tax-paid manufactured tobacco oor Frans

tax-paid manufactured tobacco

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tabac fabriqué libéré de taxe

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(3) To qualify to receive a rebate under subsection (2), a person must (a) determine the inventory of tax-paid manufactured tobacco held by the person at the beginning of February 9, 1994; and (b) apply to the Minister for the rebate before August 9, 1994 in any form and manner that is authorized by the Minister.
Les fils ont fonduGiga-fren Giga-fren
Persons who have sold tax-paid manufactured tobacco (as defined in subsection 68.162(1)) or tax-paid cigarettes (as defined in subsection 68.163(1) or 68.164(1)) to a purchaser for resale must, at all reasonable times, make their records and books of account and other supporting documents available for inspection by officers of the Department or a person authorized by the Minister, and must provide every facility necessary to inspect them.
TITULAIRE DE L AUTORISATION DE MISE SUR LE MARCHEGiga-fren Giga-fren
Section 68.162 of the Act provides, in part, as follows: (2) The Minister may pay to a person who held tax-paid manufactured tobacco in the person's inventory at the beginning of February 9, 1994 a tax rebate equal to the total of (a) $0.025 multiplied by the number of cigarettes and tobacco sticks in that inventory, and (b) $0.025 multiplied by the number of grams of manufactured tobacco, other than cigarettes and tobacco sticks, in that inventory.
C' est nécessaire pour moiGiga-fren Giga-fren
Section 68.162 of the Act provides, in part, as follows: (2) The Minister may pay to a person who held tax-paid manufactured tobacco in the person's inventory at the beginning of February 9, 1994 a tax rebate (3) To qualify to receive a rebate under subsection (2), a person must (a) determine the inventory of tax-paid manufactured tobacco held by the person at the beginning of February 9, 1994; and (b) apply to the Minister for the rebate before August 9, 1994 in any form and manner that is authorized by the Minister.
Autre partie à la procédure: Commission des Communautés européennesGiga-fren Giga-fren
Section 98.1 May grant authority to inspect the books and records of tobacco manufacturers to persons other than officials of the Agency Headquarters Positions Director General, Revenue Collections Director, Accounts Receivable Field Positions Director, Tax Centre Director, Tax Services Office Section 98.2 May grant authority for persons other than officials of the Agency to inspect the books and records of persons who have sold tax-paid manufactured tobacco or cigarettes to a purchaser for re-sale Headquarters Positions Director General, Revenue Collections Director, Accounts Receivable Field Positions Director, Tax Centre Director, Tax Services Office Note:
Votre ceinture, s' il vous plaîtGiga-fren Giga-fren
In addition, the invoice must include the statement “Manufactured tobacco products: Value added tax paid at source and not deductible”.’
Police!Je veux que tout le monde sorte de ce bar immédiatementEurLex-2 EurLex-2
Enter the total amount of Federal Excise tax/duty paid for (1) Cigarettes, (2) Tobacco sticks, (3) Manufactured tobacco.
Je suis rentrée uniquement parce que je savais que papa allait s' inquiéterGiga-fren Giga-fren
Top of page Rebate for tobacco products held in inventory by wholesalers and retailers The Prime Minister announced that wholesalers and retailers will be eligible for a rebate of excise taxes already paid on cigarettes, manufactured tobacco, and tobacco sticks they are holding in their inventories at the beginning of the day on February 9, 1994.
que, dans ces conditions, il ne devrait être autorisé à accéder quGiga-fren Giga-fren
Refunds Manufacturers that have paid tax on exported tobacco will be able to claim a refund of the tax if they can produce written evidence that all of the taxes imposed by a foreign government on those exported tobacco products have been paid.
En substance, cela signifie que tout est devenu beaucoup plus interactif.Giga-fren Giga-fren
(1) Section 68.161 of the Act is replaced by the following: Refund of tax where foreign taxes paid or where products for sale in foreign duty free shop 68.161 The Minister may refund to the manufacturer or producer of tobacco products (within the meaning assigned by section 23.1) the tax paid under subsection 23.2(1) in respect of the tobacco products where (a) the manufacturer or producer provides evidence satisfactory to the Minister that to the Minister
Sur la proposition du Ministre des Affaires intérieures et de la Fonction publiqueGiga-fren Giga-fren
That would a fortiori be the case if the application for reimbursement of VAT were to relate to the entire amount paid by the manufacturer or importer of the manufactured tobacco on the ground that the tax paid in advance by them applies in full to the price invoiced by each intermediate supplier to its customer.
C' est peut- être du marché noirEurLex-2 EurLex-2
(b) import, export, transit, tax-paid and duty-free sales and quantity or value of production of tobacco, tobacco products or manufacturing equipment;
Vous avez plus besoin de points que moiEurLex-2 EurLex-2
Should Council Directive 92/12/EEC (1) of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products be interpreted as meaning that a Member State which has collected excise duty for manufactured tobacco by means of issuing tax markings is obliged to reimburse the recipient of the tax markings for the sum paid for them if manufactured tobacco furnished with those tax markings in another Member State departs from the duty suspension arrangement irregularly with the consequence that the latter Member State collects excise duty for the manufactured tobacco from the trader established there who dispatched the manufactured tobacco under intra-community duty-suspension arrangements ?
Ravie de vous rencontrerEurLex-2 EurLex-2
18 It is common ground that, in accordance with Article 2 of that Royal Decree, invoices relating to those supplies made to Vandoorne contain the statement ‘Manufactured tobacco products: Value added tax paid at source and not deductible’ and, consequently, do not indicate a separate amount of VAT.
Tu n' es pas ma mèreEurLex-2 EurLex-2
[If on July 1, 2003, a duty free shop licensee possesses imported manufactured tobacco on which excise tax was paid under section 23.12 of the Excise Tax Act, the excise tax is treated as if it were the special duty imposed under section 53 of the Act.
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C. Transition C.1. Inventory Conversion Under the Excise Tax Act As a result of excise tax being rolled into excise duty, tobacco manufacturers will be in a position where they are holding tax-free inventories of tobacco that will now be required to be duty paid.
Dans un sensGiga-fren Giga-fren
For reasons of commercial efficiency, Prince Edward Island uses Nova Scotia-marked tobacco products on which federal excise taxes are paid by the manufacturer at the rates applicable to such products for sale in Nova Scotia.
Nous repasseronsGiga-fren Giga-fren
THE AGGREGATE AMOUNT OF THE TWO TAXES MUST BE PAID BY THE MANUFACTURER OR IMPORTER WHEN BUYING THE TAX BANDS WHICH ARE AFFIXED TO THE VARIOUS TOBACCO PRODUCTS BEFORE THEY ARE MARKETED WHETHER THEY ARE MANUFACTURED IN BELGIUM OR IMPORTED INTO THAT COUNTRY ; THE TAX BANDS SHOW THE RETAIL PRICE TAKEN INTO ACCOUNT IN CALCULATING THE TAXES DUE .
Non, c' était sa cellule à Saint- QuentinEurLex-2 EurLex-2
If excise duty became payable on tobacco products manufactured in Canada before July 1, 2003, but the excise tax was not yet payable before that day, the manufacturer of the tobacco products may apply for a refund of the excise duty that was paid.
Lors de la discussion qui s' est tenue en 1998 sur le rapport van Lancker, j' ai déjà précisé qu' il n' était pas correctd' affirmer que les travailleurs frontaliers seraient fondamentalement discriminés.Giga-fren Giga-fren
37 Thus, in a situation such as that at issue in the case in the main proceedings, it is common ground that, as has already been noted in paragraph 18 of the present judgment, the invoices relating to those various supplies do not, pursuant to Article 2 of Royal Decree No 13, set out in paragraph 13 of the present judgment, mention a separate amount of VAT inasmuch as they indicate a price which includes the amount of VAT paid by the manufacturer or importer and contain the statement ‘Manufactured tobacco products: Value added tax paid at source and not deductible’.
Pour ce qui concerne la Région wallonne, l'article #, #o, alinéa #, du Code des impôts sur les revenus # est remplacé par la disposition suivanteEurLex-2 EurLex-2
It provides simply that ‘in order to facilitate monitoring of the charging of VAT, VAT that is due when manufactured tobacco products are supplied shall be paid ... at the same time as excise duty, when the manufacturer or importer purchases the tax stamps’. (14)
Voir aussi la note # du présent chapitreEurLex-2 EurLex-2
If the new system is implemented, the excise-duty-paid inventories of tobacco manufacturers that are licensed under the Excise Tax Act are proposed to be subject to duty under the Excise Act, 1999 equal to the excise tax imposed by the Excise Tax Act.
Qu' est- ce que je vous sers?En fait, un autre barmanGiga-fren Giga-fren
Whereas, when taxes on manufactured tobacco are determined in the Member States, particular attention must be paid to the protection of public health and Union policy in this respect, and to the relationship between this aspect and the price of manufactured tobacco;
• D'importants progrès ont été réalisés concernant la mise en œuvre des initiatives prioritaires du Plan d'action, de la SPAT et de la DFI mais, dans l'ensemble, la mise en œuvre accuse un retard de deux ans.EurLex-2 EurLex-2
67 sinne gevind in 34 ms. Hulle kom uit baie bronne en word nie nagegaan nie.