Voorbeelden van het gebruik van Fiscal element in het Engels en hun vertalingen in het Nederlands
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The fiscal element of the control is'alternative' rather than'additive.
The Faeroes may replace an import duty of a fiscal nature or the fiscal element of an import duty by an internal tax.
The fiscal element of control is the Redevance,
In the two control areas, the fiscal element of control is both'additive' and'independent.
The fiscal element of the control is of an'alternative' nature in that firms can pay a tax to allow realization of their project whenever.
In the case of customs duties comprising a protective element and a fiscal element, Article 9 shall apply to the protective element. .
Ii Independent fiscal element, whereby firms are required to pay a tax before. they can realize their project,
The contracting parties may replace a customs duty of a fiscal nature or the fiscal element of a customs duty by an internal tax.
Customs duties of a fiscal nature or the fiscal element referred to in paragraph 1(2)
a customs duty of a fiscal nature or the fiscal element of any such duty.
The impact of the introduction of a fiscal element on the reduction of CO2 emissions can be highly significant.
The Joint Committee provided for under Article 32 may decide that Portugal shall retain after 1 January 1980 a customs duty of an exclusively fiscal nature or the fiscal element of a customs duty.
In the case of customs duties comprising a protective element and a fiscal element, Article 2 shall apply to the protective element. .
Thus, the choice of an'alternative' fiscal element causes the decision power to rest with firms
Apart from these more practical reasons, other arguments have been used to rationalize the choice of a control system where the permit element is dominant and against systems where the fiscal element is strongest.
The Joint Committee will examine how customs duties of a fiscal nature and the fiscal element of customs duties may be replaced by internal taxes not later than 1 January 1980.
The United Kingdom shall replace the fiscal element of the customs duties referred to in paragraph 1 by an internal tax in accordance with Article 38 of the Act concerning the Conditions of Accession and the Adjustments to the Treaties of 22 January 1972.
The new Member States shall retain the right to replace a customs duty of a fiscal nature or the fiscal element of any such duty by an internal tax svhich is in conformity svith Article 95 of the EEC Treaty.
Examining the controls from the perspective of'external stringency' shows that the initial Dutch system displayed the highest degree while the Authorization displays the lowest degree as a result of its'alternative' fiscal element.
In the Dutch case, we noted the difficulty in introducing a fiscal element in recessionary period, although in this situation it could be difficult to introduce any form of locational control.
The lowest degree of'external stringency' is found in Italy in that the'alternative' nature of the fiscal element causes this to be the principal factor of the control since it allows the permit system to be avoided.
In Italy, the choice of an'alternative' fiscal element in the mixed system causes the control to be one where the firm has the final decision power as it can realize as intended either by avoiding the permit procedure
By way of derogation from the first subparagraph, the Directive shall not apply in the new Member States to customs duties of a fiscal nature or the fiscal element of such duties which are retained in those States, in accordance with
In some respects, the inclusion of the fiscal element can be regarded as unnecessary as long as the control has the potential to pursue a high level of'internal stringency',
Denmark, Ireland and the United Kingdom may retain until 1 January 1976 a customs duty of a fiscal nature or the fiscal element of a customs duty in the event of implementation of Article 38 of the"Act concerning the Conditions of Accession and the Adjustments to the Treaties.
Ireland shall retain the right to replace the fiscal element con tained in the customs duties applied to motor vehicles
Where the Commission finds that in a new Member State there is serious difficulty in replacing a customs duty of a fiscal nature or the fiscal element of any such duty, it shall authorize that State, following a request made before 1 February 1973, to retain the duty or fiscal element, provided the State abolishes it by 1 January 1976 at the latest.
The United Kingdom shall replace customs duties of a fiscal nature and the fiscal element of such duties by an internal tax, in accordance with Article 38
The United Kingdom shall replace customs duties of a fiscal nature and the fiscal element of such duties by an internal tax, in accordance with Article 38
it should be noted that the'alternative' nature of the fiscal element causes the permit to lose its power to foreclose an option to the firm