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fiscalité - iate.europa.eu
ANNEXE 4(articles 122, 123, 123.1 et 159.1)Taux du droit sur les spiritueux

SCHEDULE 4(Sections 122, 123, 123.1 and 159.1)Rates of Duty on Spirits

général - CCMatrix (Wikipedia + CommonCrawl)
Comparing alcohol taxation across the european union...strengths.FindingsOnly 50% of Member States levy any duty on wine and several levy duty on spirits and beer at or close to the EU minimum level....
général - core.ac.uk - PDF: eprints.whiterose.ac.uk
Alcohol consumption in ireland 1986-2006: report for the health service executive alcohol implementation group... A rise in excise duty on cider in 2001 and a rise in excise duty on spirits in 2002 together led to a reduction from 11.2...
Alcohol taxes, tax revenues and the single european market... We cannot reject that the current tax rate on spirits is at the revenue-maximising rate, implying that further increases in the duty on spirits are likely to cause indirect tax revenue to fall....
Alcohol taxes, tax revenues and the single european market... We cannot reject that the current tax rate on spirits is at the revenue-maximising rate, implying that further increases in the duty on spirits are likely to cause indirect tax revenue to fall.

Synonymes et termes associés français

Traductions en contexte français - anglais

(3) Dans le cas où un exploitant agréé d’entrepôt d’accise devient redevable, en vertu de l’article 140, du droit sur les spiritueux, la personne tenue de payer ce droit en vertu du paragraphe (2) cesse d’en être redevable.

(3) If an excise warehouse licensee becomes liable under section 140 for duty on the spirits, the person required under subsection (2) to pay the duty ceases to be liable to pay it.

général - CCMatrix (Wikipedia + CommonCrawl)


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