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Subject: trader торговое предприятие? предприятие, ведущее торгово-промышленную деятельность?
Интересует только этот один терминAs a result, notably, the provisions relating to movements under suspension of excise duty need to be adapted so as to allow such movements to be covered by procedures under this new system. Changes to this effect would provide a simplified and paperless environment for trade, while permitting more integrated, faster and risk
oriented control approaches for excise authorities (cf. third and fourth recital of Decision 1152/2003/EC).
Apart from these new provisions, other amendments of the rules set out in Directive 92/12/EEC are considered to be necessary such as:
– to take account of legal developments and new legal concepts;
– to simplify and modernise the excise procedures, with the aim of reducing excise obligations for traders in particular for traders carrying out cross-border business without compromising excise controls.
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