Gaois

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  1. 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