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φορολογική αποθήκη/αποθήκευση/αποθηκευτής

English translation: tax warehouse, tax-warehousing, tax warehousekeeper

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Greek term or phrase:φορολογική αποθήκη/αποθήκευση/αποθηκευτής
English translation:tax warehouse, tax-warehousing, tax warehousekeeper
Entered by: Vicky Papaprodromou
Options:
- Contribute to this entry
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09:10 May 22, 2005
Greek to English translations [PRO]
Law: Taxation & Customs
Greek term or phrase: φορολογική αποθήκη/αποθήκευση/αποθηκευτής
Για τη σημασία των όρων, σύμφωνα με τον Νόμο 2386:

Ως καθεστώς φορολογικής αποθήκευσης νοείται το φορολογικό καθεστώς αναστολής της καταβολής Φ.Π.Α., σύμφωνα με τις διατάξεις του παρόντος άρθρου.

2. Για τους σκοπούς του παρόντος άρθρου θεωρούνται ως:

α) «φορολογική αποθήκη«, κάθε τόπος που ορίζεται ως τέτοιος με άδεια της αρμόδιας αρχής, όπου αποθηκεύονται αγαθά από τον εκμεταλλευτή φορολογικής αποθήκης κατά την άσκηση της δραστηριότητας του,

β) «εκμεταλλευτής φορολογικής αποθήκης«, το φυσικό ή νομικό πρόσωπο που έχει λάβει άδεια από την αρμόδια αρχή να αποθηκεύει σε φορολογική αποθήκη αγαθά δικής του κυριότητας ή τρίτων,

γ) «εναποθέτης«, το φυσικό ή νομικό πρόσωπο που δεν έχει την ιδιότητα του εκμεταλλευτή φορολογικής αποθήκης, έχει όμως άδεια από την αρμόδια αρχή να παραλαμβάνει κατά την άσκηση της δραστηριότητας του, αγαθά που προορίζονται να τεθούν σε φορολογική αποθήκη.
Nektaria Notaridou
Local time: 06:31
tax warehouse, tax-warehousing, tax warehousekeeper
Explanation:
Products subject to excise duties are generally produced, and can afterwards be held under duty suspension, in tax warehouses. The establishment and operation of tax warehouses is subject to the authorization of the Member States. They should respect the principles laid down in Commission Recommendation 2000/789/EC of 29 November 2000 setting out guidelines for the authorisation of warehousekeepers under Council Directive 92/12/EEC in relation to products subject to excise duty.
http://europa.eu.int/comm/taxation_customs/taxation/excise_d...

All delegations took the view that goods subject to excise duties could not give rise to exclusive placing under the VAT tax-warehousing arrangements provided for in Article 16 (1)(B)(e). However, the Member States agreed that places which were approved as warehouses pursuant to Directive 92/12/EEC on excise duties could be recognised in parallel as VAT warehouses.
http://66.102.9.104/search?q=cache:CVkr1DmAus0J:www.revenue....

7. Each Member State determines its rules concerning the production, processing and holding of products subject to excise duty, subject to the provisions of the Directives in question. Where excise duty has not been paid, the production, processing and holding of products are monitored under the tax warehousing arrangements.
http://dollarasia.com/EU Policies.Asp

Administrative Penalties (Tax Warehousekeepers)
Section 99 of the 2003 Finance Act inserted a new section 124A into the 2001 Finance Act. The purpose of the section was to provide for an administrative (civil) penalty of €1,500 on a tax warehouse keeper who breaches tax warehousekeeper requirements set out in regulations. Examples of the types of breaches intended to be targeted by this measure included failure to submit returns or keep proper records. The text of section 124A (1)(b) however does not meet this purpose as it refers to conditions of approval only rather than the requirements that are imposed on warehousekeepers in regulations. Accordingly, it is now proposed to amend this section to refer to those requirements and the various regulations governing them
www.finance.gov.ie/documents/tsg/2004/ tsg32Finance%20Bill%202004%20Preliminary%20List.rtf



Selected response from:

Vicky Papaprodromou
Greece
Local time: 16:31
Grading comment
Τι ύψος έχεις για να παραγγείλω τη λαμπάδα?
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +4tax warehouse, tax-warehousing, tax warehousekeeper
Vicky Papaprodromou


Discussion entries: 1





  

Answers


37 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
φορολογική αποθήκη/αποθήκευση/αποθηκευτής
tax warehouse, tax-warehousing, tax warehousekeeper


Explanation:
Products subject to excise duties are generally produced, and can afterwards be held under duty suspension, in tax warehouses. The establishment and operation of tax warehouses is subject to the authorization of the Member States. They should respect the principles laid down in Commission Recommendation 2000/789/EC of 29 November 2000 setting out guidelines for the authorisation of warehousekeepers under Council Directive 92/12/EEC in relation to products subject to excise duty.
http://europa.eu.int/comm/taxation_customs/taxation/excise_d...

All delegations took the view that goods subject to excise duties could not give rise to exclusive placing under the VAT tax-warehousing arrangements provided for in Article 16 (1)(B)(e). However, the Member States agreed that places which were approved as warehouses pursuant to Directive 92/12/EEC on excise duties could be recognised in parallel as VAT warehouses.
http://66.102.9.104/search?q=cache:CVkr1DmAus0J:www.revenue....

7. Each Member State determines its rules concerning the production, processing and holding of products subject to excise duty, subject to the provisions of the Directives in question. Where excise duty has not been paid, the production, processing and holding of products are monitored under the tax warehousing arrangements.
http://dollarasia.com/EU Policies.Asp

Administrative Penalties (Tax Warehousekeepers)
Section 99 of the 2003 Finance Act inserted a new section 124A into the 2001 Finance Act. The purpose of the section was to provide for an administrative (civil) penalty of €1,500 on a tax warehouse keeper who breaches tax warehousekeeper requirements set out in regulations. Examples of the types of breaches intended to be targeted by this measure included failure to submit returns or keep proper records. The text of section 124A (1)(b) however does not meet this purpose as it refers to conditions of approval only rather than the requirements that are imposed on warehousekeepers in regulations. Accordingly, it is now proposed to amend this section to refer to those requirements and the various regulations governing them
www.finance.gov.ie/documents/tsg/2004/ tsg32Finance%20Bill%202004%20Preliminary%20List.rtf





Vicky Papaprodromou
Greece
Local time: 16:31
Native speaker of: Native in GreekGreek
PRO pts in category: 12
Grading comment
Τι ύψος έχεις για να παραγγείλω τη λαμπάδα?

Peer comments on this answer (and responses from the answerer)
agree  Assimina Vavoula
4 hrs
  -> Ευχαριστώ, Μίνα!

agree  Nadia-Anastasia Fahmi: Αν και έχει ξανατεθεί η ερώτηση...
6 hrs
  -> Α ναι; Δεν τη θυμόμουν καθόλου και καθόμουν κι έψαχνα σαν τη χαζή... Ευχαριστώ, Νάντια!

agree  Evdoxia R.
1 day1 min
  -> Ευχαριστώ!

agree  Maria Ferstl
2 days7 hrs
  -> Ευχαριστώ, Μαρία!
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