the occurrence by virtue of which the legal conditions necessary for tax to become chargeable are fulfilled
taxable event - an occurrence which gives rise to taxation consequences
Hea teada
DE: Steuertatbestand - Handlung (Umstand) welche(r) die Steuerpflicht begründet; Verursachung der Steuerschuld [1631]
FR: fait générateur de la taxe [1631]
FI: veron aiheuttava tosiseikka [T30224]
The consumption of mineral oils within the curtilage of an establishment producing mineral oils shall not be considered a chargeable event giving rise to excise duty as long as the consumption is for the purose of such production.
However, where such consumption is for purposes not related to that production and in particular for the propulsion of vehicles, this shall be considered a chargeable event giving rise to excise duty.
