majoration du distributeur

CONT: D'autre part, lorsqu'un fabricant vend à distance à un distributeur, la taxe est perçue sur le prix de vente du fabricant, prix qui ne comprend pas la majoration du distributeur.

CONT: In another situation, a manufacturer could sell to a distributor dealing with him at arm's length and the tax would be applied on the manufacturer's selling price, a price that does not include the distributor's mark-up.