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26 results

  1. AGRICULTURE, FORESTRY AND FISHERIES|agricultural activity|animal health · TRADE|tariff policy|EU customs procedure|customs procedure suspending duties|customs warehouse

    #629052

    IATE #1464994
    trádstóras formheasta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    zugelassenes Lager
    de
    approved warehouse
    en
    Definition "warehouse approved by the competent authorities as provided for in Article 23 of the Commission Delegated Regulation (EU) 2019/2124" Reference "Commission Delegated Regulation (EU) 2019/2124 of 10 October 2019 supplementing Regulation (EU) 2017/625 of the European Parliament and of the Council as regards rules for official controls of consignments of animals and goods in transit, transhipment and onward transportation through the Union"
    dépositaire agréé
    fr
    Definition entrepôt pour les matières agricoles et pour les métaux de base situé dans un port, ou banque internationale où l'on peut déposer les métaux précieux en vue d'une livraison en exécution d'un contrat à terme Reference Kissas,C.,Termin.des marchés financiers,1990
  2. FINANCE|taxation

    #638961

    IATE #2216162
    socruithe seachas stórasú custaim Reference "Comhairle-GA bunaithe ar 'stórasú custaim' in Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais (athmhúnlú)"
    ga
    socruithe seachas trádstóráil chustaim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    andere Lagerregelung als die Zollagerregelung
    de
    arrangements other than customs warehousing
    en
    Definition """For the purposes of paragraph 1, “warehouses other than customs warehouses” shall, in the case of products subject to excise duty, mean the places defined as tax warehouses by Article4(b) of Directive 92/12/EEC and, in the case of products not subject to excise duty, the places defined as such by the Member States.""" Reference Proposal for a Council Directive on the common system of value added tax, Article 152(2) (12913/05)
    régime d'entrepôt autre que douanier
    fr
    Definition Aux fins du paragraphe 1, sont considérés comme “entrepôts autres que douaniers”, pour les produits soumis à accises, les endroits définis comme entrepôts fiscaux par l’article 4, point b), de la directive 92/12/CEE et, pour les biens non soumis à accises, les endroits définis comme tels par les États membres. Reference 8973/05, Proposition de directive du conseil relative au système commun de taxe sur la valeur ajoutée, art. 152, par. 2
  3. TRADE|tariff policy · FINANCE|taxation

    #612034

    IATE #884939
    coimeádaí trádstórais údaraithe Reference "Rialachán Cur Chun Feidhme lena leasaítear Rialachán Cur Chun Feidhme (AE) Uimh. 612/2013 a mhéid a bhaineann leis na sonraí atá cláraithe i dteachtaireachtaí a bhaineann le clárú oibreoirí eacnamaíocha a bhfuil baint acu le gluaiseachtaí earraí máil a scaoiltear lena dtomhailt i mBallstát amháin agus a ghluaistear go Ballstát eile lena seachadadh ansin chun críoch tráchtála,CELEX:32022R2449/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    zugelassener Lagerinhaber
    de
    Definition eine natürliche oder juristische Person, die von den zuständigen Behörden eines Mitgliedstaats ermächtigt wurde, in Ausübung ihres Berufs im Rahmen eines Verfahrens der Steueraussetzung verbrauchsteuerpflichtige Waren in einem Steuerlager herzustellen, zu verarbeiten, zu lagern, zu empfangen oder zu versenden Reference "Richtlinie 2008/118/EG des Rates vom 16. Dezember 2008 über das allgemeine Verbrauchsteuersystem und zur Aufhebung der Richtlinie 92/12/EWG CELEX:32008L0118/DE"
    authorised warehouse keeper
    en
    Definition natural or legal person authorised by the competent authorities of a Member State, in the course of the business of that person, to produce, process, hold, store, receive or dispatch excise goods under a duty suspension arrangement in a tax warehouse Reference "Council Directive (EU) 2020/262 laying down the general arrangements for excise duty (recast)"
    entrepositaire agréé
    fr
    Definition personne physique ou morale autorisée par les autorités compétentes d'un Etat membre, dans l'exercice de sa profession, à produire, transformer, détenir, recevoir et expédier des produits soumis à accise en suspension de droits d'accises dans un entrepôt fiscal Reference "Directive 2008/118/CE du Conseil du 16 décembre 2008 relative au régime général d'accise et abrogeant la directive 92/12/CEE, Article 4, point 1."
  4. FINANCE|taxation · TRADE|tariff policy|customs regulations

    #604052

    IATE #756924
    stóras custaim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Féadfar stórais chustaim a chur ar fáil d'aon duine chun stórasú custaim a dhéanamh ar earraí ('stóras custaim poiblí'), nó do shealbhóir an údaraithe stórála custaim chun earraí a stóráil ('stóras custaim príobháideach').' Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GA"
    Zolllager | Zollager
    de
    Definition durch Zollbehörden zugelassene Räumlichkeiten und sonstige Stätten, in denen Waren unter zollamtlicher Überwachung gelagert werden können Reference "Zoll (DE) Stichwort ""Zolllagerverfahren"" http://www.zoll.de/DE/Fachthemen/Zoelle/Zollverfahren/Zolllagerverfahren/zolllagerverfahren_node.html (20.3.2017) vgl. auch VO (EU) 2013/952 zur Festlegung des Zollkodex der Union, Art.240 Abs.1; ABl. L_269/2013, S.1, konsol. Fassung: 02013R0952-20161224/DE"
    Comment Zolllager werden im Zollgebiet der Union eingerichtet und dienen überwiegend der abgabenfreien Lagerung von Nicht-Unionswaren.
    customs warehouse | bonded warehouse
    en
    Definition any place approved by and under the supervision of the customs authorities where goods may be stored under the conditions laid down Reference "COM-Terminology Coordination, based on: Art. 240 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (19.7.2019)"
    entrepôt douanier | entrepôt de douane | entrepôt sous douane
    fr
    Definition "1. locaux ou tout autre endroit agréé par les douanes pour le stockage de marchandises non Union sous le régime de l’entrepôt douanier et soumis à la surveillance douanière2. ce régime douanier lui-même, voir [ IATE:758400 ]" Reference "Règlement (UE) n° 952/2013 établissant le code des douanes de l'Union, CELEX:32013R0952/FR"
    Comment "Les entrepôts douaniers peuvent être utilisés pour le stockage en douane de marchandises par toute personne (""entrepôt douanier public"") ou pour le stockage par le titulaire d'une autorisation d'entrepôt douanier (""entrepôt douanier privé""). Source: règlement (UE) n° 952/2013 établissant le code des douanes de l'Union, article 240, CELEX:32013R0952/FR"
  5. TRADE|tariff policy · TRADE|tariff policy|EU customs procedure · FINANCE|taxation

    #604136

    IATE #758400
    nós imeachta stórasaithe custaim Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais (athmhúnlú)"
    ga
    Context 'Féadfar earraí a cuireadh faoi nós imeachta stórasaithe custaim nó faoi nós imeachta próiseála nó i saorchrios a láimhseáil sna gnáthfhoirmeacha a cheapfar chun iad a chaomhnú, chun a gcuma nó a gcáilíocht margaíochta a fheabhsú nó chun iad a ullmhú le haghaidh a ndáilte nó a n-athdhíolta.' Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais (athmhúnlú)"
    stórasú custaim Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Zolllagerverfahren | Zollagerverfahren | Zolllagerregelung
    de
    Definition Verfahren zur Lagerung von Waren in einem behördlich zugelassenen Zolllager im Zollgebiet der Gemeinschaft Reference ---
    Comment DIV: cf 30/09/2003
    customs warehousing procedure | customs warehousing | customs warehousing arrangements
    en
    Definition storage arrangements under which payment of import duties and/or VAT is suspended or delayed when non-Union goods are stored within premises or under an inventory system authorised as a customs warehouse, and under which excise duty, where applicable, on non-Union goods will not become due until the goods leave the storage arrangements in question Reference "‘Customs warehousing’, Notice 232 (Feb 2011), HM Revenue & Customs, http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_ShowContent&id=HMCE_CL_000253&propertyType=document [19.3.2012]"
    régime de l'entrepôt de douane | régime de l'entrepôt douanier
    fr
    Comment Le régime de l'entrepôt de douane fait l'objet de l'Annexe E.3. de la Convention de Kyoto.
  8. EDUCATION AND COMMUNICATIONS|communications|communications systems

    #647797

    IATE #3539205
    ollstóráil ainm fearainn Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    stórasú ainm fearainn Reference Comhairle-GA
    ga
    domain name warehousing
    en
    Definition practice of domain name registrars obtaining control of a domain name with the intent to hold or 'warehouse' it for their use or profit Reference "COM-EN, based on:Wikipedia > Domain name warehousing. http://en.wikipedia.org/wiki/Domain_name_warehousing [24.10.2011]"
  11. TRADE|tariff policy · INTERNATIONAL RELATIONS|cooperation policy|cooperation policy

    #618079

    IATE #1080858
    trádstóras saor Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Freilager
    de
    Definition In Teilen des Zollgebiets der Gemeinschaft gelegene Räumlichkeiten, die vom übrigen Zollgebiet getrennt sind und in denen bestimmte Waren als nicht im Zollgebiet der Gemeinschaft befindlich angesehen werden. Reference ---
    free warehouse
    en
    Definition premises situated within the Community's customs territory, in which non-Community goods placed in them are considered, for purposes of the application of import duties and commercial policy import measures, as not being within the customs territory of the Community provided they are not released for free circulation or entered under another customs procedure under the conditions laid down in Regulation (EEC) No 2504/88 Reference "Council Regulation (EEC) No 2504/88 of 25 July 1988 on free zones and free warehouses"
  12. TRADE|marketing|preparation for market

    #623472

    IATE #1239846
    barántas duga Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    barántas trádstórais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Lagerempfangsschein | Lagerschein
    de
    Definition "Zweischein-Papier, das den Kaufleuten für hinterlegte Ware von den Lagerhäusern ausgehändigt wird. Der ""warrant"" ist ein besonderer Verpfändungsschein, der nach Abtrennung des ""récépissé"" auf z.B.eine Bank indossiert, dem kreditsuchenden Einkäufer zur Bezahlung seiner Waren dienen kann" Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    WR | negotiable warehouse receipt | dock warrant | warehouse warrant | warehouse receipt | warehouse release | warrant
    en
    Definition "an instrument issued by warehousekeepers,licensed by the state to traders who deposit goods with them.One part,the ""warrant"" is a pledge paper which,detached from the ""récépissé"",can be used to obtain credit" Reference Internat.Account.Lex.,UEC-Group Accounts
    récépissé-warrant | warrant-cédule | warrant | récépissé d'entrepôt | certificat d'entrepôt
    fr
    Definition titre délivré par les magasins généraux aux commerçants qui y déposent des marchandises Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  13. TRADE|tariff policy|customs regulations

    #618118

    IATE #1081029
    stóras custaim príobháideach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Féadfar stórais chustaim a chur ar fáil d'aon duine chun stórasú custaim a dhéanamh ar earraí ('stóras custaim poiblí'), nó do shealbhóir an údaraithe stórála custaim chun earraí a stóráil ('stóras custaim príobháideach').' Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GA"
    privates Zolllager
    de
    private customs warehouse | private warehouse
    en
    Definition building authorised by the relevant customs authority for use as a warehouse to store goods under customs duty and tax suspension by a private holder of an authorisation for customs warehousing Reference "COM-EN, based on: HM Revenue & Customs, 'Customs warehousing' '21.Glossary of terms and abbreviations', s.v. customs warehouse, http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_ShowContent&id=HMCE_CL_000253&propertyType=document#P1638_191672 [26.4.2013], and Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code), Art. 153 (2), CELEX:32008R0450/EN"
    entrepôt privé | entrepôt de douane privé
    fr
  14. TRADE|tariff policy|customs regulations · TRADE|tariff policy

    #607920

    IATE #800239
    stóras custaim poiblí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Féadfar stórais chustaim a chur ar fáil d'aon duine chun stórasú custaim a dhéanamh ar earraí ('stóras custaim poiblí'), nó do shealbhóir an údaraithe stórála custaim chun earraí a stóráil ('stóras custaim príobháideach').' Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GA"
    öffentliches Zolllager | Zollager
    de
    Definition durch die Zollbehörden zugelassene Räumlichkeiten oder sonstige Stätten, die von jedermann zur Zolllagerung von Nicht-Unionswaren unter zollamtlicher Überwachung genutzt werden können Reference "Council-DE, vgl. VO 952/2013 zur Festlegung des Zollkodex der Union, Art.240 (ABl. L_269/2013, S.1) CELEX:32013R0952/DE"
    Comment "XREF: privates Zolllager IATE:135423"
    public customs warehouse
    en
    Definition building authorised by the relevant customs authority for use by any person as a warehouse for storing goods under customs duty and tax suspension Reference "COM-EN, based on:HM Revenue & Customs, 'Customs warehousing' '21.Glossary of terms and abbreviations', s.v. customs warehouse, http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_ShowContent&id=HMCE_CL_000253&propertyType=document#P1638_191672 [10.4.2018]"
    entrepôt de douane public
    fr
    Definition entrepôt de douane géré par les autorités douanières, et ouvert à tous les importateurs Reference SEC:Voc.Douanier
  16. TRADE|tariff policy · TRADE|tariff policy|common tariff policy · FINANCE|taxation

    #624476

    IATE #1263691
    stóras cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    trádstóras cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Steuerlager
    de
    Definition jeder Ort, an dem unter bestimmten, von den zuständigen Behörden des Mitgliedstaats, in dem sich das Steuerlager befindet, festgelegten Voraussetzungen verbrauchsteuerpflichtige Waren unter Steueraussetzung vom zugelassenen Lagerinhaber hergestellt, bearbeitet, gelagert, empfangen oder versandt werden Reference "Richtlinie 2008/118/EG des Rates vom 16. Dezember 2008 über das allgemeine Verbrauchsteuersystem und zur Aufhebung der Richtlinie 92/12/EWG CELEX:32008L0118/DE"
    tax warehouse | fiscal warehouse
    en
    Definition "place where excise goods are produced, processed, held, received or dispatched under duty suspension arrangements by an authorised warehousekeeper in the course of his business, subject to certain conditions laid down by the competent authorities of the Member State where the tax warehouse is located" Reference "Directive 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC"
    Comment "On goods in a tax warehouse, customs duties have either been paid or are not payable, but the tax charges have not been paid pending confirmation of the destination of the goods. (Neither customs nor tax charges have been paid on goods in a customs warehouse.)"
    entrepôt fiscal
    fr
    Definition lieu où des marchandises soumises à accise sont produites, transformées, détenues, reçues ou expédiées sous un régime de suspension de droits par un entrepositaire agréé dans l'exercice de sa profession, sous certaines conditions fixées par les autorités compétentes de l'État membre dans lequel se situe l'entrepôt fiscal Reference "Conseil-FR, d'après Directive 2008/118/CE relative au régime général d'accise et abrogeant la directive 92/12/CEE (version consolidée du 01.01.2020)"
    Comment "À la différence de l'entrepôt douanier, le paiement des droits de douane n'est en principe pas suspendu."