Gaois

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4 results

  1. FINANCE|taxation · TRADE|tariff policy|customs regulations

    #604052

    IATE #756924
    stóras custaim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Féadfar stórais chustaim a chur ar fáil d'aon duine chun stórasú custaim a dhéanamh ar earraí ('stóras custaim poiblí'), nó do shealbhóir an údaraithe stórála custaim chun earraí a stóráil ('stóras custaim príobháideach').' Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GA"
    Zolllager | Zollager
    de
    Definition durch Zollbehörden zugelassene Räumlichkeiten und sonstige Stätten, in denen Waren unter zollamtlicher Überwachung gelagert werden können Reference "Zoll (DE) Stichwort ""Zolllagerverfahren"" http://www.zoll.de/DE/Fachthemen/Zoelle/Zollverfahren/Zolllagerverfahren/zolllagerverfahren_node.html (20.3.2017) vgl. auch VO (EU) 2013/952 zur Festlegung des Zollkodex der Union, Art.240 Abs.1; ABl. L_269/2013, S.1, konsol. Fassung: 02013R0952-20161224/DE"
    Comment Zolllager werden im Zollgebiet der Union eingerichtet und dienen überwiegend der abgabenfreien Lagerung von Nicht-Unionswaren.
    customs warehouse | bonded warehouse
    en
    Definition any place approved by and under the supervision of the customs authorities where goods may be stored under the conditions laid down Reference "COM-Terminology Coordination, based on: Art. 240 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (19.7.2019)"
    entrepôt douanier | entrepôt de douane | entrepôt sous douane
    fr
    Definition "1. locaux ou tout autre endroit agréé par les douanes pour le stockage de marchandises non Union sous le régime de l’entrepôt douanier et soumis à la surveillance douanière2. ce régime douanier lui-même, voir [ IATE:758400 ]" Reference "Règlement (UE) n° 952/2013 établissant le code des douanes de l'Union, CELEX:32013R0952/FR"
    Comment "Les entrepôts douaniers peuvent être utilisés pour le stockage en douane de marchandises par toute personne (""entrepôt douanier public"") ou pour le stockage par le titulaire d'une autorisation d'entrepôt douanier (""entrepôt douanier privé""). Source: règlement (UE) n° 952/2013 établissant le code des douanes de l'Union, article 240, CELEX:32013R0952/FR"
  2. TRADE|tariff policy|customs regulations

    #618118

    IATE #1081029
    stóras custaim príobháideach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Féadfar stórais chustaim a chur ar fáil d'aon duine chun stórasú custaim a dhéanamh ar earraí ('stóras custaim poiblí'), nó do shealbhóir an údaraithe stórála custaim chun earraí a stóráil ('stóras custaim príobháideach').' Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GA"
    privates Zolllager
    de
    private customs warehouse | private warehouse
    en
    Definition building authorised by the relevant customs authority for use as a warehouse to store goods under customs duty and tax suspension by a private holder of an authorisation for customs warehousing Reference "COM-EN, based on: HM Revenue & Customs, 'Customs warehousing' '21.Glossary of terms and abbreviations', s.v. customs warehouse, http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_ShowContent&id=HMCE_CL_000253&propertyType=document#P1638_191672 [26.4.2013], and Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code), Art. 153 (2), CELEX:32008R0450/EN"
    entrepôt privé | entrepôt de douane privé
    fr
  3. TRADE|tariff policy|customs regulations · TRADE|tariff policy

    #607920

    IATE #800239
    stóras custaim poiblí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Féadfar stórais chustaim a chur ar fáil d'aon duine chun stórasú custaim a dhéanamh ar earraí ('stóras custaim poiblí'), nó do shealbhóir an údaraithe stórála custaim chun earraí a stóráil ('stóras custaim príobháideach').' Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GA"
    öffentliches Zolllager | Zollager
    de
    Definition durch die Zollbehörden zugelassene Räumlichkeiten oder sonstige Stätten, die von jedermann zur Zolllagerung von Nicht-Unionswaren unter zollamtlicher Überwachung genutzt werden können Reference "Council-DE, vgl. VO 952/2013 zur Festlegung des Zollkodex der Union, Art.240 (ABl. L_269/2013, S.1) CELEX:32013R0952/DE"
    Comment "XREF: privates Zolllager IATE:135423"
    public customs warehouse
    en
    Definition building authorised by the relevant customs authority for use by any person as a warehouse for storing goods under customs duty and tax suspension Reference "COM-EN, based on:HM Revenue & Customs, 'Customs warehousing' '21.Glossary of terms and abbreviations', s.v. customs warehouse, http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_ShowContent&id=HMCE_CL_000253&propertyType=document#P1638_191672 [10.4.2018]"
    entrepôt de douane public
    fr
    Definition entrepôt de douane géré par les autorités douanières, et ouvert à tous les importateurs Reference SEC:Voc.Douanier
  4. 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.