Antrepozitele fiscale generatoare de accize și regimurile de antrepozitare
Fiscal excise warehouses and warehousing regimes

Summary/Abstract: Excise duties are special consumption taxes that are due and payable by all persons who own, process or transform and sell products that fall under the provisions of the Romanian Fiscal Code on excise duties. The place under the authority of the tax bodies, where the excise goods are produced, processed, held, received or shipped under excise duty suspension by an authorized warehouse keeper in his activity is considered to be a tax warehouse. From the moment the products leave the tax warehouse, the excise duty becomes chargeable. This study presents and comments on the legal provisions contained in the Romanian Fiscal Code regarding the production, transformation, transfer and marketing, respectively the import and export of excisable products, as they were taken over and adapted from the existing Community acquis in this matter. Specifically, we refer to the way in which the authorization of the tax warehouses, of the registered consignees, of the registered consignors and of the authorized importers that carry out specific activities on the Romanian territory can be achieved. The paper refers in detail both to the procedure according to which it can approve or reject the authorization of each type of tax warehouse, but also to the rules regarding the modification of such authorizations, their suspension, withdrawal or even their cancellation or revocation.

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