Traduction de «deduzione fatta delle spese » (Italien → Anglais) :

2. Notwithstanding paragraph 1, the import duty on products covered by CN codes 1001 10 00, 1001 90 91, ex 1001 90 99 (high quality common wheat), 1002, ex 1005, other than hybrid seed, and ex 1007 other than hybrid for sowing, shall be equal to the intervention price valid for such products on importation and increased by 55 %, minus the cif import price applicable to the consignment in question.

In the light of the ECJ rulings in the Ampafrance case (C-177/99 and C-181/99) and the Advocate-General's final submission in the Commission v. France case (C-345/99 and C-40/00), is this retroactive restriction on deduction against VAT previously paid on exclusively business-related or professional outgoings covered by Article 17(6) of Directive 77/388/EEC ?

In the light of the ECJ rulings in the Ampafrance case (C-177/99 and C-181/99) and the Advocate-General's final submission in the Commission v. France case (C-345/99 and C-40/00), is this retroactive restriction on deduction against VAT previously paid on exclusively business-related or professional outgoings covered by Article 17(6) of Directive 77/388 EEC?

2. Notwithstanding paragraph 1, the import duty on products covered by CN codes ex 1001 other than merlin, 1002, 1003, ex 1005 other than hybrid seed, and ex 1007 other than hybrid for sowing, shall be equal to the intervention price valid for such products on importation and increased by 55 %, minus the cif, import price applicable to the consignment in question.

2. Member States may, however, permit the deduction of acquisition costs from unearned premiums in non-life-insurance business and their deduction by an actuarial method from mathematical reserves in life-assurance business.

Whereas producer undertakings would be in breach of the prohibition on price discrimination if they were to charge different prices to comparably-placed customers depending on whether the transactions were effected by those undertakings themselves or on their behalf by middlemen such as employees, agents, representatives, commission agents acting on behalf of those undertakings but in their own names, or agents for goods on consignment (allowance being made for remuneration paid to such middlemen) ; whereas, accordingly, undertakings must ensure that middlemen acting on their behalf apply in their transactions the price lists and condit ...[+++]ions of sale of the undertakings or of their selling agencies;