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08:33 Oct 12, 2018 |
English to Polish translations [PRO] Law/Patents - Law: Taxation & Customs / prawo podatkowe | |||||||
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| Selected response from: Frank Szmulowicz, Ph. D. United States Local time: 12:11 | ||||||
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Summary of answers provided | ||||
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2 +1 | składowanie, przemieszczenie, punkt poboru podatku akcyzowego |
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holding, movement and duty point składowanie, przemieszczenie, punkt poboru podatku akcyzowego Explanation: Propozycja -------------------------------------------------- Note added at 7 hrs (2018-10-12 15:52:34 GMT) -------------------------------------------------- Holding of excise goods under duty suspension arrangements 34. Excise goods may be deposited and kept under duty suspension arrangements only in a tax warehouse.--------------- 40.—(1) This Part applies to the movement of excise goods dispatched to another Member State— (a)from a tax warehouse in the United Kingdom; or (b)by a UK registered consignor, under duty suspension arrangements. (2) Except for regulation 45, it only applies to a movement which starts after 31st December 2010. Electronic administrative document for exports of excise goods under duty suspension arrangements 41.—(1) Subject to regulation 50, a movement of excise goods to which this Part applies must take place under cover of an electronic administrative document. 5. Subject to regulation 7(2), there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom. http://www.legislation.gov.uk/uksi/2010/593/made |
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