Gaois

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2 results

  1. TRADE|tariff policy · TRADE|tariff policy|EU customs procedure · FINANCE|taxation

    #604136

    IATE #758400
    nós imeachta stórasaithe custaim Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais (athmhúnlú)"
    ga
    Context 'Féadfar earraí a cuireadh faoi nós imeachta stórasaithe custaim nó faoi nós imeachta próiseála nó i saorchrios a láimhseáil sna gnáthfhoirmeacha a cheapfar chun iad a chaomhnú, chun a gcuma nó a gcáilíocht margaíochta a fheabhsú nó chun iad a ullmhú le haghaidh a ndáilte nó a n-athdhíolta.' Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais (athmhúnlú)"
    stórasú custaim Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Zolllagerverfahren | Zollagerverfahren | Zolllagerregelung
    de
    Definition Verfahren zur Lagerung von Waren in einem behördlich zugelassenen Zolllager im Zollgebiet der Gemeinschaft Reference ---
    Comment DIV: cf 30/09/2003
    customs warehousing procedure | customs warehousing | customs warehousing arrangements
    en
    Definition storage arrangements under which payment of import duties and/or VAT is suspended or delayed when non-Union goods are stored within premises or under an inventory system authorised as a customs warehouse, and under which excise duty, where applicable, on non-Union goods will not become due until the goods leave the storage arrangements in question Reference "‘Customs warehousing’, Notice 232 (Feb 2011), HM Revenue & Customs, http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_ShowContent&id=HMCE_CL_000253&propertyType=document [19.3.2012]"
    régime de l'entrepôt de douane | régime de l'entrepôt douanier
    fr
    Comment Le régime de l'entrepôt de douane fait l'objet de l'Annexe E.3. de la Convention de Kyoto.
  2. FINANCE|taxation

    #638961

    IATE #2216162
    socruithe seachas stórasú custaim Reference "Comhairle-GA bunaithe ar 'stórasú custaim' in Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais (athmhúnlú)"
    ga
    socruithe seachas trádstóráil chustaim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    andere Lagerregelung als die Zollagerregelung
    de
    arrangements other than customs warehousing
    en
    Definition """For the purposes of paragraph 1, “warehouses other than customs warehouses” shall, in the case of products subject to excise duty, mean the places defined as tax warehouses by Article4(b) of Directive 92/12/EEC and, in the case of products not subject to excise duty, the places defined as such by the Member States.""" Reference Proposal for a Council Directive on the common system of value added tax, Article 152(2) (12913/05)
    régime d'entrepôt autre que douanier
    fr
    Definition Aux fins du paragraphe 1, sont considérés comme “entrepôts autres que douaniers”, pour les produits soumis à accises, les endroits définis comme entrepôts fiscaux par l’article 4, point b), de la directive 92/12/CEE et, pour les biens non soumis à accises, les endroits définis comme tels par les États membres. Reference 8973/05, Proposition de directive du conseil relative au système commun de taxe sur la valeur ajoutée, art. 152, par. 2