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  1. TRADE|tariff policy|common tariff policy · TRADE|tariff policy|customs regulations · FINANCE|taxation|tax on consumption

    #640520

    IATE #2246911
    Verfahren der Steueraussetzung
    de
    Sainmhíniú steuerliche Regelung, die auf die Herstellung, die Verarbeitung, die Lagerung sowie die Beförderung verbrauchsteuerpflichtiger Waren, die keinem zollrechtlichen Nichterhebungsverfahren unterliegen, unter Aussetzung der Verbrauchsteuer Anwendung findet Tagairt "Richtlinie 2008/118/EG des Rates vom 16. Dezember 2008 über das allgemeine Verbrauchsteuersystem und zur Aufhebung der Richtlinie 92/12/EWG CELEX:02008L0118-20140101/DE"
    duty suspension arrangement | excise duty suspension arrangement | excise duty suspension
    en
    Sainmhíniú tax arrangement applied to the production, processing, holding or movement of excise goods not covered by a customs suspensive procedure or arrangement, excise duty being suspended Tagairt "Directive 2008/118/EC concerning the general arrangements for excise duty, CELEX:02008L0118-20140101/EN"
    Nóta "The real significance of duty suspension is that it defers payment for an unlimited period: as long as the goods are under duty suspension they will not be charged duty. The parties to the procedure should be able to have duty charged on the goods as soon as they have been supplied to the consumer or intermediary. At the same time, the duty suspension procedure operates as a fiscal check: as long as the excise goods are under this procedure, they are subject to fiscal supervision. Ref: Jatzke, H., 'Production, holding and movement of excise goods under duty suspension within the European Union', World Customs Journal, http://worldcustomsjournal.org/Archives/Volume%206%2C%20Number%202%20(Sep%202012)/02%20Jatzke.pdf [11.7.2017]"
    régime de suspension de droits | régime suspensif
    fr
    Sainmhíniú régime fiscal applicable à la production, à la transformation, à la détention ou à la circulation des produits soumis à accise non couverts par une procédure douanière suspensive ou par un régime douanier suspensif, les droits d'accise étant suspendus Tagairt "Directive 2008/118/CE du Conseil relative au régime général d'accise, [ CELEX:02008L0118-20140101/FR ]"