Exemple de utilizare a Fiscal warehouse în Engleză și traducerile lor în Română
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(4) A fiscal warehouse may not be used for the retail sale of excisable products.
The maximum storage capacity in the case of fiscal warehouses used only for storage operations;
(2) A fiscal warehouse may be used only for the production and/or storage of excisable products.
Upon the arrival of the products at the fiscal warehouse of receipt, copy 2 is to be retained by such warehouse. .
Copies 2, 3, and 4 of the document are to accompany the excisable product during movement to the fiscal warehouse of receipt.
(1) A fiscal warehouse may operate only on the basis of a valid authorization issued by the competent fiscal authority.
(3) Excisable products subject to marking, according to the present title,may not be stored in a fiscal warehouse of storage.
(2) The holding of an excisable product outside a fiscal warehouse is prohibited, if the excise for such product has not been paid.
General rules(1) The production and/or storage of excisable products where the excise has not been paid may take place only in a fiscal warehouse.
Maintain an adequate system for the control of stock in the fiscal warehouse, including effective management, accounting and security systems;
(2), until January 1, 2007, the storage of mineral oils under an excise suspension regime is allowed only in a fiscal warehouse of production.
(2) In the case of the movement of excisable products between two fiscal warehouses under a suspension regime, this document is to be drafted in 5 copies, used as follows.
(5) An authorized warehouse-keeper may contest a decision of revocation ornullification of an authorization for a fiscal warehouse according to legislation in force.
The holding outside fiscal warehouses of products subject to marking that are not marked or holding such products that are marked with false or counterfeit marks;
The conformity between the quantities of alcohol and distillates released from the fiscal warehouse of production with those recorded in the fiscal documents;
Install and maintain any locks, seals, measuring instruments or other similar adequate devices,necessary to ensure the security of the excisable products located in the fiscal warehouse;
During a continuous period of at least six months,the quantity of excisable products stored in the fiscal warehouse is less than the quantity provided in norms, based on art.
And 189, the fiscal warehouse of dispatch is required to provide the competent fiscal authorities, upon their request, accurate and timely information about the movement of the mineral oils.
The production of excisable products that are subject to the fiscal warehouse system, outside a fiscal warehouse that is authorized by the competent fiscal authority;
Authorized warehouse-keeper- is a physical or legal person authorized by the competent fiscal authority, in the exercise of its activity, to produce, transform, hold,receive and dispatch excisable products within a fiscal warehouse;
In the case of a place that is to be authorized only as a fiscal warehouse of storage, the quantity of stored excisable products must be greater than the quantity for which the amount of potential excises is 50,000 euro.
(1) Any authorized warehouse-keeper is required to submit an excise declaration to the competent fiscal authority for each month that the authorization for a fiscal warehouse is valid, regardless whether excise is payable for such month.
(2) The competent fiscal authority is to nullify an authorization for a fiscal warehouse if inaccurate or incomplete information was provided in connection with the authorization of the fiscal warehouse. .
(3) In the case of a fiscal warehouse authorized for storage, the maximum storage capacity of the proposed fiscal warehouse is to be determined by agreement with the competent fiscal authority.
(4) If the competent fiscal authority decides to revoke or nullify an authorization for a fiscal warehouse, then the competent fiscal authority must send notification of such decision to the authorized warehouse-keeper.
(2) The movement of excisable products from a fiscal warehouse under the conditions provided in section 5 of the present title and according to the norms is not considered a release for consumption if the movement is to.
(1) The following acts constitute civil violations:a the production of excisable products that are subject to the fiscal warehouse system, outside a fiscal warehouse that is authorized by the competent fiscal authority;
And 193, until January 1, 2007,the delivery of mineral oils from a fiscal warehouse of production is to be made only at the moment when the purchaser presents a payment document that attests to the payment to the state budget of the amount of excises related to the quantity that is to be invoiced.
Maintain accurate and timely records regarding the raw materials, work-in-progress and finished excisable products, produced orreceived at fiscal warehouses and dispatched from fiscal warehouses, and provide adequate records upon the request of the fiscal authority;
(2) In order to obtain authorization for a place to operate as a fiscal warehouse, the person that intends to be the authorized warehouse-keeper for such place must submit an application to the competent fiscal authority in the form and manner provided in norms.