'tax on the ownership of real property' — Parallel English-Irish Corpus of Legislation

444 results in 118 documents

#1401795

(6) (a) I gcás inar deimhin leis na Coimisinéirí gur íocadh cáin den ghné chéanna le cáin mhaoine cónaithe i gcríoch lasmuigh den Stát i leith maoin chónaithe (seachas maoin chónaithe sa Stát) is cuid de mhaoin chónaithe iomchuí duine inmheasúnaithe ar aon dáta luachála faoi threoir aon dáta roimh an dáta luachála sin ach laistigh de dhá mhí dhéag ón dáta sin, féadfaidh siad liúntas a thabhairt i modh creidmheasa in aghaidh na cánach a bheidh dlite agus iníoctha maidir leis an maoin chónaithe sin don dáta luachála sin i leith an cháin choigríche a íocadh sa chríoch sin maidir leis an maoin chónaithe sin agus chun na críche sin is é a bheidh sa cháin a bheidh dlite agus iníoctha maidir leis an maoin chónaithe sin don dáta luachála sin an méid a bhfuil idir é agus iomlán na cánach is iníoctha ag an duine inmheasúnaithe maidir lena mhaoin chónaithe iomchuí ar an dáta luachála an chomhréir chéanna atá idir margadhluach na maoine cónaithe sin ar an dáta sin agus comhiomlán mhargadhluachanna na maoine cónaithe go léir is cuid dá mhaoin chónaithe iomchuí ar an dáta sin.

( 6 ) ( a ) Where the Commissioners are satisfied that a tax of a similar character to residential property tax was paid in a territory outside the State in respect of residential property (other than residential property in the State) comprised in the relevant residential property of an assessable person on any valuation date by reference to any date prior to but within twelve months of that valuation date, they may make an allowance by way of credit against the tax due and payable in respect of such residential property for that valuation date for the foreign tax paid in that territory in respect of such residential property and for this purpose the tax due and payable in respect of that residential property for that valuation date shall be the amount which bears to the total tax payable by the assessable person in respect of his relevant residential property on the valuation date the same proportion as the market value of that residential property on that date bears to the aggregate amount of the market values of all residential property comprised in his relevant residential property on that date.

Number 15 of 1983: FINANCE ACT, 1983
#494391

(3) An duine dá dtagraítear i bhfo-alt (1) agus ionadaí pearsanta an duine sin, beidh cumhacht aige nó aici, d’fhonn an cháin a íoc, nó méid na cánach a chruinniú nuair a bheidh an cháin íoctha cheana féin, cibé acu a bheidh an mhaoin dílsithe don duine sin nó nach mbeidh, méid na cánach sin a chruinniú agus aon chaiteachais arna n-íoc nó arna dtabhú go cuí ag an duine sin i leith méid na cánach sin a chruinniú, tríd an maoin sin nó aon chuid den mhaoin sin a dhíol nó a mhorgáistiú, nó trí mhuirear infhoirceanta ar an maoin sin nó ar aon chuid di.

(3) The person referred to in subsection (1) and the personal representative of such person shall, for the purposes of paying the tax, or raising the amount of the tax when already paid, have power, whether the property is or is not vested in that person, to raise the amount of such tax and any expenses properly paid or incurred by that person in respect of raising the amount of such tax, by the sale or mortgage of, or a terminable charge on, that property or any part of that property.

FINANCE ACT 2010
#720522

Beidh an tAontas, a shócmhainní, a ioncam agus a mhaoin eile saortha ó gach cáin dhíreach.

The Union, its assets, revenues and other property shall be exempt from all direct taxes.

Treaty establishing the European Atomic Energy Community (Consolidated version 2016)
#723407

Beidh an tAontas, a shócmhainní, a ioncam agus a mhaoin eile saortha ó gach cáin dhíreach.

The Union, its assets, revenues and other property shall be exempt from all direct taxes.

Treaty on the Functioning of the European Union (Consolidated version 2016)
#1227433

(2) I gcás asbhaint a lamháil, nuair a dhéanfar amach méid na mbrabús a ríomhfar le haghaidh measúnachta i leith cánach ioncaim faoi Sceideal D, maidir le luach bliantúil aon tailte, tionóntán nó oidhreachtán a measúnaíodh faoi Sceideal A, ansin, chun an ghlancháin ioncaim a dhéanamh amach, cuirfear leis an gcáin ioncaim is inmhuirir ar mhéid na mbrabús faoi Sceideal D an méid atá ag an gcáin ioncaim sa mheasúnú (arna laghdú chun críocha bailiúcháin, má laghdaítear) i leith na dtailte, na dtionóntán nó na n-oidhreachtán sin faoi Sceideal A don bhliain mheasúnachta de bhreis ar cháin ioncaim arna ríomh de réir an ráta chaighdeánaigh chánach ar aon chíos nó íocaíocht bhliantúil atá iníoctha ar na tailte, na tionóntáin nó na hoidhreachtáin sin.

(2) Where a deduction is allowed, in arriving at the amount of the profits computed for the purpose of assessment to income tax under Schedule D, on account of the annual value of any property assessed under Schedule A, there shall, for the purpose of arriving at the net income tax, be added, to the income tax chargeable on the amount of the profits under Schedule D, the excess of the income tax contained in the assessment (as reduced for the purposes of collection, if it is so reduced) in respect of the said property under Schedule A for the year of assessment over income tax computed at the standard rate of tax on any rent or annual payment to which the said property is subject.

Number 6 of 1967: INCOME TAX ACT, 1967
#1294889

(4) Aon duine cuntasach a n-údaraítear dó nó a gceanglaítear air cáin a íoc i leith leasa is leas teoranta beidh sé i dteideal aisíoc a fháil as an maoin ina bhfuil an leas teoranta nó ar a bhfuil sé muirearaithe nó urraithe nó a bhfuil teideal ann é a mhuirearú nó a urrú amhlaidh uirthi agus beidh aige, chun an cháin a íoc nó chun méid na cánach a chruinniú ar í a bheith íoctha cheana féin, cibé acu atá nó nach bhfuil an mhaoin dílsithe dó, cumhacht méid na cánach sin agus aon ús agus aon chaiteachais a d'íoc sé nó a thabhaigh sé go cuí ina leith sin a chruinniú tríd an maoin sin nó aon chuid di a dhíol nó a mhorgáistiú nó a chur faoi mhuirear infhoirceanta agus beidh ag aon duine cuntasach eile a bheidh i dteideal aisíoc a fháil faoi fho-alt (3) an chumhacht chéanna i ndáil le haon mhaoin a n-údaraítear dó nó a gceanglaítear air cáin a íoc ina leith.

(4) Any accountable person who is authorised or required to pay tax in respect of an interest which is a limited interest shall be entitled to reimbursement from the property in which the limited interest subsists or on which it is charged or secured or on which it is entitled to be so charged or secured and he shall, for the purpose of paying the tax, or raising the amount of the tax when already paid, have power, whether the property is or is not vested in him, to raise the amount of such tax, and any interest and expenses properly paid or incurred by him in respect thereof, by the sale or mortgage of or a terminable charge on that property or any part thereof and any other accountable person who is entitled to reimbursement under subsection (3) shall have a similar power in relation to any property in respect of which he is authorised or required to pay tax.

Number 25 of 1975: WEALTH TAX ACT, 1975
#1401455

ciallaíonn “cáin” cáin mhaoine cónaithe is inmhuirearaithe de bhua na Coda seo;

"tax" means residential property tax chargeable by virtue of this Part;

Number 15 of 1983: FINANCE ACT, 1983
#1422070

—(1) I gcás ina muirearaítear cáin bhronntanais nó cáin oidhreachta i leith maoine maidir le teagmhas a tharlaíonn an 30ú lá d'Eanáir, 1985, nó dá éis, agus gur diúscairt sócmhainne (arb í an mhaoin chéanna nó aon chuid den mhaoin chéanna í) an teagmhas céanna chun críocha cánach gnóchan caipitiúil, ní dhéanfar an cháin ghnóchan caipitiúil, más ann, is inmhuirearaithe ar an diúscairt a asbhaint le linn an luach inchánach a bheith á fhionnadh chun críocha na cánach bronntanais nó na cánach oidhreachta ach, sa mhéid gur íocadh í, asbhainfear í as an nglancháin bhronntanais nó as an nglancháin oidhreachta mar chreidmheas i gcoinne an chéanna, anuas go dtí glanmhéid an chéanna.

—(1) Where gift tax or inheritance tax is charged in respect of property on an event happening on or after the 30th day of January, 1985, and the same event constitutes for capital gains tax purposes a disposal of an asset (being the same property or any part of the same property), the capital gains tax, if any, chargeable on the disposal shall not be deducted in ascertaining the taxable value for the purposes of the gift tax or inheritance tax but, in so far as it has been paid, shall be deducted from the net gift tax or inheritance tax as a credit against the same, up to the net amount of the same.

Number 10 of 1985: FINANCE ACT, 1985
#1464023

63.—(1) I gcás ina muirearaítear cáin bhronntanais nó cáin oidhreachta i leith maoine maidir le teagmhas a tharlaíonn an 30ú lá d'Eanáir, 1985, nó dá éis, agus gur diúscairt sócmhainne (arb í an mhaoin chéanna nó aon chuid den mhaoin chéanna í) an teagmhas céanna chun críocha cánach gnóchan caipitiúil, ní dhéanfar an cháin ghnóchan caipitiúil, más ann, is inmhuirearaithe ar an diúscairt a asbhaint le linn an luach inchánach a bheith á fhionnadh chun críocha na cánach bronntanais nó na cánach oidhreachta ach, sa mhéid gur íocadh í, asbhainfear í as an nglancháin bhronntanais nó as an nglancháin oidhreachta mar chreidmheas i gcoinne an chéanna:

63.—(1) Where gift tax or inheritance tax is charged in respect of property on an event happening on or after the 30th day of January, 1985, and the same event constitutes for capital gains tax purposes a disposal of an asset (being the same property or any part of the same property), the capital gains tax, if any, chargeable on the disposal shall not be deducted in ascertaining the taxable value for the purposes of the gift tax or inheritance tax but, in so far as it has been paid, shall deducted from the net gift tax or inheritance tax as a credit against the same:

Number 12 of 1988: FINANCE ACT, 1988
#1624386

beidh saortha ó gach cáin dhíreach

other property shall be exempt form all direct taxes beidh...

Order of Business (Dáil Éireann/Seanad Éireann)
#2017035

Is féidir an caiteachas (cothabháil, árachas, slándáil, agus cánacha maoine) a thuar.

Expenses (maintenance, insurance, security, and property taxes) are predictable.

Commission Delegated Regulation (EU) 2021/598 of 14 December 2020 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for assigning risk weights to specialised lending exposures (Text with EEA relevance)
#2208927

Beidh an tAontas, a shócmhainní, a ioncam agus a mhaoin eile saortha ó gach cáin dhíreach.

The Union, its assets, revenues and other property shall be exempt from all direct taxes.

Decision No 2/2021 of the Joint European Union/Switzerland Air Transport Committee set up under the Agreement between the European Community and the Swiss Confederation on Air Transport of 8 December 2021 replacing the Annex to the Agreement between the European Community and the Swiss Confederation on Air Transport [2022/122]
#2431647

Sa Danmhairg, cuirtear caidhpeáil arís agus arís eile ar chánacha réadmhaoine faoi láthair, dá bhrí sin, ní mhéadaíonn siad de réir phraghsanna an mhargaidh.

In Denmark recurrent property taxes are currently capped, hence they do not increase with market prices.

Council Recommendation of 12 July 2022 on the 2022 National Reform Programme of Denmark and delivering a Council opinion on the 2022 Convergence Programme of Denmark
#2557128

cáin ioncaim agus cánacha réadmhaoine.

income tax and property taxes.

Commission Delegated Regulation (EU) 2022/2114 of 13 July 2022 supplementing Regulation (EU) 2020/1503 of the European Parliament and of the Council with regard to regulatory technical standards specifying the entry knowledge test and the simulation of the ability to bear loss for prospective non-sophisticated investors in crowdfunding projects (Text with EEA relevance)
#2638294

Leis an athchóiriú cuirtear i bhfeidhm luachanna nua cánach maoine a bhaineann leis an margadh, leathnaítear an bonn cánach agus cuirtear feabhas ar chothroime agus ar éifeachtúlacht eacnamaíoch na cánach maoine.

The reform applies new market-related property tax values, widens the tax base and improves the fairness and economic efficiency of the property tax.

COMMUNICATION FROM THE COMMISSION Enhanced Surveillance update - Greece, May 2022
#2646816

tá cánacha ar shaothar, ar thomhaltas, ar mhaoin agus ar an gcomhshaol faoi bhun mheán an Aontais.

labour, consumption, property and environmental taxes are all below the EU average.

COMMISSION STAFF WORKING DOCUMENT 2022 Country Report - Ireland Accompanying the document Recommendation for a COUNCIL RECOMMENDATION on the 2022 National Reform Programme of Ireland and delivering a Council opinion on the 2022 Stability Programme of Ireland
#2646817

Tá na cánacha athfhillteacha ar mhaoin i measc na gcánacha is ísle san Aontas.

Recurrent taxes on property are among the lowest in the EU.

COMMISSION STAFF WORKING DOCUMENT 2022 Country Report - Ireland Accompanying the document Recommendation for a COUNCIL RECOMMENDATION on the 2022 National Reform Programme of Ireland and delivering a Council opinion on the 2022 Stability Programme of Ireland
#2782984

Beidh an tAontas, a shócmhainní, a ioncam agus a mhaoin eile saortha ó gach cáin dhíreach.

The Union, its assets, revenues and other property shall be exempt from all direct taxes.

Decision No 1/2023 of the Joint European Union/Switzerland Air Transport Committee set up under the Agreement between the European Community and the Swiss Confederation on Air Transport of 9 June 2023 replacing the Annex to the Agreement between the European Community and the Swiss Confederation on Air Transport [2023/1459]
#2885013

Áirítear leis sin freisin ioncam cánach ó chánacha athfhillteacha maoine, ina gcuidiú ar leith don fhás.

This also includes tax revenues from recurrent property taxes, which are particularly conducive to growth.

COMMISSION STAFF WORKING DOCUMENT 2023 Country Report - Ireland Accompanying the document Recommendation for a COUNCIL RECOMMENDATION on the 2023 National Reform Programme of Ireland and delivering a Council opinion on the 2023 Stability Programme of Ireland
#2885016

Mar sin féin, achtaíodh athchóirithe a bhfuil gealladh fúthu maidir le cánacha athfhillteacha maoine, amhail an méid seo a leanas:

However, promising reforms on recurrent property taxes were enacted, such as:

COMMISSION STAFF WORKING DOCUMENT 2023 Country Report - Ireland Accompanying the document Recommendation for a COUNCIL RECOMMENDATION on the 2023 National Reform Programme of Ireland and delivering a Council opinion on the 2023 Stability Programme of Ireland
#2896694

☐g) cánacha agus dleachtanna náisiúnta ar mhaoin dhochorraithe, seachas an mhaoin dhochorraithe thuasluaite

☐g) national taxes and duties on immovable property, other than the above-mentioned ones

Decision No 4/2023 of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part of 19 October 2023 on standard forms for the communication of information and statistical data, the transmission of information via the Common Communication Network and the practical arrangements for the organisation of contacts between central liaison offices and liaison departments [2023/2475]
#2918146

☐g) cánacha agus dleachtanna náisiúnta ar mhaoin dhochorraithe, seachas an mhaoin dhochorraithe thuasluaite

☐ g) national taxes and duties on immovable property, other than the above-mentioned ones

Council Decision (EU) 2023/2408 of 16 October 2023 on the position to be taken on behalf of the European Union within the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
#466116

Cáin Mhaoine Cónaithe

Residential Property Tax

FINANCE ACT, 1999
#491646

Cáin a íoc trí mhaoin oidhreachta a thabhairt.

Payment of tax by means of donation of heritage property.

FINANCE ACT 2010
#824597

Maoin ar a mbeidh cáin inéilithe.

Property in respect of which tax is chargeable.

Number 32 of 1929: FINANCE ACT, 1929
#1033822

agus más rud é, i gcás maoine a bhfuil a láthair suímh lasmuigh de chríocha an dá Pháirtí, go lamhálfaidh Páirtí Conarthach i gcoinne a chánach creidmheas maidir le cáin is iníoctha sa tír ina bhfuil láthair suímh na maoine, cuirfear an creidmheas sin san áireamh nuair a beifear ag fionnadh, chun críocha míre (2) den Airteagal seo, an mhéid de cháin an Pháirtí sin is inchurtha i leith na maoine.

and if, in respect of property situated outside the territories of both parties, a Contracting Party allows against its tax a credit for tax payable in the country where the property is situated, that credit shall be taken into account in ascertaining, for the purposes of paragraph (2) of this Article, the amount of the tax of that Party attributable to the property. [GA]

Number 18 of 1950: FINANCE ACT, 1950
#1220688

—(1) Muirearófar cáin faoi Sceideal B ar áititheoir na maoine.

—(1) Tax under Schedule B shall be charged upon the occupier of the property.

Number 6 of 1967: INCOME TAX ACT, 1967
#1294980

Cáin ina muirear ar mhaoin.

Tax to be a charge on property.

Number 25 of 1975: WEALTH TAX ACT, 1975
#1294994

(3) Déanfaidh na Coimisinéirí, ar dhuine is duine cuntasach i leith aon mhaoin á iarraidh orthu, más deimhin leo gur íocadh nó go n-íocfar aon mhéid cánach a muirearaíodh ar an maoin sin agus is iníoctha ar aon dáta luachála (nó nach bhfuil aon mhéid cánach muirearaithe ar an maoin), deimhniú a thabhairt don duine, i cibé foirm is cuí leo, sa chéill sin agus urscaoilfidh an deimhniú an mhaoin ó dhliteanas i leith cáin (más ann) is iníoctha ar an dáta luachála sin, agus déanfaidh an deimhniú, i gcás ceannaitheoir a cheannaigh bona fide aon mhaoin réadach a áirítear sa mhaoin réamhráite ar chomaoin iomlán in airgead nó i luach airgid gan fógra, an mhaoin réadach a shaoradh ó dhliteanas i leith cáin (más ann) is iníoctha ar an dáta sin d'ainneoin aon cheilt nó míráiteas sa tuairisceán, sa tuairisceán breise nó sa mheasúnacht ar ar a bhonn a measúnaíodh an méid agus d'ainneoin aon neamhdhóthanacht sa mheasúnacht sin.

(3) The Commissioners shall, on application to them by a person who is an accountable person in respect of any property, if they are satisfied that any amount of tax charged on that property and payable on any valuation date has been or will be paid (or that no amount of tax is charged on the property), give a certificate to the person, in such form as they think fit, to that effect and the certificate shall discharge the property from liability for tax (if any) payable on that valuation date, and the certificate shall, in the case of a bona fide purchaser of any real property comprised in the property aforesaid for full consideration in money or money's worth without notice, exonerate the real property from liability for tax (if any) payable on that date notwithstanding any suppression or misstatement in the return, additional return or assessment on the basis of which the amount may have been assessed and notwithstanding any insufficiency of such assessment.

Number 25 of 1975: WEALTH TAX ACT, 1975
#1305478

Ar Aghaidh (CUID IV Luach Maoine le haghaidh Cánach)

Next (PART IV VALUE OF PROPERTY FOR TAX) No. 8/1976:

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1305586

CUID IV Luach Maoine le haghaidh Cánach

PART IV VALUE OF PROPERTY FOR TAX

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1305865

Lch. Roimhe Seo (CUID IV Luach Maoine le haghaidh Cánach)

Previous (PART IV VALUE OF PROPERTY FOR TAX)

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1306121

i leith aon mhaoine beidh aige, chun an cháin a íoc, nó méid na cánach a chruinniú nuair a bheidh sé íoctha cheana féin, cumhacht, bíodh an mhaoin dílsithe dó nó ná bíodh, méid na cánach sin agus aon ús agus caiteachais a d'íoc nó a thabhaigh sé go cuí i leith an chéanna a chruinniú tríd an maoin sin nó aon chuid di a dhíol nó a mhorgáistiú nó trí mhuirear infhoirceannta ar an maoin sin nó ar aon chuid di.

in respect of any property shall, for the purpose of paying the tax, or raising the amount of the tax when already paid, have power, whether the property is or is not vested in him, to raise the amount of such tax and any interest and expenses properly paid or incurred by him in respect thereof, by the sale or mortgage of, or a terminable charge on, that property or any part thereof.

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1306380

(3) Déanfaidh na Coimisinéirí, ar dhuine is duine cuntasach i leith aon choda den mhaoin ar bronntanas inchánach nó oidhreacht inchánach í á iarraidh orthu, más deimhin leo gur íocadh nó go n-íocfar an cháin a muirearaíodh ar an maoin i leith an bhronntanais inchánach nó a hoidhreachta inchánach, nó nach bhfuil aon cháin muirearaithe amhlaidh, deimhniú sa chéill sin, i cibé foirm is oiriúnach leo, a thabhairt don duine, a urscaoilfidh an mhaoin ó dhliteanas cánach (más ann) i leith an bhronntanais nó na hoidhreachta, go feadh an mhéid a shonrófar sa deimhniú.

(3) The Commissioners shall, on application to them by a person who is an accountable person in respect of any of the property of which a taxable gift or taxable inheritance consists, if they are satisfied that the tax charged on the property in respect of the taxable gift or taxable inheritance has been or will be paid, or that there is no tax so charged, give a certificate to the person, in such form as they think fit, to that effect, which shall discharge the property from liability for tax (if any) in respect of the gift or inheritance, to the extent specified in the certificate.

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1327494

“(6) (a) I gcás ar deimhin leis na Coimisinéirí gur íocadh cáin ar aon ghné le cáin rachmais i gcríoch lasmuigh den Stát i leith aon mhaoine (seachas maoin réadach sa Stát) faoi threoir aon dáta roimh dháta luachála ach laistigh de dhá mhí dhéag ón dáta sin, féadfaidh siad liúntas a thabhairt i modh creidmheasa in aghaidh na cánach rachmais a bheidh dlite agus iníoctha ar an dáta sin i leith na maoine sin nó díolúine a thabhairt i leith na maoine sin maidir leis an dáta luachála sin.

"(6) ( a ) Where the Commissioners are satisfied that a tax of a similar character to wealth tax was paid in a territory outside the State in respect of any property (other than real property in the State) by reference to any date prior to but within twelve months of a valuation date, they may make an allowance by way of credit against the wealth tax due and payable on that date in respect of such property or grant exemption in respect of such property for that valuation date.

Number 18 of 1977: FINANCE ACT, 1977
#1401301

Ar Aghaidh (CUID VI Cáin Mhaoine Cónaithe)

Next (PART VI RESIDENTIAL PROPERTY TAX)

Number 15 of 1983: FINANCE ACT, 1983
#1401385

CUID VI Cáin Mhaoine Cónaithe

PART VI RESIDENTIAL PROPERTY TAX

Number 15 of 1983: FINANCE ACT, 1983
#1401501

Cáin mhaoine cónaithe a mhuirearú.

Charge of residential property tax.

Number 15 of 1983: FINANCE ACT, 1983
#1401608

(3) Féadfaidh na Coimisinéirí measúnacht chánach a athbhreithniú tráth ar bith agus, i gcás inar gá aon leasú a dhéanamh ar mheasúnacht de thoradh an athbhreithnithe, cibé acu i leith na maoine cónaithe iomchuí ar ar measúnaíodh cáin cheana féin nó i leith aon mhaoine cónaithe iomchuí breise, féadfaidh na Coimisinéirí, de réir mar is fearr is eol agus is feasach dóibh agus mar a chreideann siad, measúnacht leasaithe a dhéanamh maidir leis an gcáin a bheidh dlite agus iníoctha ar ghlan-mhargadhluach mhaoin chónaithe iomchuí an duine inmheasúnaithe lena mbaineann nó ar ghlan-mhargadhluach aon choda di.

(3) An assessment of tax may be reviewed by the Commissioners at any time and, where any amendment of an assessment is necessary as a result of the review whether in respect of the relevant residential property already assessed to tax or in respect of any additional relevant residential property, the Commissioners may, to the best of their knowledge, information and belief, make an amended assessment of the tax due and payable upon the net market value of the relevant residential property of the assessable person concerned or any part thereof.

Number 15 of 1983: FINANCE ACT, 1983
#1401820

Lch. Roimhe Seo (CUID VI Cáin Mhaoine Cónaithe)

Previous (PART VI RESIDENTIAL PROPERTY TAX)

Number 15 of 1983: FINANCE ACT, 1983
#1413216

(4) Más rud é, ar leith ón bhfo-alt seo, go mbeadh cáin inmhuirearaithe faoin alt seo breis agus uair amháin faoin diúscairt chéanna ar mhaoin nó ar mhaoin in ionannas leis an maoin sin, ní bheidh cáin inmhuirearaithe ach uair amháin ar an maoin sin, is é sin le rá, ar an ócáid is luaithe a dtiocfaidh cáin chun bheith inmhuirearaithe ar an maoin sin.

(4) Where, apart from this subsection, property or property representing such property would be chargeable under this section with tax more than once under the same disposition, such property shall be so chargeable with tax once only, that is to say, on the earliest occasion on which such property becomes so chargeable with tax.

Number 9 of 1984: FINANCE ACT, 1984
#1500497

Cáin Mhaoine Cónaithe

RESIDENTIAL PROPERTY TAX 121.

Number 10 of 1990: FINANCE ACT, 1990
#1503176

Ar Aghaidh (CUID V Cáin Mhaoine Cónaithe)

Next (PART V RESIDENTIAL PROPERTY TAX )

Number 10 of 1990: FINANCE ACT, 1990
#1503607

CUID V Cáin Mhaoine Cónaithe

PART V RESIDENTIAL PROPERTY TAX

Number 10 of 1990: FINANCE ACT, 1990
#1503694

Lch. Roimhe Seo (CUID V Cáin Mhaoine Cónaithe)

Previous (PART V RESIDENTIAL PROPERTY TAX )

Number 10 of 1990: FINANCE ACT, 1990
#1610295

An Bille Airgeadais (Cáin Mhaoine Áitiúil) (Leasú), 2014 An Dara Céim

FINANCE (LOCAL PROPERTY TAX) (AMENDMENT) BILL 2014 SECOND STAGE

Order of Business (Dáil Éireann/Seanad Éireann)
#1630532

Cáin MHaoine Cónaithe 1. Maoin 2. Dílseánacht F. Trácht

Residential Property Tax cf. property

Order of Business (Dáil Éireann/Seanad Éireann)
#2115157

Dreasacht Chánach Maoine Montana i leith Táirgeadh Breosla Malartach agus Feithiclí (Montana Alternative Fuel and Vehicle Production Property Tax Incentive)

Montana Alternative Fuel and Vehicle Production Property Tax Incentive

Commission Implementing Regulation (EU) 2021/1267 of 29 July 2021 imposing definitive countervailing duties on imports of biodiesel originating in the United States of America following an expiry review pursuant to Article 18 of Regulation (EU) 2016/1037 of the European Parliament and of the Council
#2213050

Cumhdaítear an cháin mhaoine leis freisin.

It also covers property tax.

Definitive adoption (EU, Euratom) 2022/182 of the European Union’s general budget for the financial year 2022
#2325794

Speansas cánach maoine

Property tax expense

Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

Search direction

Search mode

Filter results

Collections

Word forms

tax

property

444 results in 118 documents

#1401795

#494391

#720522

#723407

#1227433

#1294889

#1401455

#1422070

#1464023

#1624386

#2017035

#2208927

#2431647

#2557128

#2638294

#2646816

#2646817

#2782984

#2885013

#2885016

#2896694

#2918146

#466116

#491646

#824597

#1033822

#1220688

#1294980

#1294994

#1305478

#1305586

#1305865

#1306121

#1306380

#1327494

#1401301

#1401385

#1401501

#1401608

#1401820

#1413216

#1500497

#1503176

#1503607

#1503694

#1610295

#1630532

#2115157

#2213050

#2325794