(1). An international tax term used, for some reason, by some European tax authorities in place of “mandatory”, probably as the result of some consultant’s report, the production of which undoubtedly was a waste of taxpayer money.
(1). An emergency, last resort move that no one wants to do, but everyone would do if the alternative is fulfilling French fry orders.
“Yeah, so, it looks like the roll out of the new system didn’t work and none of our fixes … umm … fixed it. I suppose we could turn it off and then back on again. It’s kind of a break-glass solution, but it might work.”