Gaois

Cóip statach de shonraí a easpórtáiltear ó IATE ó am go chéile atá sa chnuasach seo. Níor cheart glacadh leis gurb ionann i gcónaí an t-eolas a thugtar faoi iontráil anseo agus a bhfuil sa leagan reatha den iontráil ar IATE. Is féidir an leagan reatha sin a cheadú ach cliceáil ar an nasc atá ar thaobh na láimhe deise ag barr gach iontrála. Breis eolais »

1 toradh

  1. FINANCE|taxation|tax on consumption|VAT · LAW|criminal law|offence|economic offence|tax offence|tax evasion

    #662995

    IATE #3588822
    saor-roghnú an phointe allmhairithe Tagairt "Rialachán (AE) 2019/632 lena leasaítear Rialachán (AE) Uimh. 952/2013 a mhéid a bhaineann le síneadh ama a chur le húsáid idirthréimhseach a bhaint as bealaí eile seachas na teicnící próiseála sonraí leictreonacha dá bhforáiltear i gCód Custaim an Aontais"
    ga
    Comhthéacs ...beidh imréiteach custam láraithe agus rialuithe custaim comhchuibhithe ar fud chríoch custaim an Aontais, rud a laghdóidh costais riaracháin, rómhaorlathas, earráidí agus calaois i ndearbhuithe custaim agus i saor-roghnú an phointe allmhairithe Tagairt "Rialachán (AE) 2019/632 lena leasaítear Rialachán (AE) Uimh. 952/2013 a mhéid a bhaineann le síneadh ama a chur le húsáid idirthréimhseach a bhaint as bealaí eile seachas na teicnící próiseála sonraí leictreonacha dá bhforáiltear i gCód Custaim an Aontais"
    Auswahl der Einfuhrstellen mit den niedrigsten Zollgebühren | Einfuhrpunkt-Shopping
    de
    Sainmhíniú Auswahl eines Zolleinfuhrpunkts mit weniger Kontrollen, um auf illegale Weise geringere Zollabgaben zu zahlen Tagairt "Europäischer Rechnungshof, Sonderbericht Nr. 19 (2017): ""Einfuhrverfahren: Schwachstellen im Rechtsrahmen und eine unwirksame Umsetzung wirken sich auf die finanziellen Interessen der EU aus (24.9.2020)"", S. 6"
    import point shopping
    en
    Sainmhíniú act of choosing a customs point of importation with fewer controls in order to illegally pay less customs duty and VAT Tagairt "Council-EN, based on European Court of Auditors, Special Report – Import procedures: shortcomings in the legal framework and an ineffective implementation impact the financial interests of the EU (4.3.2020), No 19, 2017, p. 7"
    Nóta The structure is based on a supply chain model where mostly undervalued goods enter the EU in Member State 1, then are moved 'in transit' to EU Member State 2 and cleared under Customs Procedure 42, followed by transport to their destination in EU Member State 3. The actual fraud is based on the fact that the VAT is not paid in EU Member State 3 and the import shipments are undervalued and declared on the basis of fake invoices.
    quête du point d'entrée le plus favorable | pratique visant à sélectionner le point d'entrée le plus favorable
    fr
    Sainmhíniú acte consistant à choisir le bureau douanier effectuant le moins de contrôles à l'importation, dans le but de payer, illégalement, moins de droits de douane Tagairt "Glossaire du rapport spécial n° 19/2017 de la Cour des comptes européenne intitulé ""Procédures d’importation: les intérêts financiers de l’UE pâtissent d’insuffisances au niveau du cadre juridique et d’une mise en œuvre inefficace"" (3.3.2020)"