#1701920
Is é teideal a chuirfear ar gach imeacht i gcúiseanna agus in ábhair maidir le hIoncam.
All proceedings in Revenue causes and matters shall be entitled: I. Recovery of taxes and duties.
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#2061668
ciallaíonn “cánachas” ábhair, lena n-áirítear dearadh, riarachán, forfheidhmiú agus comhlíonadh, i ndáil leis na cánacha agus leis na dleachtanna seo a leanas:
‘taxation’ means matters, including design, administration, enforcement and compliance, relating to the following taxes and duties:
#494871
An tOrdú um an gComhaontú a Bhaineann le Faisnéis faoi Chúrsaí Cánach (Oileáin Cayman) 2010 (I.R.
The Agreement Concerning Information on Tax Matters (Cayman Islands) Order 2010 (S.I.
#499622
An tOrdú um Malartú Faisnéise a Bhaineann le Cúrsaí Cánach (An Bheilís), 2011 (I.R. Uimh. 23 de 2011).”,
The Exchange of Information Relating to Tax Matters (Belize) Order 2011 (S.I. No. 23 of 2011).’’,
#1595057
Comhaontú idir Éire agus Poblacht na hAirgintíne d'fhonn Faisnéis a Mhalartú a Bhaineann le Cúrsaí Cánach.
AGREEMENT BETWEEN IRELAND AND THE ARGENTINE REPUBLIC FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS.
#1609564
An tOrdú um Malartú Faisnéise a Bhaineann le Cúrsaí Cánach (Poblacht na hAirgintíne), 2015.
EXCHANGE OF INFORMATION RELATING TO TAX MATTERS (ARGENTINE REPUBLIC) ORDER 2015.
#1681213
go meastar freisin go bhfuil baint ag an iarraidh le cursaí cánach;
the request is also considered to involve tax matters;
#1946474
ÁBHAIR LEANÚNACHA MAIDIR LE CÁIN BHREISLUACHA AGUS DLEACHT MHÁIL
ONGOING VALUE ADDED TAX AND EXCISE DUTY MATTERS
#1946793
Comhar riaracháin maidir le hábhair a bhaineann le cáin indíreach
Administrative cooperation for matters related to indirect tax
#1986803
Ábhair airgeadaíochta agus cánach
Monetary and tax matters
#2383349
Leanfaidh na Páirtithe d’oibriú i gcomhar maidir le cúrsaí custaim agus cánach.
The Parties will continue to cooperate in customs and tax matters.
#3109410
Cúrsaí cánach
Tax matters
#1704299
Féadfaidh an Chúirt, ar aon iarratas nó imeachtaí in aon chúis nó ábhar, nó le linn aon chúis nó ábhar a éisteacht, agus cibé acu a chuirfear nó nach gcuirfear i gcoinne an chéanna, a ordú costais aon fhormhuinithe ar thoghairm, pléadáil, mionnscríbhinn nó aon doiciméad eile, a bheidh míchuí, nó ina mbeidh ábhar cráiteach nó neamhriachtanach, nó a mbeidh fad neamhriachtanach ann, a dhícheadú, nó féadfaidh sí a ordú don Mháistir Fómhais an céanna a iniúchadh agus na costais a bhainfidh leis, nó costais cibé coda de a chinnfidh sé a bheith míchuí, nó ábhar cráiteach nó neamhriachtanach, nó fad neamhriachtanach, a bheith inti, a dhícheadú agus sa chás sin íocfaidh an páirtí a ndéanfar a chostais a dhícheadú amhlaidh na costais a bheidh tagtha de sin ar an bpáirtí eile; agus in aon chás nach mbeidh an Chúirt tar éis déileáil leis an gceist sin beidh sé de dhualgas ar an Máistir Fómhais an céanna a iniúchadh chun na críche a dúradh, agus air sin tiocfaidh na hiarmhairtí céanna de sin a thiocfadh de dá mbeifí tar éis a ordú go speisialta dó é sin a dhéanamh.
The Court may upon any application or proceedings in or at the hearing of any cause or matter and whether the same is objected to or not, direct the costs of any indorsement on a summons, pleading, affidavit or any other document, which is improper, or contains vexatious or unnecessary matter, or is of unnecessary length, to be disallowed, or may direct the Taxing Master to look into the same and to disallow the costs thereof or of such part thereof as he shall find to be improper, or to contain vexatious or unnecessary matter, or to be of unnecessary length, and in such case the party whose costs are so disallowed shall pay the costs occasioned thereby to the other party; and in any case where such question shall not have been dealt with by the Court it shall be the duty of the Taxing Master to look into the same for the purpose aforesaid, and thereupon the same consequences shall ensue as if he had been specially directed to do so.
#815879
(3) Sa mhéid go mbainid le barra-cháin no le héinní no le haon rud a bhaineann le barra-cháin, leanfidh na forálacha uile de sna hAchtanna Cánach Ioncuim do bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1927, d'éifeacht do bheith acu agus léireofar iad mar fhorálacha a bhaineann le for-cháin agus leis an ní no leis an rud den tsórt chéanna a bhaineann le forcháin, fé réir na leasuithe a dintar ortha leis an Acht so agus fé réir na n-atharuithe seo a leanas, sé sin le rá:—
(3) All the provisions of the Income Tax Acts which were in force during the year beginning on the 6th day of April, 1927, shall in so far as they relate to super-tax or to any matter or thing touching super-tax continue to have effect and be construed as relating to sur-tax and to the similar matter or thing touching sur-tax, subject to the amendments made therein by this Act and subject to the following modifications, that is to say:—
#1222253
106. —I gcás ina mbeidh aon chreidiúnaí ar aon rátaí nó measúnachtaí nach inmhuirir mar bhrabúis i dteideal aon úis airgid, féadfar an cháin is iníoctha air sin a mhuirearú ar an oifigeach cuí ag a mbeidh bainistí na gcuntas, agus beidh seisean freagrach i ngach ní is gá chun go bhféadfar an cháin a mhuirearú go cuí agus ina híoc, ionann agus dá mba éard iad na rátaí nó na measúnachtaí brabúis is inmhuirir i leith cánach, agus beidh sé, sa tslí chéanna, slánaithe maidir le gach ní den sórt sin ionann agus dá mba inmhuirir na rátaí nó na measúnachtaí sin.
—(1) Where any creditor on any rates or assessments not chargeable as profits is entitled to any interest of money, the proper officer having the management of the accounts may be charged with the tax payable thereon, and shall be answerable for all matters necessary to enable the tax to be duly charged and for payment thereof, as if the rates or assessments were profits chargeable to tax, and shall be, in like manner, indemnified in respect of all such matters as if the said rates or assessments were chargeable.
#1462726
(a) i gcás duine inmhuirearaithe, arb inmhuirearaithe cáin ioncaim air do thréimhse inmhuirearaithe ar bliain mheasúnachta í, maidir leis na nithe agus na sonraí sin go léir a cheanglófaí a bheith san áireamh i ráiteas arna sheachadadh de bhun fógra a bheadh tugtha don duine inmhuirear aithe ag an gcigire cuí faoi alt 169 den Acht Cánach Ioncaim, 1967 , dá mba é a bhí sa tréimhse a bheadh sonraithe san fhógra sin an bhliain mheasúnachta díreach roimh an tréimhse inmhuirearaithe iomchuí, agus i gcás gur pearsa aonair é an duine inmhuirearaithe agus gurb inmhuirearaithe cáin ioncaim air do thréimhse inmhuirearaithe iomchuí, na nithe agus na sonraí sin go léir, i dteannta na nithe agus na sonraí sin a dúradh, a cheanglófaí a bheith san áireamh i dtuairisceán don tréimhse arna sheachadadh ar an gcigire cuí de bhun fógra a bheadh tugtha ag an gcigire cuí don duine inmhuirearaithe faoi alt 172 den Acht sin, nó
( a ) in the case of a chargeable person, who is chargeable to income tax for a chargeable period which is a year of assessment, all such matters and particulars as would be required to be contained in a statement delivered pursuant to a notice given to the chargeable person by the appropriate inspector under section 169 of the Income Tax Act, 1967 , if the period specified in such notice were the year of assessment immediately preceding the relevant chargeable period, and where the chargeable person is an individual who is chargeable to income tax for a relevant chargeable period, in addition to such matters and particulars as aforesaid, all such matters and particulars as would be required to be contained in a return for the period delivered to the appropriate inspector pursuant to a notice given to the chargeable person by the appropriate inspector under section 172 of the said Act, or
#1501345
(a) i gcás duine inmhuirearaithe, arb inmhuirearaithe cáin ioncaim air do thréimhse inmhuirearaithe ar bliain mheasúnachta í, maidir leis na nithe agus na sonraí sin go léir a cheanglófaí a bheith san áireamh i ráiteas arna sheachadadh de bhun fógra a bheadh tugtha don duine inmhuirearaithe ag an gcigire cuí faoi alt 169 den Acht Cánach Ioncaim, 1967 , dá mba é a bhí sa tréimhse a bheadh sonraithe san fhógra sin an bhliain mheasúnachta arb í an tréimhse inmhuirearaithe iomchuí í, agus i gcás gur pearsa aonair é an duine inmhuirearaithe agus gurb inmhuirearaithe cáin ioncaim air do thréimhse inmhuirearaithe iomchuí, na nithe agus na sonraí sin go léir, i dteannta na nithe agus na sonraí sin a dúradh, a cheanglófaí a bheith san áireamh i dtuairisceán don tréimhse arna sheachadadh ar an gcigire cuí de bhun fógra a bheadh tugtha ag an gcigire cuí don duine inmhuirearaithe faoi alt 172 den Acht sin, nó
( a ) in the case of a chargeable person, who is chargeable to income tax for a chargeable period which is a year of assessment, all such matters and particulars as would be required to be contained in a statement delivered pursuant to a notice given to the chargeable person by the appropriate inspector under section 169 of the Income Tax Act, 1967 , if the period specified in such notice were the year of assessment which is the relevant chargeable period, and where the chargeable person is an individual who is chargeable to income tax for a relevant chargeable period, in addition to such matters and particulars as aforesaid, all such matters and particulars as would be required to be contained in a return for the period delivered to the appropriate inspector pursuant to a notice given to the chargeable person the appropriate inspector under section 172 of the said Act, or
#1677585
Níor shínigh an tríú tír comhaontú le Ballstát le háirithiú go gcomhlíonann an tríú tír sin na caighdeáin dá bhforáiltear in Airteagal 26 de Shamhailchoinbhinsiún Cánach na hEagraíochta um Chomhar agus Forbairt Eacnamaíochta (ECFE) maidir le hIoncam agus le Caipiteal nó i Samhail-chomhaontú ECFE um Malartú Faisnéise maidir le Cúrsaí Cánach, agus go n-áirithíonn sí malartú éifeachtach faisnéise maidir le cúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha.
the third country has not signed an agreement with a Member State to ensure that that third country fully complies with the standards provided for in Article 26 of the Organisation for Economic Cooperation and Development (OECD) Model Tax Convention on Income and on Capital or in the OECD Model Agreement on the Exchange of Information on Tax Matters, and ensures an effective exchange of information on tax matters, including any multilateral tax agreements.
#1700481
Déanfaidh an Máistir Fómhais costais (más ann) an ghearánaí nó, má tá níos mó ná gearánaí amháin ann, costais na ngearánaithe sin go léir nach n-ordófar iad a bheith le híoc ag aon pháirtí eile nó a bheith inghnóthaithe ó aon pháirtí eile, a fhómhas amhail idir aturnae agus cliant ar fhógra a bheith tugtha don Aturnae Ginearálta do Choimircithe Cúirte, agus má tá aon chuid de na costais sin iníoctha ag aon pháirtí aosach sa chúis nó san ábhar agus an páirtí sin a bheith sui juris deimhneoidh an Máistir Fómhais méid na coda sin agus na codanna a bheidh iníoctha ag an naíon nó ag an duine mímheabhrach sin; agus ní bheidh aon chostais seachas na cinn a dheimhneofar amhlaidh iníoctha leis an aturnae thar ceann aon ghearánaí sa chúis nó san ábhar.
The costs (if any) of the plaintiff or if more than one of all such plaintiffs not ordered to be paid by or recoverable from any other party shall be taxed by the Taxing Master as between solicitor and client on notice to the General Solicitor for Wards of Court, and if any portion of such costs be payable by any adult party to the cause or matter who is sui juris the Taxing Master shall certify the amount of such portion and the portions payable by such infant or person of unsound mind; and no costs other than those so certified shall be payable to the solicitor for any plaintiff in the cause or matter.
#800281
—(1) In aon imeachta sa Chúirt Chuarda no sa Chúirt Dúithche chun no i dtaobh aon cháin no diúité fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim do bhaint amach, aon mhionnscríbhinn a déanfar go cuibhe ag oifigeach do sna Coimisinéirí Ioncuim (le n-a n-áirítear bailitheoir cánach ioncuim maidir leis na nithe a luaidhtear i míreanna (c) agus (d) anso ina dhiaidh seo) ag dearbhú éinní acu so a leanas, sé sin le rá:—
—(1) In any proceedings in the Circuit Court or the District Court for or in relation to the recovery of any tax or duty under the care and management of the Revenue Commissioners, an affidavit duly made by an officer of the Revenue Commissioners (including as regards the matters mentioned in paragraphs (c) and (d) hereinafter contained a collector of income tax) deposing to any of the following matters, that is to say:—
#1229092
—(1) In aon imeachtaí sa Chúirt Chuarda nó sa Chúirt Dúiche nó maidir le cáin ioncaim nó forcháin a ghnóthú, beidh mionnscríbhinn arna déanamh go cuí ag oifigeach do na Coimisinéirí Ioncaim (lena n-áirítear, maidir leis na nithe a luaitear i míreanna (c) agus (d) den fho-alt seo, an Bailitheoir) ag teistiú i dtaobh aon ní de na nithe seo a leanas—
—(1) In any proceedings in the Circuit Court or the District Court for or in relation to the recovery of income tax or sur-tax, an affidavit duly made by an officer of the Revenue Commissioners (including as regards the matters mentioned in paragraphs (c) and (d) of this subsection the Collector) deposing to any of the following, matters—
#1294017
(e) a údaróidh do chigire nó d'oifigeach eile do na Coimisinéirí Ioncaim, d'ainneoin na hoibleagáide maidir le rún a fhorchuirtear leis na hAchtanna Cánach Ioncaim nó le haon Acht eile, margadhluach sócmhainne arna chinneadh le measúnacht nó le cinneadh ar éileamh a nochtadh do dhuine a bheidh i dteideal láithriú san achomharc sin, nó aon chinneadh a dhéanfaidh cigire nó oifigeach eile do na Coimisinéirí Ioncaim ar an ábhar a nochtadh do dhuine a ndéanfadh cinneadh ar mhargadhluach sócmhainne ar dháta áirithe, nó cionroinnt nó aon ábhar eile, difear dá dhliteanas cánach.
( e ) authorising an inspector or other officer of the Revenue Commissioners, notwithstanding the obligation as to secrecy imposed by the Income Tax Acts or any other Act, to disclose to a person entitled to appear on such an appeal the market value of an asset as determined by an assessment or decision on a claim, or to disclose to a person whose liability to tax may be afflicted by the determination of the market value of an asset on a particular date, or an apportionment or any other matter, any decision on the matter made by an inspector or other officer of the Revenue Commissioners.
#1462874
(4) I gcás go mbeidh amhras ar an duine inmhuirearaithe maidir le feidhmiú an dlí nó leis an gcaoi a ndéileálfar, chun críocha cánach, le haon ní a bheidh san áireamh i dtuairisceán a sheachadfaidh sé, féadfaidh sé an tuairisceán a sheachadadh de réir mar is fearr a chreideann sé ó thaobh fheidhmiú an dlí nó ó thaobh an chaoi a ndéileálfar, chun críocha cánach, leis an ní sin ach tarraingeoidh sé aird an chigire ar an ní atá i gceist sa tuairisceán tríd an amhras atá air a shonrú agus má dhéanann sé amhlaidh measfar go bhfuil nochtadh iomlán cruinn déanta aige maidir leis an ní sin:
(4) Where the chargeable person is in doubt as to the application of law to or the treatment for tax purposes of any matter to be contained in a return to be delivered by him, he may deliver the return to the best of his belief as to the application of law to or the treatment for tax purposes of that matter but he shall draw the inspector's attention to the matter in question in the return by specifying the doubt and, if he so does, he shall be treated as making a full and true disclosure with regard to that matter:
#940423
ACHT CHUN SOCRUITHE DO DHÉANAMH CHUN RÉAMHCHÚRAIM DO GHLACADH D'FHONN DAOINE AGUS MAOIN DO CHAOMHAINT I gCÁS IONNSAIGHE ÓN AER AGUS CHUN SOCRUITHE DO DHÉANAMH I dTAOBH NITHE ÁIRITHE EILE BHAINEAS LEIS NA NITHE ROIMHRÁITE.
AN ACT TO MAKE PROVISION FOR THE TAXING OF PRECAUTIONS WITH THE OBJECT OF PROTECTING PERSONS AND PROPERTY IN THE EVENT OF ATTACK FROM THE AIR AND TO PROVIDE FOR CERTAIN OTHER MATTERS CONNECTED WITH THE MATTERS AFORESAID.
#1700480
Déanfaidh an Máistir Fómhais costais an ghearánaí nó, má tá níos mó ná gearánaí amháin ann, costais na ngearánaithe go léir in aon chúis nó ábhar den sórt sin, nó na costais a bhainfidh leis na héilimh sa chúis nó san ábhar sin nó a leanfaidh astu, a fhómhas amhail idir páirtí agus páirtí, fad a bhainfidh le costais a n-ordófar don chosantóir nó d'aon pháirtí eile sa chúis nó san ábhar sin iad a íoc leis an ngearánaí nó leis na gearánaithe sin
The costs of the plaintiff, or if more than one, of all the plaintiffs in any such cause or matter or incident to the claims therein or consequent thereon shall, as regards costs ordered to be paid to such plaintiff or plaintiffs by the defendant or any other party to such cause or matter be taxed by the Taxing Master as between party and party;
#451479
(B) íocaíocht ar an gcáin agus ar an dleacht is iníoctha i leith aon ní atá sa nochtadh agus ar an ús ar íoc déanach na cánach agus na dleachta sin;
(B) a payment of the tax and duty payable in respect of any matter contained in the disclosure and the interest on late payment of that tax and duty;
#494472
“(1A) Maidir leis an bhfoirm fhorordaithe dá dtagraítear i bhfo-alt (1), féadfaidh cibé nithe a bheith inti a cheanglófar léi i ndáil le cáin bhronntanais agus cáin oidhreachta.”,
“(1A) The prescribed form referred to in subsection (1) may include such matters in relation to gift tax and inheritance tax as may be required by that form.”,
#494875
An tOrdú um Malartú Faisnéise a Bhaineann le Cúrsaí Cánach agus Faoiseamh ó Chánachas Dúbailte
The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Guernsey) Order 2010 (S.I.
#494879
An tOrdú um Malartú Faisnéise a Bhaineann le Cúrsaí Cánach agus Faoiseamh ó Chánachas Dúbailte (Cánacha ar Ioncam) (Geirsí) 2010 (I.R.
The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Jersey) Order 2010 (S.I.
#499064
(B) íocaíocht ar an gcáin agus ar an dleacht is iníoctha i leith aon ní atá sa nochtadh agus an úis ar íoc déanach na cánach agus na dleachta sin;
(B) a payment of the tax and duty payable in respect of any matter contained in the disclosure and the interest on late payment of that tax and duty;
#1257592
Ar Aghaidh (Caibidil II Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide maidir le Fáltais Airithe tar éis Scor de Thrádáil nó de Ghairm agus Nithe Gaolmhara)
Next (CHAPTER II Income Tax, Sur-Tax and Corporation Profits Tax in Relation to Certain Receipts after Discontinuance of Trade or Profession and Related Matters)
#1257891
Caibidil II Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide maidir le Fáltais Airithe tar éis Scor de Thrádáil nó de Ghairm agus Nithe Gaolmhara
CHAPTER II Income Tax, Sur-Tax and Corporation Profits Tax in Relation to Certain Receipts after Discontinuance of Trade or Profession and Related Matters
#1258059
Lch. Roimhe Seo (Caibidil II Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide maidir le Fáltais Airithe tar éis Scor de Thrádáil nó de Ghairm agus Nithe Gaolmhara)
Previous (CHAPTER II Income Tax, Sur-Tax and Corporation Profits Tax in Relation to Certain Receipts after Discontinuance of Trade or Profession and Related Matters)
#1423704
ACHT DO DHÉANAMH SOCRÚ MAIDIR LE CÁIN, AR A dTABHARFAR CÁIN FHEIRME, AR THALAMH TALMHAÍOCHTA ÁIRITHE AGUS DO DHÉANAMH SOCRÚ I dTAOBH NITHE EILE A BHAINEANN LEIS SIN.
AN ACT TO PROVIDE FOR A TAX, TO BE KNOWN AS FARM TAX, ON CERTAIN AGRICULTURAL LAND AND TO PROVIDE FOR CONNECTED MATTERS.
#1609570
An tOrdú um Malartú Faisnéise a Bhaineann le Cáin agus le Cúrsaí Cánach (San Críostóir - Nimheas), 2015.
EXCHANGE OF INFORMATION RELATING TO TAXES AND TAX MATTERS (SAINT CHRISTOPHER (SAINT KITTS) AND NEVIS) ORDER 2015.
#1701487
Ordú seacht lá chun costais a íoc nó urrús a thaisceadh ar dheimhniú nó ar thuarascáil ón Máistir Fómhais i gcúiseanna nó in ábhair maidir le pósadh.
A seven day order for payment of costs or lodgment of security on a certificate or report from the Taxing Master in matrimonial causes or matters.
#1702068
Déanfaidh an Máistir Fómhais gach bille costais i leith gnó i gcúiseanna agus in ábhair maidir le pósadh a fhómhas.
All bills of cost for business in matrimonial causes and matters shall be taxed by the Taxing Master.
#1704190
Féadfaidh an Chúirt an t-ábhar a tharchur chuig an Máistir Fómhais lena fhiosrú agus le tuarascáil a thabhairt air; agus féadfaidh sí, freisin, aturnae a ainmniú chun freastal agus páirt a ghlacadh san fhiosrúchán sin.
The Court may refer the matter to the Taxing Master for inquiry and report; and may also nominate a solicitor to attend and take part in such inquiry.
#1705064
Cuirtear d'aithne ort leis seo a chur faoi deara go mbainfear amach ar a bhfuil d'earraí agus d'airnéisí ag C.D. i do bháillcheantar suim £ ús ar an tsuim sin freisin de réir £ faoin gcéad sa bhliain ón lá de *ar suim airgid í sin agus ar ús é sin a ndearnadh le déanaí san Ard-Chúirt i gcaingean áirithe [nó i gcaingne áirithe, de réir mar a bheidh] inar gearánaí A.B. agus inar cosantóir C.D. [nó in ábhar áirithe atá ar feitheamh ansin dar teideal "Maidir le E.F." de réir mar a bheidh] le breithiúnas [nó le hordú] na Cúirte sin, dar dáta an lá de breithniú [nó ordú, cibé acu é] go raibh siad le híoc ag an C.D. sin le A.B., maille le costais áirithe sa bhreithiúnas [nó san ordú] sin atá luaite, agus ar costais iad atá fómhasta agus ceadaithe ag an Máistir Fómhais ar shuim £ mar a léirítear sa deimhniú ón Máistir Fómhais dar dáta an lá de .
You are hereby commanded that of the goods and chattels of C.D. in your bailiwick you cause to be made the sum of £ and also interest thereon at the rate of £ per cent. per annum from the day of *which said sum of money and interest were lately in the High Court in a certain action [or certain actions, as the case may be] wherein A.B. is plaintiff and C.D. defendant [or in certain matter there depending entitled "In the matter of E.F." as the case may be] by a judgment [or order of said Court, bearing date the day of adjudged [or ordered,] as the case may be] to be paid by the said C.D. to A.B., together with certain costs in the said judgment [or order] mentioned, and which costs have been taxed and allowed by the Taxing Master at the sum of £ as appears by the certificate of the Taxing Master, dated the day of .
#1825223
Ní dhéanfaidh na gníomhartha cur chun feidhme sin difear d’fhorálacha an Aontais i ndáil le bailiú agus seiceáil cánacha indíreacha nó i ndáil le comhar riaracháin agus cúnamh frithpháirteach i gcúrsaí cánachais indírigh.
Those implementing acts shall not affect the Union provisions in relation to the raising and checking of indirect taxes or administrative cooperation and mutual assistance in matters of indirect taxation.
#1958686
Cuirfidh na Páirtithe dea-rialachas i gcúrsaí cánach chun cinn, feabhsóidh siad an comhar idirnáisiúnta i réimse an chánachais agus éascóidh siad bailiú an ioncaim ó chánacha.
The Parties will promote good governance in tax matters, improve international cooperation in the area of taxation and facilitate the collection of tax revenues.
#1986856
Cuirfidh siad dea-rialachas in ábhair cánach chun cinn, feabhsóidh siad an comhar idirnáisiúnta i réimse an chánachais agus éascóidh siad bailiú an ioncaim ó chánacha.
They will promote good governance in tax matters, improve international cooperation in the tax area and facilitate the collection of tax revenues.
#2408354
Clúdaíonn Airteagal 36 den EBF ábhair a thagann faoi réim inniúlacht reachtach fhorchoimeádta na Parlaiminte náisiúnta (i.e. cánacha agus buntáistí cánach).
Article 36 of the EBF covers matters falling within the field of reserved legislative competence of the national Parliament (i.e. taxes and tax advantages).
#2632825
Thairis sin, bhí malartú tuairimí ag an Leas-Uachtarán Feidhmiúcháin Vestager leis an bhFochoiste um Chúrsaí Cánach maidir le cánachas digiteach agus Státchabhair i réimse na cánach.
Moreover, Executive Vice-President Vestager exchanged views with the the Subcommittee on Tax Matters on digital taxation and State aid in the tax area.
#451463
ciallaíonn “dliteanas i leith cánach” dliteanas i leith mhéid na difríochta a shonraítear i bhfo-alt (11) nó (12) agus a éiríonn as aon ní dá dtagraítear i bhfo-alt (2), (3), (5) nó (6);
“liability to tax” means a liability to the amount of the difference specified in subsection (11) or (12) arising from any matter referred to in subsection (2), (3), (5) or (6);
#451470
(i) gur nochtadh faisnéise iomláine i ndáil leis na nithe uile, agus sonraí iomlána na nithe uile, is cionsiocair le dliteanas i leith cánach as a dtagann pionós dá dtagraítear i bhfo-alt (4), agus
(i) complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (4), and
#451471
(ii) gur nochtadh sonraí iomlána na nithe uile is cionsiocair le haon dliteanas i leith cánach nó dleachta as a dtagann—
(ii) full particulars of all matters occasioning any liability to tax or duty that gives rise to—
#451482
(a) sular thosaigh siad féin, nó sular thosaigh oifigeach Ioncaim, ar imscrúdú nó ar fhiosrúchán i dtaobh aon ní is bun le dliteanas de chuid an duine sin i leith cánach, nó
(a) before an investigation or inquiry had been started by them or by a Revenue officer into any matter occasioning a liability to tax of that person, or
#499048
ciallaíonn ‘dliteanas i leith cánach’ dliteanas i leith mhéid na difríochta a shonraítear i bhfo-alt (11) nó (12) agus a éiríonn as aon ní dá dtagraítear i bhfo-alt (2), (3), (5) nó (6);
‘liability to tax’ means a liability to the amount of the difference specified in subsection (11) or (12) arising from any matter referred to in subsection (2), (3), (5) or (6);
#499055
(i) nochtadh faisnéise iomláine i ndáil leis na nithe uile, agus nochtadh sonraí iomlána na nithe uile, is cionsiocair le dliteanas i leith cánach as a dtagann pionós dá dtagraítear i bhfo-alt (4), agus
(i) complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (4), and