ciallaíonn “Treoir CBL” Treoir Uimh. 2006/112/CE an 28 Samhain, 2006 ón gComhairle1maidir leis an gcomhchóras cánach breisluacha;
“VAT Directive” means Council Directive No. 2006/112/EC of 28 November 20061 on the common system of value-added tax;
Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11. 12.2006, lch. 1).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Togra le haghaidh Treorach ón gComhairle maidir leis an gcomhchóras cánach breisluacha (Athmhúnlú) mar aon le nóta faisnéise míniúcháin. COM (2004) 246.
PROPOSAL FOR A COUNCIL DIRECTIVE ON THE COMMON SYSTEM OF VALUE ADDED TAX (RECAST) TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2004) 246.
Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11. 12.2006, lch. 1).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 397 de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 397 thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 369m(3) de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 369m(3) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1) de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1) de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1) de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1) de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1) de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 397 de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 397 thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1) de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1) de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe d’Airteagal 395(1) di,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of valued added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1) di,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1) de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1), an chéad fhomhír, de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1), first subparagraph, thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1) de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1), an chéad fhomhír, de,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1), first subparagraph, thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1), an chéad fhomhír, di,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1), first subparagraph, thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe d’Airteagal 395(1) di,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of valued added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe d’Airteagal 395(1) di,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of valued added tax, and in particular Article 395(1) thereof,
Ag féachaint do Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha, agus go háirithe Airteagal 395(1) di,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
Breisithe chun an bonn CBL a chinneadh (Airteagal 86 de Threoir 2006/112/CE ón gComhairle maidir leis an gcomhchóras cánach breisluacha)
Additions for determining the VAT base (Article 86 of the Council Directive 2006/112/EC on the common system of value added tax)
Is iomchuí creat dlíthiúil a thabhairt isteach sa Chód chun forálacha áirithe den reachtaíocht chustaim a chur i bhfeidhm ar thrádáil in earraí de chuid an Aontais idir na codanna den chríoch chustaim ina bhfuil feidhm ag forálacha Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcóras comhchoiteann cánach breisluacha [8] nó forálacha Threoir 2008/118/CE ón gComhairle an 16 Nollaig 2008 maidir leis na socruithe ginearálta do dhleacht mháil [9] agus na codanna den chríoch sin nach bhfuil feidhm ag na forálacha sin iontu, nó ar thrádáil idir chodanna nach bhfuil feidhm ag na forálacha sin iontu.
It is appropriate to introduce in the Code a legal framework for the application of certain provisions of the customs legislation to trade in Union goods between parts of the customs territory to which the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [8] or Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty [9] apply and parts of that territory where those provisions do not apply, or to trade between parts where those provisions do not apply.
Togra le haghaidh Cinneadh Forfheidhmiúcháin ón gComhairle lena n-údaraítear do Phoblacht na Liotuáine leathnú a dhéanamh ar chur chun feidhme birt lena ndéantar maolú ar Airteagal 193 de Threoir 2006/112/CE ón gComhairle maidir leis an gcomhchóras cánach breisluacha mar aon le nóta faisnéise míniúcháin. COM (2015) 558.
PROPOSAL FOR A COUNCIL IMPLEMENTING DECISION AUTHORISING THE REPUBLIC OF LITHUANIA TO EXTEND THE APPLICATION OF A MEASURE DEROGATING FROM ARTICLE 193 OF COUNCIL DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2015) 558.
Ní cheanglófar ar an Ríocht Aontaithe, i ndáil le Tuaisceart Éireann, an scéim speisialta a chur i bhfeidhm maidir le fiontair bheaga, a leagtar síos i dTeideal XII, Caibidil 1, de Threoir 2006/112/CE, arna leasú le Treoir (AE) 2020/285 ón gComhairle an 18 Feabhra 2020 lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d’fhiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann le comhar riaracháin agus malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm ceart na scéime speisialta d’fhiontair bheaga, maidir leis an Ríocht Aontaithe agus sa Ríocht Aontaithe i ndáil le Tuaisceart Éireann, agus, dá bhrí sin, féadfaidh siad aon scéim díolúine a chur i bhfeidhm maidir le daoine inchánach a gcomhlíonann a láimhdeachas bliantúil, atá inchurtha i leith soláthairtí earraí agus seirbhísí, na rialacha maidir leis an tairseach láimhdeachais a leagtar síos in Airteagal 284(1), Airteagal 288 agus Airteagal 288a(1) agus (3) de Threoir 2006/112/CE, arna leasú le Treoir (AE) 2020/285 ón gComhairle.
The United Kingdom in respect of Northern Ireland shall not be required to apply the special scheme on small enterprises, laid down in Title XII, Chapter 1, of Directive 2006/112/EC, as amended by Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises, to and in the United Kingdom in respect of Northern Ireland, and may therefore apply any exemption scheme to taxable persons whose annual turnover, attributable to supplies of goods and services, complies with the rules on the threshold of turnover laid down in Article 284(1), Article 288 and Article 288a(1) and (3) of Directive 2006/112/EC, as amended by Council Directive (EU) 2020/285.
(a) an duine inchánach faoi mar a shainítear é i dTeideal III de Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha [], sa Bhallstát eiseolacháin, agus ar duine é nó í:
(a) the taxable person as defined in Title III of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [], in the Member State of dispatch, who:
Is cuí creat dlíthiúil a thabhairt isteach sa Chód chun forálacha áirithe den reachtaíocht chustaim a chur i bhfeidhm ar thrádáil in earraí idir na codanna den chríoch custaim ina bhfuil feidhm ag forálacha Threoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcóras comhchoiteann cánach breisluacha [5] agus na codanna den chríoch sin nach bhfuil feidhm ag na forálacha sin iontu, nó ar thrádáil idir chodanna nach bhfuil feidhm ag na forálacha sin iontu.
It is appropriate to introduce in the Code a legal framework for the application of certain provisions of the customs legislation to trade in goods between parts of the customs territory to which the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [5] apply and parts of that territory where those provisions do not apply, or to trade between parts where those provisions do not apply.
(a) sa chás go liostaítear an gníomh sin in Iarscríbhinn I (a leagtar amach i Sceideal 7) de Threoir Uimh. 2006/112/CE an 28 Samhain 2006 ón gComhairle24maidir leis an gcomhchóras cánach breisluacha, agus go seolann an Stát nó an comhlacht poiblí sin é ar scála seachas scála neamhbhríoch, nó
(a) that activity is listed in Annex I (which is set out in Schedule 7) of Council Directive 2006/112/EC of 28 November 200624 on the common system of value added tax, and is carried out by the State or that public body on a more than negligible scale, or
cáin bhreisluacha ("CBL") sa chás nach bhfuil sé sin inghnóthaithe faoin reachtaíocht náisiúnta CBL agus go n-íocann tairbhí seachas duine neamh-inchánach mar a shainítear sa chéad fhomhír d'Airteagal 13(1) de Threoir 2006/112/CE ón gComhairle an 28 Samhain 2008 maidir leis an gcóras comhchoiteann cánach breisluacha [21] í.
value added tax ("VAT") where it is not recoverable under the applicable national VAT legislation and is paid by a beneficiary other than a non-taxable person as defined in the first subparagraph of Article 13(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [21];
cáin bhreisluacha ("CBL") sa chás nach bhfuil sé sin inghnóthaithe faoin reachtaíocht náisiúnta CBL agus go n-íocann tairbhí seachas duine neamh-inchánach mar a shainítear sa chéad fhomhír d'Airteagal 13(1) de Threoir 2006/112/CE ón gComhairle an 28 Samhain 2008 maidir leis an gcóras comhchoiteann cánach breisluacha [21] í.
value added tax ("VAT") where it is not recoverable under the applicable national VAT legislation and is paid by a beneficiary other than a non-taxable person as defined in the first subparagraph of Article 13(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [21];
Le coincheap na gcionta tromchúiseacha i gcoinne an chomhchórais chánach bhreisluacha (“CBL”) (“comhchóras CBL”) mar a bunaíodh le Treoir 2006/112/CE ón gComhairle [8], tagraítear do na cineálacha is tromchúisí de chalaois CBL, go háirithe calaois rothlach, calaois CBL trí thrádálaithe atá in easnamh, agus calaois CBL arna déanamh laistigh d'eagraíocht choiriúil, ar rudaí iad a chruthaíonn bagairtí tromchúiseacha don chomhchóras CBL agus, ar an gcaoi sin, do bhuiséad an Aontais.
The notion of serious offences against the common system of value added tax (‘VAT’) as established by Council Directive 2006/112/EC [8] (the ‘common VAT system’) refers to the most serious forms of VAT fraud, in particular carrousel fraud, VAT fraud through missing traders, and VAT fraud committed within a criminal organisation, which create serious threats to the common VAT system and thus to the Union budget.
Togra le haghaidh Treoir ón gComhairle lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha, i ndáil le fad na hoibleagáide chun ráta caighdeánach íosta a urramú mar aon le nóta faisnéise míniúcháin. COM (2015) 646.
PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX, WITH REGARD TO THE DURATION OF THE OBLIGATION TO RESPECT A MINIMUM STANDARD RATE TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2015) 646.
Togra le haghaidh Treorach ón gComhairle lena leasaítear Treoir 77/388/CEE maidir leis an gcomhchóras cánach breisluacha, i dtaca le cumhachtaí forfheidhmithe a thabhairt agus an nós imeachta chun maoluithe a ghlacadh mar aon le nóta faisnéise míniúcháin. COM (2003) 335.
PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 77/388/CEE CONCERNING THE COMMON SYSTEM OF VALUE ADDED TAX, AS REGARDS CONFERMENT OF IMPLEMENTING POWERS AND THE PROCEDURE FOR ADOPTING DEROGATIONS TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2003) 335.
Togra le haghaidh Treorach ón gComhairle lena leasaítear Treoir 77/388/CEE maidir leis an gcomhchóras cánach breisluacha, i ndáil leis an bhfad ama ar lena linn a fheidhmeofar an ráta caighdeánach íosta mar aon le nóta faisnéise míniúcháin
PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 77/388/EEC ON THE COMMON SYSTEM OF VALUE ADDED TAX, WITH REGARD TO THE LENGTH OF TIME DURING WHICH THE MINIMUM STANDARD RATE IS TO BE APPLIED TOGETHER WITH EXPLANATORY INFORMATION NOTE
Togra le haghaidh Cinneadh Forfheidhmiúcháin ón gComhairle lena leasaítear Cinneadh 2007/884/CE lena n-údaraítear don Ríocht Aontaithe leanúint de bheart speisialta a chur chun feidhme lena ndéantar maolú ar Airteagail 26(1)(a), 168 agus 169 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha mar aon le nóta faisnéise míniúcháin. COM (2016) 645.
PROPOSAL FOR A COUNCIL IMPLEMENTING DECISION AMENDING DECISION 2007/884/EC AUTHORISING THE UNITED KINGDOM TO CONTINUE TO APPLY A MEASURE DEROGATING FROM ARTICLES 26(1)(A), 168 AND 169 OF DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2016) 645.
Togra le haghaidh Cinneadh Forfheidhmiúcháin ón gComhairle lena leasaítear Cinneadh 2009/790/EC lena n-údaraítear do Phoblacht na Polainne beart a chur chun feidhme lena ndéantar maolú ar Airteagal 287 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha mar aon le nóta faisnéise míniúcháin. COM (2016) 665.
PROPOSAL FOR A COUNCIL IMPLEMENTING DECISION AMENDING DECISION 2009/790/EC AUTHORISING THE REPUBLIC OF POLAND TO APPLY A MEASURE DEROGATING FROM ARTICLE 287 OF DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2016) 665.
Togra le haghaidh Cinneadh Forfheidhmiúcháin ón gComhairle lena leasaítear Cinneadh 2009/790/CE d’fhonn a údarú don Pholainn cur chun feidhme birt speisialta lena ndéantar maolú ar Airteagal 287 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a leathnú mar aon le nóta faisnéise míniúcháin. COM (2015) 231.
PROPOSAL FOR A COUNCIL IMPLEMENTING DECISION AMENDING DECISION 2009/790/EC IN ORDER TO AUTHORISE POLAND TO EXTEND THE APPLICATION OF A SPECIAL MEASURE DEROGATING FROM ARTICLE 287 OF DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX TOGETHER WITH EXPLANATORY INFORMATION NOTECOM (2015) 231.
Togra le haghaidh Cinneadh Forfheidhmiúcháin ón gComhairle lena leasaítear Cinneadh 2013/678/AE lena n-údaraítear do Phoblacht na hIodáile leanúint de bheart speisialta a chur chun feidhme lena ndéantar maolú ar Airteagal 285 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha mar aon le nóta faisnéise míniúcháin. COM (2016) 644.
PROPOSAL FOR A COUNCIL IMPLEMENTING DECISION AMENDING DECISION 2013/678/EU AUTHORISING THE ITALIAN REPUBLIC TO CONTINUE TO APPLY A SPECIAL MEASURE DEROGATING FROM ARTICLE 285 OF DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2016) 644.
Togra le haghaidh Cinnidh Forfheidhmiúcháin ón gComhairle lena leasaítear Cinntí 2009/791/CE agus 2009/1013/AE lena n-údaraítear don Ghearmáin agus don Ostair faoi seach leanúint de chur chun feidhme birt lena ndéantar maolú ar Airteagail 168 agus 168a de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha mar aon le nóta faisnéise míniúcháin. COM (2015) 517.
PROPOSAL FOR A COUNCIL IMPLEMENTING DECISION AMENDING DECISIONS 2009/791/EC AND 2009/1013/EU AUTHORISING GERMANY AND AUSTRIA RESPECTIVELY TO CONTINUE TO APPLY A MEASURE DEROGATING FROM ARTICLES 168 AND 168A OF DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2015) 517.
Togra le haghaidh Cinneadh Forfheidhmiúcháin ón gComhairle lena leasaítear Cinneadh Forfheidhmiúcháin 2013/54/AE lena n-údaraítear do Phoblacht na Slóivéine beart speisialta a thabhairt isteach lena ndéantar maolú ar Airteagal 287 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha mar aon le nóta faisnéise míniúcháin. COM (2015) 416.
PROPOSAL FOR A COUNCIL IMPLEMENTING DECISION AMENDING IMPLEMENTING DECISION 2013/54/EU AUTHORISING THE REPUBLIC OF SLOVENIA TO INTRODUCE A SPECIAL MEASURE DEROGATING FROM ARTICLE 287 OF DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2015) 416.
Togra le haghaidh Cinneadh Forfheidhmiúcháin ón gComhairle lena n-údaraítear don Laitvia beart speisialta a thabhairt isteach lena ndéantar maolú ar phointe (a) d’Airteagal 26(1) agus ar Airteagail 168 agus 168a de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha mar aon le nóta faisnéise míniúcháin. COM (2015) 546.
PROPOSAL FOR A COUNCIL IMPLEMENTING DECISION AUTHORISING LATVIA TO INTRODUCE A SPECIAL MEASURE DEROGATING FROM POINT (A) OF ARTICLE 26(1) AND ARTICLES 168 AND 168A OF DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2015) 546.
Togra le haghaidh Cinneadh Forfheidhmiúcháin ón gComhairle lena n-údaraítear do Phoblacht na hIodáile beart speisialta a chur chun feidhme lena ndéantar maolú ar Airteagail 206 agus 226 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha mar aon le nóta faisnéise míniúcháin. COM (2017) 169.
PROPOSAL FOR A COUNCIL IMPLEMENTING DECISION AUTHORISING THE ITALIAN REPUBLIC TO APPLY A SPECIAL MEASURE DEROGATING FROM ARTICLES 206 AND 226 OF DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2017) 169.
Togra le haghaidh Cinneadh Forfheidhmiúcháin ón gComhairle lena n-údaraítear do Phoblacht na hEastóine beart speisialta a chur chun feidhme lena ndéantar maolú ar Airteagal 287 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha mar aon le nóta faisnéise míniúcháin. COM (2017) 61.
PROPOSAL FOR A COUNCIL IMPLEMENTING DECISION AUTHORISING THE REPUBLIC OF ESTONIA TO APPLY A SPECIAL MEASURE DEROGATING FROM ARTICLE 287 OF DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2017) 61.