12. Accize. Scutire directă de plata accizelor. Beneficiar
12. Excise duties. Direct exemption from the excise duties. Beneficiary

Summary/Abstract: The distributor of energy products delivered for the purpose of using them as a fuel for the Community sailing does not fall within the scope of the direct exemption, but rather it is entitled to the compensation/return of the excise duties. The direct exemption from the excise duties, respectively the purchase of the fuel without any excise duty shall represent the benefit of the persons holding an authorization sailing certificate, but not of the distributor who delivers the products at a price without any excise duty, and the excise duty he paid for the products delivered at a price without any excise duties shall be recovered by return or compensation from the tax body.

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