Translation of "taxable product " (English → French) :

making taxable products available for consumption

dutiable product | taxable product

basic taxable amount | basis of taxation | tax base | taxable amount | taxable base

corporation's taxable production profits from mineral resources in Canada

Production Revenue and Taxable Incremental Oil Revenue Return

taxable import | taxable importation

Calculation of a Trust Designation of its Net Taxable Capital Gains and Eligible Taxable Capital Gains

taxable supply (1) | taxable turnover (2)

total taxable supplies | total taxable turnover

tax base | tax basis | income base | basis of assessment | taxable base | basis of taxation | assessment basis | taxable matter

1. Until 1 January 2023, Member States may, without prejudice to paragraph 5 of this Article , apply an exemption or a reduced rate of general energy consumption taxation under fiscal control on the taxable products referred to in Article 2 of this Directive where such products are made up of, or contain, one or more of the following products or where, as far as biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC are concerned, these products comply with the sustainability criteria laid down in Article 17 of that Directive or, as far as fuel is concerned, for as long as their market share remains below 5%.

Until 31 December 2023, Member States may, without prejudice to paragraph 5 of this Article, apply an exemption or a reduced rate of general energy consumption taxation under fiscal control on the taxable products referred to in Article 2 of this Directive where such products are made up of, or contain, one or more of the following products and where, as far as biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC are concerned, these products comply with the sustainability criteria laid down in Article 17 of that Directive:

Until 1 January 2023, Member States may, without prejudice to paragraph 5 of this Article, apply an exemption or a reduced rate of general energy consumption taxation under fiscal control on the taxable products referred to in Article 2 of this Directive where such products are made up of, or contain, one or more of the following products and where, as far as biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC are concerned, these products comply with the sustainability criteria laid down in Article 17 of that Directive:

2. For the purposes of paragraph 1, “taxable dealer” shall mean a taxable person whose principal activity in respect of purchases of gas, electricity, heat or cooling energy is reselling those products and whose own consumption of those products is negligible.