- custom duty bill
-
фр. obligation cautionnée
исп. letra garantizada
вексель под торговое обязательство
Особый вид кредитов, предоставляемых во Франции государством корпорациям на выплату косвенных налогов или таможенных пошлин под гарантии банков или иных финансовых организаций. Эти векселя позволяют корпорации отсрочить выплаты налога на добавленную стоимость или таможенных пошлин. Государство выпускает вексель на сумму, которую корпорация согласна выплатить по наступлении срока его погашения.
Финансы и долги. — М.: Весь мир. 1997.
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