Aithnítear na príomhphrionsabail agus coinníollacha le haghaidh an lacáiste cánach tomhaltais ar bhreosla soithigh sa Communiqué Ginearálta maidir le Cáin Tomhaltais Speisialta, Liosta Uimh. 1.
The General Communiqué on Special Consumption Tax List No 1 identifies the main principles and conditions for the consumption tax rebate on vessel fuel.
D’áitigh Guxiandao, i dteannta leis an CBL a chuirtear i bhfeidhm ar phraghsanna leictreachais agus gáis a aithníodh don Tuirc, go n-áirítear sna praghsanna leictreachais cánacha agus táillí breise (cáin tomhaltais, TRT agus táillí an Chiste Fuinnimh), ar cheart don Choimisiún a asbhaint chun críocha costas tagarmhairc an leictreachais a bhunú Ar an gcéad dul síos, tugadh faoi deara nach bhfuil aon fhianaise sa chomhad a thaispeánann go ndéanfadh cuideachtaí (agus a mhéid, más ann dóibh) sa Tuirc aon cheann de na cánacha agus táillí sin a aisghabháil, rud a thabharfadh bonn le haon asbhaint ó na costais tagarmhairc.
Guxiandao argued that in addition to the VAT applied on electricity and gas prices identified for Türkiye, the electricity prices include additional taxes and fees (consumption tax, TRT and Energy Fund fees), which should be deducted by the Commission for the purposes of establishing benchmark cost of electricity. First, it was noted that there is no evidence on the file showing that (and to what extent, if any) companies in Türkiye would have recovered any of the said taxes and fees, hence meriting any deduction from the benchmark costs.
D’áitigh Hailide, i dteannta leis an CBL a chuirtear i bhfeidhm ar phraghsanna leictreachais agus gáis a aithníodh don Tuirc, go n-áirítear sna praghsanna leictreachais cánacha agus táillí breise (cáin tomhaltais, TRT agus táillí an Chiste Fuinnimh), ar cheart don Choimisiún a asbhaint chun críocha costas tagarmhairc an leictreachais a bhunú.
Hailide argued that in addition to the VAT applied on electricity and gas prices identified for Türkiye, the electricity prices include additional taxes and fees (consumption tax, TRT and Energy Fund fees), which should be deducted by the Commission for the purposes of establishing benchmark cost of electricity.