Traduction de «direction de l'accise » (Français → Anglais) :

Excise Branch [ Excise Tax Branch | Excise Duty Branch ]

Directive on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products | Holding and movements Directive

excise good

Director, Excise Management Services

Customs and Excise Branch

exemption from excise duty

Definition: This block contains a wide variety of disorders that differ in severity and clinical form but that are all attributable to the use of one or more psychoactive substances, which may or may not have been medically prescribed. The third character of the code identifies the substance involved, and the fourth character specifies the clinical state. The codes should be used, as required, for each substance specified, but it should be noted that not all fourth character codes are applicable to all substances. Identification of the psychoactive substance should be based on as many sources of information as possible. These include self-report data, analysis of blood and other body fluids, characteristic physical and psychological symptom ...[+++]s, clinical signs and behaviour, and other evidence such as a drug being in the patient's possession or reports from informed third parties. Many drug users take more than one type of psychoactive substance. The main diagnosis should be classified, whenever possible, according to the substance or class of substances that has caused or contributed most to the presenting clinical syndrome. Other diagnoses should be coded when other psychoactive substances have been taken in intoxicating amounts (common fourth character .0) or to the extent of causing harm (common fourth character .1), dependence (common fourth character .2) or other disorders (common fourth character .3-.9). Only in cases in which patterns of psychoactive substance-taking are chaotic and indiscriminate, or in which the contributions of different psychoactive substances are inextricably mixed, should the diagnosis of disorders resulting from multiple drug use (F19.-) be used. | Modifiers The following fourth-character subdivisions are for use with categories F10-F19: Code Title .0 Acute intoxication A condition that follows the administration of a psychoactive substance resulting in disturbances in level of consciousness, cognition, perception, affect or behaviour, o ...

directive (EU) [ Commission Directive | Community directive | Council Directive | European Parliament and Council directive ]

implementing directive [ Commission implementing directive | Council implementing directive ]

Is the term ‘[consumption of] energy products’ in Article 1(1)(a) of Council Directive 2008/118/EC (1) of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (2) to be interpreted — in cases involving energy products which have been released for free circulation and are removed from a tax warehouse of an authorised warehouse keeper, sold in a commercial transaction to a purchaser which possesses neither an authorisation for the production of electricity nor a certificate as an end use ...[+++]r exempt from excise duty, and which are then resold by that purchaser to a third party which possesses an authorisation for the production of electricity, a permit from the competent authorities of the Member State for receiving duty-free energy products and a certificate as an end user exempt from excise duty, and to which the energy products are delivered directly by the authorised warehouse keeper, without coming under the actual control of the purchaser — as meaning that the energy products are consumed by their direct purchaser, which does not in fact put them to use in a particular operation, or as meaning that they are consumed by the third party, which does in fact put them to use in an operation which it carries out?

(13)‘a movement of excise goods within the Union’ means the movement between two or more Member States of excise goods under suspension of excise duty within the meaning of Chapter IV of Directive 2008/118/EC or of excise goods after release for consumption within the meaning of Chapter V, Section 2, of Directive 2008/118/EC.

‘a movement of excise goods within the Union’ means the movement between two or more Member States of excise goods under suspension of excise duty within the meaning of Chapter IV of Directive 2008/118/EC or of excise goods after release for consumption within the meaning of Chapter V, Section 2, of Directive 2008/118/EC.

Member States referred to in the third subparagraph of Article 2(2) of Directive 92/79/EEC which levy an excise duty of at least EUR 77 per 1 000 cigarettes irrespective of the weighted average retail selling price, may, from 1 January 2014, apply a quantitative limit of not less than 300 items as regards cigarettes brought into their territory without further payment of excise duties from a Member State which applies a lower excise duty in accordance with the third subparagraph of Article 2(2) of that Directive.