In the interpretation of the provisions of art. 221 of the Fiscal Code, which was in force in the period January 1st 2004 – March 31st 2010, the deadline for the payment of the excise taxes corresponding to the energy products, issued for consumption from the fiscal warehouse to the own distribution stations of the authorized warehouse whom that fiscal warehouse belongs to, is that provided at art. 193 para. (1) of the Fiscal code, that is the 25th day of the month following that in which the excise tax becomes contingent.
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