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 LenaK1

link 13.04.2008 9:52 
Subject: discharge of accompanying document busin.
Привожу широкий контекст, интересует меня только один термин discharge. Заранее спасибо.

New directive proposed to replace Directive 92/12/EEC

Articles 23 and 24 provide for the use of an electronic 'report of receipt' or the 'report of export', for proof that the excise movement has ended correctly and describe the various stages that it has to pass through. These reports replace the copy of the paper
accompanying document to be returned to the consignor for discharge, prescribed in Article 19 of Directive 92/12/EEC.

Article 29 allows for a simplification of the formalities for the movement of excise goods under suspension of excise duty, by agreement between two or more Member States for frequent and regular movements between certain economic operators. This provision replaces Article 19(2), third subparagraph of Directive 92/12/EEC which only referred to the procedure for discharging the accompanying document. Article
29 extends the possibility to simplify the formalities to the submission of the e-AD as simplifying discharge only is not meaningful under the EMCS.

Article 19 of Directive 92/12/EEC

1. The tax authorities of the Member States shall be informed by traders of deliveries dispatched or received by means of the document. This document shall be drawn up in quadruplicate:
- one copy to be kept by the consignor,
- one copy for the consignee,
- one copy to be returned to the consignor for discharge,
- one copy for the competent authorities of the Member State of destination.

 

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