Register of Excise Duty
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资源简介：
The excise duty register (ETROD) shall contain:
• Information on the type of taxable person,
• Details of the person applying for individual transactions,
• Details of the responsible person,
• Details of the beneficiary of a refund of excise duty, his authorised representative,
• Information on the payer of excise duty,
• Information on the authorisation issued in the field of excise duties,
• Location and code of the warehouse or plant,
• Information on the type and authorised quantity of products subject to excise duty for the purposes of exempt use;
• Information on the ownership or use of the brandy boiler and the volume of the boiler,
• Information on the area of the vineyard,
• Details of the authorised warehousekeeper in another Member State,
• Information on supplies of products subject to excise duty,
• Information on the instrument of guarantee of excise liability,
• Data from excise documents as defined in excise rules...
