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Apply for a refund, remission or reimbursement of the tax on sparkling wine and intermediate products

Relief from the tax on sparkling wine and intermediate products is possible if it can be shown that the sparkling wine or intermediate products have been taxed but are subsequently used for a purpose justifying relief.
Relief is possible in the following cases:

  • They transport already taxed sparkling wine or taxed intermediate products commercially to other European Member States where they are taxed in accordance with the rules applicable there.
  • They take taxed sparkling wine or taxed intermediate products into a tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, processed, stored, received or dispatched. Examples:
    • You take sparkling wine or intermediate products back to your holding (returned goods) because the receiving body has rejected them due to defects.
    • You include already taxed sparkling wine or intermediate products in your tax warehouse.

Tax relief can mean:

  • The tax that has already been incurred but has not yet been paid will be waived. You can only submit the corresponding application if you are also liable for tax on the goods in question.
  • The tax already paid will be refunded to you. You can also only submit this application if you are also liable for tax on the goods in question.
  • You are not the person liable for payment of the tax who has already paid the tax, but another person liable for the tax has paid the tax on the goods. Upon request, you will be reimbursed for the tax.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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