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Tax glossary

AB C D EF G H I J K L M N O P Q R S T U V W X Y Z
 
AAD Reference CodeThe unique identifier of an electronic Administrative Accompanying Document (AAD) assigned by its holder Member State Administration.
 
Business PrototypeA software tool designed to ease the validation of the FESS; it can also be used as a demonstration tool of EMCS.
 
Electronic Administrative Accompanying DocumentThe computerised evolution of the current paper AAD.
EMCS Computerisation ProjectThe overall project launched to realise the Excise Movement Control System (EMCS).
Excise Contact GroupThe Excise Contact Group, composed of representatives of the European Trade Federations, of the Member States Administrations and of the Commission, ensures the communication on EMCS with the European traders associations.
Excise Movement and Control SystemThe European project aiming at improving the efficiency of procedures applied to excise products moving under the excise suspension arrangements.
Excise System SpecificationsThe part of the ECP that deals with the production, maintenance and support of the EMCS system specifications.
 
Functional Excise System SpecificationThe document describing in a detailed way the functionality covered by EMCS.
 
Phasing and Scope SpecificationThe document specifying the successive phases of the implementation of EMCS, as well as their respective scope.
 
System for the Exchange of Excise DataThe system allowing the Member States to exchange data of registered operators.