Translation of "Exclusion du champ de l'impôt " (French → English) :

exempt supply (1) | exemption from tax liability (2)

exclusion from scope due to size

taxes on products, except VAT and import taxes

supply that is exempt from the tax (1) | exempt supply (2)

option for the taxation of exempted supplies | voluntary taxation of supplies

Therefore, genetically modified food falling within the scope of Regulation (EC) No 1829/2003 of the European Parliament and of the Council , food enzymes falling within the scope of Regulation (EC) No 1332/2008 of the European Parliament and of the Council , food used solely as additives falling within the scope of Regulation (EC) No 1333/2008 of the European Parliament and of the Council , food flavourings falling within the scope of Regulation (EC) No 1334/2008 of the European Parliament and of the Council and extraction solvents falling within the scope of Directive 2009/32/EC of the European Parliament and of the Council should be excluded from the scope of t ...[+++]his Regulation.

In addition, Automated Teller Machine withdrawals, payments of taxes, fines or other levies, transfers of funds carried out through cheque images exchanges, including truncated cheques, or bills of exchange, and transfers of funds where both the payer and the payee are payment service providers acting on their own behalf should be excluded from the scope of this Regulation.

In addition, Automated Teller Machine withdrawals, payments of taxes, fines or other levies, transfers of funds carried out through cheque images exchanges, including truncated cheques, or bills of exchange, and transfers of funds where both the payer and the payee are payment service providers acting on their own behalf should be excluded from the scope of this Regulation.

(80)The Commission should be empowered to adopt delegated acts in accordance with Article 290 of the Treaty on the Functioning of the European Unionin order to: specifythe definitions of "critical functions" and "core business lines", specify the circumstances when an institution is failing or likely to fail specify the circumstances when the asset separation tool should be applied specify the liabilities excluded from the scope of application of the bail-in tool, specify the circumstances when exclusion from the bail-in tool is necessary to ensure the continuation of critical operations and core business lines, specify the criteria for ...[+++]the determination of the minimum amount of eligible liabilities required from institutions for the purposes of the bail in tool, specify the circumstances when, in application of the bail-in tool, existing shares should be cancelled and liabilities should be converted into shares, specify the circumstances when third country resolution proceedings should not be recognised, further specify the conditions under which it should be considered that the target level of the financing arrangements has significantly deviated from the initial level, adopt criteria aimed at adjusting the contributions to the financing arrangements to the risk profile of institutions, define obligations aimed at ensuring the effective payment of the contributions to the financing arrangements and specify the conditions for the mutual borrowing between national financing arrangements.