Exemple de utilizare a Minimum excise duty în Engleză și traducerile lor în Română
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Member States may levy a minimum excise duty on cigarettes.”.
To increase minimum excise duty for cigarettes in line with internal market price harmonisation and health considerations.
Some of these countries still did not reach even the level of minimum excise duty as required by the current directives.
(10) Member States should be given the option of neutralising the impact of changes in the VAT rate on the overall minimum excise duty;
The EU Energy Taxation Directive15 sets minimum excise duty rates, but nearly all Member States choose to set higher rates.
Whereas it is necessary for the Kingdom of Spain to have a transitional period of two years in order to attain that overall minimum excise duty;
Thus, the minimum excise duty for fine-cut tobacco should be EUR 43 per kilogram, and the proportional minimum requirement should be 38% of weighted average price.
Whereas for the completion on 1 January 1993 of an internal market without frontiers it is necessary to establish an overall minimum excise duty for cigarettes;
It is proposed to increase minimum excise duty on Jan. 1, 2014 from EUR 64 to EUR 90 per 1000 cigarettes and the proportional minimum from 57% to 63% of weighted price average.
The Kingdom of Spain shall have a transitional period of two years, starting on 1 January 1993,to attain the overall minimum excise duty laid down in Article 2.
The overall minimum excise duty on cigarettes shall be determined on the basis of cigarettes of the price category most in demand according to data established as at 1 January of each year.
Member States should be given more effective means to levy specific or minimum excise duty on cigarettes, so as to ensure a minimum monetary amount of taxation.
To apply the minimum excise duty rate requirement set out in the European Union directive will apply not only to MPPC cigarettes(as is currently provisioned), but to all the cigarettes sold in the country.
If relatively expensive cigarettes are more popularin a certain country, then the minimum excise duty calculated using weighted average price as a benchmark would be smaller than excise duty calculated using MPPC.
The EUR 90 minimum excise duty for all retail prices constitutes an increase of 41% in a period of 4 years and is at least 300% higher than the expected consumer prices increase in the EU.
(16) there is nothing to prevent Member States from being authorised to apply a minimum excise duty to cigars, cigarillos and smoking tobacco where such an option already exists for cigarettes and hand-rolling tobacco;
The overall minimum excise duty on cigarettes shall be determined on the basis of cigarettes of the price category most in demand according to data established as at 1 January of each year, beginning on 1 January 1993.
Considering different traditions and social differences among Member States, it has to be noted that in some countries, especially in those that joined the EU just recently,the raising of minimum excise duty from EUR 64 to EUR 90 per 1000 cigarettes could bring several negative consequences.
This means that Italy cannot impose a minimum excise duty on cheaper cigarettes and fine cut tobacco, which is higher than the tax imposed on more expensive products competing on the market.
Every two years, and for the first time not later than 31 December 1994, the Council, acting on the basis of a report and, where appropriate, a proposal from the Commission,shall examine the overall minimum excise duty laid down in Article 2, the provisions of Article 3(2) and the structure of excise duties as defined in Article 10b of Directive 72/464/EEC and, acting unanimously after consulting the European Parliament.
Member States may levy a minimum excise duty on cigarettes, provided that this does not have the effect of raising the total tax to more than 90% of the total tax on the most popular price category of cigarettes.".
This objective can be achieved by authorising Member States to levy a minimum excise duty on cigarettes on condition that it does not exceed the excise duty levied on cigarettes of the price category most in demand.
Member States may levy a minimum excise duty on cigarettes sold at a price lower than the retail selling price for cigarettes of the price category most in demand, provided that such excise duty does not exceed the amount of the excise duty levied on cigarettes of the price category most in demand.".
When a change in the retail selling price of cigarettes in the most popular price category occurs in a Member State,thereby bringing the incidence of the overall minimum excise duty below the level specified in the first subparagraph of Article 2, the Member State in question may refrain from adjusting the incidence of the overall minimum excise duty until not later than 1 January of the second year following that in which the change occurs.
Each Member State shall apply an overall minimum excise duty(specific duty plus ad valorem duty excluding VAT), the incidence of which shall be set at 57% of the retail selling price(inclusive of all taxes) and which shall not be less than EUR 60 per 1000 cigarettes for cigarettes of the price category most in demand.
Not later than 1 January 1993, each Member State shall apply an overall minimum excise duty(specific duty plus ad valorem duty excluding VAT) the incidence of which shall be set at 57% of the retail selling price(inclusive of all taxes) for cigarettes of the price category most in demand.
Member States may levy a minimum excise duty on cigarettes and on fine-cut tobacco for the rolling of cigarettes, provided that this does not have the effect of raising the total tax to more than 90% of the total tax on the most popular price category of cigarettes or the most popular price category of fine-cut tobacco for the rolling of cigarettes respectively.
Member States which levy an overall minimum excise duty of at least EUR 95 per 1000 cigarettes for cigarettes of the price category most in demand need not comply with the 57% minimum incidence requirement.
Notwithstanding paragraph 1, Member States which on 1 July 2001 applied an overall minimum excise duty less than EUR 60 per 1000 cigarettes for cigarettes of the price category most in demand, may postpone up to and including 31 December 2004 the application of an overall minimum excise duty of EUR 60 per 1000 cigarettes for cigarettes of the price category most in demand.
Whereas, in order to establish the internal market on 1 January 1993,it is necessary to establish minimum excise duties for manufactured tobacco other than cigarettes;