Gaois

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  1. FINANCE|taxation|tax on consumption|excise duty · AGRI-FOODSTUFFS|agri-foodstuffs|agri-foodstuffs|tobacco industry

    #668463

    IATE #3633714
    táirge a bhaineann le tobac Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... táirgí agus gníomhaíochtaí a bhaineann le tobac (táirgeadh, dáileadh, próiseáil, agus trádáil)...' Reference "Rialachán (AE) 2021/523 lena mbunaítear Clár InvestEU agus lena leasaítear Rialachán (AE) 2015/1017, CELEX:32021R0523/GA"
    Comment <<<_not_supplied_>>>
    mit Tabak verwandtes Erzeugnis
    de
    tobacco-related product | tobacco related product
    en
    Definition non-tobacco nicotine or nicotine-free product that is used as a substitute for a tobacco product, unless used exclusively for medical purposes Reference COM-EN, based on: - COM-Internal document: TAXUD-2022-80264 (Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products)- European Commission. DG TAXUD. Correspondence dated 1.2.2023 available in Tradesk Notes for TAXUD-2022-80264.
    Comment "Tobacco-related products often substitute manufactured tobacco products by facilitating the intake of nicotine in the human body. For the purposes of [Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products], tobacco-related products means: liquids for electronic cigarettes, nicotine pouches and other nicotine products. However, products containing no tobacco and used exclusively for medical purposes are not treated as tobacco-related products under the Directive."
    produit connexe du tabac | produit connexe
    fr
    Definition "liquide pour cigarettes électroniques, sachet de nicotine ou autre produit à base de nicotine" Reference COM-Document interne TAXUD-2022-80264 (directive du Conseil concernant la structure et les taux de l'accise applicable au tabac et aux produits connexes)