Lubricating oils and the EKAER system - Mazars Tax Newsletter 2017/10

NAV focusing on excise authorisations
In recent years, the Hungarian Tax and Customs Administration (NAV) has been receiving an ever increasing range of data from a variety of online systems, including EKAER.

On the basis of the custom tariff numbers notified in EKAER, the tax authority filters out which economic entities have indicated their intention for the transport of lubricant oil products, which can only be purchased in possession of an excise authorisation.

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Tax Newsletter 2017/10