Deadline for sending data relating to the December accounts of operators carrying out commercial warehouses who undertake activities in the alcohol and alcoholic beverages sector, with the exception of wine and fermented beverages other than wine and beer as provided in Directorial Determination no. 12695/RU of 28/01/09 art. 2, paragraph 2.
Payment of excise duty on products released for consumption from 16 to 31 December of the previous year (Article 3, paragraph 4, of Legislative Decree no. 504/1995).
Payment of the monthly installment of excise duty on electricity calculated on the basis of the previous year’s consumption (Article 56, paragraph 1, of Legislative Decree no. 504/1995).