Gaois

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  1. FINANCE|taxation|tax on consumption|VAT

    #653535

    IATE #3563802
    tréimhse choraintín Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'tréimhse choraintín, laistigh de stáisiún coraintín nó saoráid ghaibhniúcháin amhail dá dtagraítear in Airteagal 60, chun neamhláithreacht an riosca nua-aitheanta lotnaidí lena mbaineann sna plandaí, táirgí plandaí nó réada eile sin a fhíorú' Reference "Rialachán (AE) 2016/2031 ó Pharlaimint na hEorpa agus ón gComhairle an 26 Deireadh Fómhair 2016 maidir le bearta cosantacha i gcoinne lotnaidí plandaí, lena leasaítear Rialacháin (AE) Uimh. 228/2013, (AE) Uimh. 652/2014 agus (AE) Uimh. 1143/2014 ó Pharlaimint na hEorpa agus ón gComhairle agus lena n-aisghairtear Treoracha 69/464/CEE, 74/647/CEE, 93/85/CEE, 98/57/CE, 2000/29/CE, 2006/91/CE agus 2007/33/CE ón gComhairle, CELEX:32016R2031/GA"
    Sperrfrist
    de
    Definition Zeitraum, in dem der Steuerpflichtige von der Anwendung einer der beiden Regelungen oder beider Regelungen (EU-Regelung oder Nicht-EU-Regelung) ausgeschlossen ist Reference "Europäische Kommission: Leitfaden zur kleinen einzigen Anlaufstelle für die Mehrwertsteuer (REV 1 gültig ab 1. Januar 2019) (29.10.2019)"
    quarantine period
    en
    Definition "period during which a taxable person is barred from using a Union scheme or a non-Union scheme" Reference "COM-EN based on: European Commission, Guide to the VAT mini One Stop Shop (29.10.2019) The Mini One Stop Shop"
    période d'exclusion
    fr
    Definition "période durant laquelle un assujetti se voit interdire l'accès à un régime UE ou à un régime non-UE" Reference "COM-FR, d'après Commission européenne, Direction générale de la fiscalité et de l'union douanière, Guide du mini-guichet unique en matière de TVA (télécharger la version française sur le site en cliquant sur Download the guide in your language) (5.11.2019)"