tagasimaksed

Terminological databases

ID 694879 Last modified 30.12.2004

Domain financial transactions - payment systems - cash

tagasimaksed

reimbursements

arrangement by which a party is repaid for payments made according to the instructions of another party

tagasimaksed

reimbursements

Usage examples

Reimbursement between institutions. Benefits in kind provided in accordance with the provisions of this chapter by the institution of one Member State on behalf of the institution of another Member State shall be fully refunded.

ID 695734 Last modified 30.12.2004

Domain customstaxationcommon organization of the market

tagastamine preferred

tagasimaksed

drawback

a refund of customs or excise duty paid on goods that are being exported or used in the production of manufactured exports
amount of import duties and taxes repaid under the drawback procedure
repayment by a government, in whole or in part, of customs duties on imported merchandise that is subsequently manufactured into a more finished article and reexported; or the refund, upon the exportation of an article, of a domestic tax to which it has been subjected

tagastamine preferred

tagasimaksed

drawback

Usage examples

The preceding provisions shall not apply to such a drawback of customs duties or charges having equivalent effect nor to such a repayment of indirect taxation including turnover taxes, excise duties and other indirect taxes as is allowed when goods are exported from a Member State to a third country, insofar as such a drawback or repayment does not exceed the amount imposed, directly or indirectly, on the products exported.

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