Gaois

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3 results

  1. TRADE|international trade|international trade · FINANCE|taxation

    #606761

    IATE #788143
    córas aisíoca Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '...i gcás ina líomhnaítear go dtugann córas aisíoca ionadaíoch fóirdheontas, ní mór don Choimisiún de ghnáth dul ar aghaidh ar dtús lena chinneadh an bhfuil córas nó nós imeachta fíorúcháin i bhfeidhm ag rialtas na tíre is onnmhaireoir, agus an gcuireann sé an córas nó an nós imeachta sin i bhfeidhm.' Reference "Rialachán (AE) 2016/1037 maidir le cosaint i gcoinne allmhairí ar tugadh fóirdheontas ina leith, ar allmhairí iad ó thíortha nach baill den Aontas Eorpach iad, CELEX:32016R1037/GA"
    scéim aisíoca Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás ina líomhnaítear go dtugann scéim lacáiste cánach indíreach, nó scéim aisíoca, fóirdheontas mar gheall ar ró-lacáiste nó ró-aisíoc cánacha indíreacha nó muirir allmhairiúcháin ar ionchuir a ídítear i dtáirgeadh an táirge onnmhairithe,ní mór don Choimisiún de ghnáth ar dtús a chinneadh an bhfuil ar bun ag rialtas na tíre is onnmhaireoir agus á chur i bhfeidhm aige, córas nó nós imeachta lena dheimhniú cén t-ionchur a ídítear i dtáirgeadh an táirge onnmhairithe agus cé na méideanna atá i gceist.' Reference "Rialachán (AE) 2016/1037 maidir le cosaint i gcoinne allmhairí ar tugadh fóirdheontas ina leith, ar allmhairí iad ó thíortha nach baill den Aontas Eorpach iad, CELEX:32016R1037/GA"
    Rückerstattungssystem | Rückerstattungsprogramm
    de
    Comment "XREF: Rückerstattung IATE:847147"
    drawback system | duty drawback system | drawback scheme
    en
    Definition mechanism of repaying or partly repaying import charges originally levied on inputs that are consumed in the production of the exported product or on imported products which are in the unaltered state re-exported Reference "COM-Terminology Coordination, based on:- Agreement on Subsidies and Countervailing Measures, https://www.wto.org/english/docs_e/legal_e/24-scm_03_e.htm#annIII [26.6.2017]- European Commission: Customs glossary, http://ec.europa.eu/taxation_customs/glossary/customs-glossary_en [26.6.2017]"
    Comment "See also:- drawback [ IATE:1264049 ]- duty drawback [ IATE:847147 ]"
    système de ristourne | système du rembours
    fr
    Definition régime douanier qui permet, pour des marchandises étrangères réexportées soit en l'état, soit après transformation, ou incorporation dans un autre produit, d'accorder le remboursement total ou partiel des droits de douanes ou taxes qu'elles ont supportés lors de leur importation Reference "Arrêté du 18 février 1987 relatif à l'enrichissement du vocabulaire économique et financier, https://www.legifrance.gouv.fr/affichTexte.do;jsessionid=0194CB79E05F89F869819D60CA1F3435.tpdila18v_2?cidTexte=JORFTEXT000000872714&dateTexte=20170530"
    Comment "Une des deux variantes du régime de perfectionnement actif en vertu de laquelle les droits à l'importation sont payés lors de la mise en libre pratique et remboursés lorsque les produits manufacturés ou les marchandises sont réexportées en l'état.Source: Glossaire des douanes, site internet de la Commission européenne > Fiscalité et Union douanière > Glossaire > Douane, http://ec.europa.eu/taxation_customs/glossary/customs-glossary_fr [22.8.2017]Voir ristourne des droits de douane, rembours etc. [IATE:847147 ]."
  2. TRADE|tariff policy|EU customs procedure · FINANCE|taxation

    #602968

    IATE #256796
    nós imeachta aisíocaíochta dleachta próiseála isteach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    aktive Veredelung nach dem Verfahren der Zollrückvergütung
    de
    inward processing procedure in the form of the drawback system | inward processing drawback procedure | inward-processing drawback procedure | inward processing drawback system
    en
    Definition customs procedure which allows the import of goods for the purposes of processing and re-exporting them and in which the import duties are initially paid and refunded at re-export Reference "COM-FI, based on: 'Customs glossary', s.v. inward processing, European Commission > Taxation and Customs Union > General > Archive > Customs, http://ec.europa.eu/taxation_customs/common/glossary/customs/index_en.htm#i [22.3.2012]"
    régime du perfectionnement actif dans la forme du système de rembours | régime du perfectionnement actif (système de rembours) | régime du perfectionnement actif, système de rembours
    fr
    Definition procédure permettant l'importation de marchandises en vue de leur faire subir une ouvraison et de les réexporter ensuite et dans laquelle les droits à l'important sont payés au départ et restitués à l'exportation Reference "COM-FR, d'après:Commission européenne > Fiscalité et Union douanière > Général > Archive > Customs, http://ec.europa.eu/taxation_customs/common/glossary/customs/index_fr.htm [25.10.2013]"
  3. BUSINESS AND COMPETITION|competition|competition law

    #621183

    IATE #1161588
    córas aisíocaíochta na n-ionaduithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Rückerstattungssystem für Ersatz
    de
    substitution drawback system
    en
    Definition system allowing for the refund or drawback of import charges on inputs which are consumed in the production process of another product and where the export of this latter product contains domestic inputs having the same quality and characteristics as those substituted for the imported Reference "COM-EN, based on:World Trade Organization. home > documents > legal texts > subsidies & countervailing measures. http://www.wto.org/english/docs_e/legal_e/24-scm_03_e.htm#annIII_i [4.1.2011]"
    Comment Pursuant to paragraph (i) of the Illustrative List of Export Subsidies in Annex I, substitution drawback systems can constitute an export subsidy to the extent that they result in an excess drawback of the import charges levied initially on the imported inputs for which drawback is being claimed.
    système de ristourne sur intrants de remplacement
    fr