Tax & Revenue BOE Importance: 4/10

Legal challenge against VAT guarantee regulations for fuel in customs warehouses

12 Jun 2026 24 views
Who is affected:
Fuel operating and distribution companies subject to the customs warehouse regime

Summary

Premira Energía challenges before the National Court the order regulating the guarantees required to secure VAT on fuel deliveries. Interested parties are notified to appear in the proceedings within 9 days.

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Premira Energía, SL has filed an administrative law appeal against Order HAC/1497/2025, which establishes the requirements for guarantees necessary to secure VAT collection on fuel deliveries that exit the non-customs warehouse regime. The National Court, Fifth Section, is processing the matter and orders all intereste…

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Full official title

Resolución de 8 de junio de 2026, de la Secretaría General Técnica, por la que se emplaza a las personas interesadas en el recurso contencioso-administrativo 458/2026, interpuesto ante la Audiencia Nacional, Sala de lo Contencioso-Administrativo, Sección Quinta.

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Affected sectors

Self-employed SMEs Transport

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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