custom duty bill


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.

Смотреть что такое "custom duty bill" в других словарях:

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