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5 thoradh

  1. TRADE|tariff policy · FINANCE|taxation · BUSINESS AND COMPETITION|accounting

    #604389

    IATE #761827
    dleacht mháil Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verbrauchsabgabe | Verbrauchsteuer | Verbrauchssteuer
    de
    Sainmhíniú Abgaben, die den Verbrauch oder Gebrauch bestimmter Waren belasten Tagairt "vgl.: Zolltarif-Online http://www.zoll-tarif.de/verbrauchsteuer/ (26.3.09)"
    Nóta """droit d'accise""(FR)/ ""excise duty""(EN) ist immer eine Verbrauchsteuer auf spezielle Güter (Mineralöl, Tabak usw.); nicht dasselbe wie ""impôt sur la consommation de biens""(FR)/ ""tax on the consumption of goods""(EN) = ""allgemeine Verbrauchsteuer"" (umfasst auch die Umsatzsteuer (MWSt.)) XREF: IATE:829929 und IATE:834192 ; UPD: aih,26.3.09"
    excise duty | excise tax
    en
    Sainmhíniú indirect tax imposed by the government on a product, principally those such as tobacco, petrol and alcoholic drinks, the demand for which is highly price-inelastic. Tagairt "'excise duty'. Collins Dictionary of Business (2nd ed.). Edited by Pass, C., Lowes, B., Pendleton, A., Chadwick, L., O’Reilly, D. and Afferson, M., Harpercollins, 2005, https://financial-dictionary.thefreedictionary.com/excise+duty"
    Nóta Governments use excise duties both as a means of raising revenue and as an instrument of fiscal policy.
    droit d'accise | accise | accises
    fr
    Sainmhíniú impôt indirect sur la dépense qui frappe séparément la consommation ou l'utilisation de certains produits, en particulier le tabac, l'alcool et le pétrole Tagairt "Conseil-FR, d'après:- Cornu G., Vocabulaire juridique, 2016- Site du Service public fédéral belge des finances, ""Accises"" (10.1.2020)"
  2. EUROPEAN UNION · FINANCE|taxation

    #654128

    IATE #3565637
    an Coiste um Dhleacht Mháil Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verbrauchsteuerausschuss
    de
    Committee on Excise Duty
    en
    Sainmhíniú "committee set up by Council Directive 2008/118/EC to assist the Commission which replaces the Committee on Excise Duties [ IATE:1917168 ] set up by Directive 92/12/EEC" Tagairt "Directive 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, CELEX:32008L0118/EN"
    comité de l'accise
    fr
  3. 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 ]"
  5. EUROPEAN UNION|EU institutions and European civil service|institutional structure · EUROPEAN UNION|EU institutions and European civil service|EU institution|Council of the European Union · FINANCE|taxation

    #613181

    IATE #902730
    an Mheitheal um Cheisteanna Cánach (Cánachas Indíreach) Tagairt Comhairle-GA
    ga
    "Gruppe ""Steuerfragen"" (Indirekte Besteuerung)"
    de
    Working Party on Tax Questions (Indirect Taxation) | Energy Taxation | VAT excise duties | FTT
    en
    Sainmhíniú "one of the formations of the Working Party on Tax Questions, the others being Direct Taxation and HIgh Level" Tagairt "Council-EN, based on: Outcome of discussions on working methods - List of preparatory bodies - Approval (10.5.2021), Council document 5754/2/21"
    "groupe ""Questions fiscales"" (Fiscalité indirecte)" | Taxation indirecte financière | TVA | droits d'accise | taxation de l'énergie
    fr
    Sainmhíniú "l'une des formations du groupe ""Questions fiscales"", les deux autres étant Haut niveau et Fiscalité directe" Tagairt Conseil-FR
    Nóta "Formations possibles: TVA, droits d'accise, taxation de l'énergie, taxe sur les transactions financières"