Gaois

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

    #668469

    IATE #3633759
    táirge eile a bhfuil nicitín ann Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Táirgí a bhfuil tobac, tobac athdhéanta nó nicitín iontu, nó ionadaigh thobac nó nicitín iontu, atá ceaptha lena n-ionanálú gan dóchán; táirgí eile a bhfuil nicitín iontu atá ceaptha le nicitín a iontógáil i gcorp an duine...' Reference "Rialachán Cur Chun Feidhme (AE) 2022/1998 lena leasaítear Iarscríbhinn I a ghabhann le Rialachán (CEE) Uimh. 2658/87 ón gComhairle maidir leis an ainmníocht taraife agus staidrimh agus leis an gComhtharaif Chustaim, CELEX:32022R1998/GA"
    Comment <<<_not_supplied_>>>
    sonstiges Nikotinerzeugnis
    de
    other nicotine product
    en
    Definition "product for final consumption containing nicotine and not containing tobacco which can be used for the intake of nicotine into the human body, other than a nicotine pouch or liquid for electronic cigarettes" Reference COM-Terminology Coordination and 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)
    Comment "For the purposes of [Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products], other nicotine products means products for final consumption containing nicotine and not containing tobacco which can be used for the intake of nicotine in the human body, other than nicotine pouches as defined in Article 10(1) and liquids for electronic cigarettes as defined in Article 9(1). In non-EU contexts the term may be used less narrowly to include nicotine pouches, for example."
    autre produit à base de nicotine
    fr
    Definition "produit destiné à la consommation finale contenant de la nicotine et sans tabac, qui peut être utilisé pour l’absorption de nicotine dans le corps humain, autre que les sachets de nicotine et les liquides pour cigarettes électroniques" Reference COM-FR, d'après 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)