return request in the distance sales system.

Model 509. Special Manufacturing Taxes. Part of incidents.

Model 510. Special Manufacturing Taxes. Declaration of operations for the reception of products from the rest of the European Union.

Model 511. Special Manufacturing Taxes. Monthly product delivery note relationship with the tax payable at reduced rate, issued by the en route sales procedure.

Model 512. Tax on Hydrocarbons. The annual rate of product recipients of the second rate.

Model 517. Special Manufacturing Taxes. Request for tax marks from the special tax management office.

Model 518. Tax on Alcohol and Derived Beverages. Job Statement.

Model 519. Tax on Alcohol and Derived Beverages. Part of incidents in work operations.

Model 520. Tax on Alcohol and Derived Beverages. Result part in job operations.

Model 524. Excise on Alcohol and Alcoholic Drinks. Return request.

Model 544. The ratio of payments made by means of bonified gas-diesel and gas-bonified cards.

Model 545. Relationship of supplies of fuels made in the framework of the inter-nation relations with the return of the Tax on Hydrocarbons.

Model 546. Relationship of gas oil supplies marked to vessels with return of the Hydrocarbon Tax.

Model 547. Tax on Hydrocarbons. Relationship of credits made to gas oil retailers to be subsidised by specific payment institutions.

Model 551. Special Manufacturing Taxes. Weekly relationship of accompanying documents issued.

Model 552. Special Manufacturing Taxes. Weekly relationship of accompanying documents received in intra-Community traffic.

Model 553. Tax on Fermented Wine and Drinks. Declaration of operations in factories and tax warehouses for wine and fermented beverages.

Model 554. Tax on Alcohol and Derived Beverages. Declaration of operations in alcohol factories and tax warehouses.

Model 555. Intermedia Products Tax. Declaration of operations in intermediate product tax warehouses and factories.

Model 556. Tax on Alcohol and Derived Beverages. Declaration of operations in the intermediate products factories of Article 32 of Law 38/1992, of 28 December, of Excise.

Model 557. Tax on Alcohol and Derived Beverages. Declaration of operations in factories and tax warehouses of derived beverages.

Model 558. Beer tax. Declaration of operations in breweries and beer tax warehouses.

Model 559. Tax on Alcohol and Derived Beverages. Artisanal and harvester distillation schemes. Declaration-settlement.

Model 560. Tax on Electricity. Declaration-settlement.

Model 561. Beer tax. Declaration-settlement.

Model 562. Intermedia Products Tax. Declaration-settlement.

Model 563. Tax on Alcohol and Derived Beverages. Declaration-settlement.

Model 564. Tax on Hydrocarbons. Declaration-settlement.

Model 566. Tax on Tobacco Labours. Declaration-settlement.

Model 569. Tax on Retail Sales of Certain Hydrocarbons. Declaration-settlement and Relation of exempt supplies and self-consumption.

Model 570. Tax on Hydrocarbons. Declaration of operations in hydrocarbon tax warehouses and factories.

Model 572. Tax on Hydrocarbons. Return request.

Model 580. Tax on Tobacco Labours. Declaration of operations in factories and tax warehouses for tobacco products.

Model 590. Special Manufacturing Taxes. Request for export refund or issue.

Model 380. Value added tax. Operations assimilated to imports. Declaration-settlement.

Single transient arrangement. Maintaining the validity of certain pretapes.

1. The validity of the stamps and pretapes approved by Order EHA3482/2007 of 20 November 2007, while remaining stocks of the same and, in any case, with the deadline of 31 December 2009, are maintained, except those identified as G0, G1 and G2 which cease to have effect from the date of entry into force of this Order upon being replaced by those approved in this provision.

2. The intervals of 100 ml to 2,000 ml as indicated by Royal Decree 1801/2008 of 3 November 2008 shall be covered by the current pre-tapes in accordance with the provisions of Annex III to this Order and, in any case, with the date of limit of 31 December 2009.

Single additional disposition. Stock declaration and destruction of pretapes.

1. Before 1 June 2009, manufacturers, importers and holders of tax warehouses shall submit to the managing office a comprehensive statement of the unused pre-tapes of the models G0, G1 and G2, which are in force until the date of the entry of this Order, with the expression of its numbering. At the same time as the presentation of such a declaration, they shall deliver to the managing office of the pre-tapes marked for destruction.

2. Before 1 February 2010, manufacturers, importers and holders of tax warehouses shall submit to the managing office a comprehensive statement of the pre-tapes in stock as of 31 December 2009, without use, of the E4 models, E5, P4, P5 and P7, in force until the date of entry of this Order, with the expression of their numbering. At the same time as the presentation of such a declaration, they shall deliver to the managing office of the pre-tapes marked for destruction.

3. The managing offices shall, by 31 December 2010, carry out the destruction of the pre-tapes referred to in the first and second subparagraphs. The corresponding record shall be lifted from that destruction, which shall be forwarded to the Customs and Excise Department of the Tax Office.

Single end disposition. Entry into force.

This Order shall enter into force on 11 April 2009.

Madrid, April 1, 2009. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

Here are several images in the original. See the official and authentic PDF document.

ANNEX II

The keys and number of tax marks that are needed, dated, and signing the request will be entered.

Keys and Tax Marks

Derived beverages

-P1. Stamps up to one deciliter

-B1. Stamps up to one deciliter (Adhesive)

-P3. Pretapes of more than one deciliter up to 0,5 litres

-P4. 0.7 litre pretapes

-E4. 0.7-litre (Cut) Pretapes

-P5. 1 litre pretapes

-E5. 1 Liter (Cut) Pretapes

-P6. 1-litre Pretapes of Cosecherers ' Regime

-P7. 1.5-litre pre-tapes up to 2 litres

-P8. Pretapes of more than 2 litres up to 3 litres

-G3. Pretapes of more than 3 litres up to 5 litres

-G4. Pretapes of more than 5 litres up to 10 litres

-G5. Pretapes of more than 10 litres

Cigarettes

-P9. Cigarette pretapes in effect

-P0. Cigarette pretapes in coils

-ME. Special mark for the intra-Community sale of cigarettes

ANNEX III

Transient adaptation of the replaced pretapes to the nominal amounts ranges of the contents of the containers between 100 and 2,000 ml.

-200 ml packs: P3

-350 Ml Packs: P3

-500 ml packs: P3

-700 ml Envases: P4-E4

-1,000 Ml Packs: P5-E5

-1,500 Ml Packs: P7

-1,750 ml Envases: P7

-2,000 Ml Packs: P7