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breisluach

228 results in 76 documents

  1. #603463

    cáin bhreisluacha dá bhforáiltear i dTreoir 2006/112/CE ón gComhairle [10];

    value added tax provided for in Council Directive 2006/112/EC [10];

    Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC

  2. #730256

    Cáin bhreisluacha faoi mar a shainmhínítear í i dTreoir 2006/112/CE ón gComhairle [1];

    Value added tax as defined in Council Directive 2006/112/EC [1].

    Regulation (EU) 2016/1952 of the European Parliament and of the Council of 26 October 2016 on European statistics on natural gas and electricity prices and repealing Directive 2008/92/EC (Text with EEA relevance)

  3. #730304

    Cáin bhreisluacha mar a shainmhínítear í i dTreoir 2006/112/CE.

    Value added tax as defined in Directive 2006/112/EC.

    Regulation (EU) 2016/1952 of the European Parliament and of the Council of 26 October 2016 on European statistics on natural gas and electricity prices and repealing Directive 2008/92/EC (Text with EEA relevance)

  4. #2061669

    cáin bhreisluacha dá bhforáiltear i dTreoir 2006/112/CE ón gComhairle;

    value added tax as provided for in Council Directive 2006/112/EC;

    Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013

  5. #1924366

    Díolúine ó cháin bhreisluacha ar allmhairiú críochnaitheach earraí áirithe (Treoir 2009/132/CE ón gComhairle)

    Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC)

    Commission Implementing Regulation (EU) 2021/235 of 8 February 2021 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure

  6. #2636660

    Treoir lena leasaítear rátaí cánach breisluacha, lena n-áirítear CBL laghdaithe ar threalamh leanaí;

    Directive amending rates of value added tax, including reduced VAT on children’s equipment;

    COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE EUROPEAN COUNCIL, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS CONFERENCE ON THE FUTURE OF EUROPE Putting Vision into Concrete Action

  7. #450323

    (v) do dhuine i mBallstát eile a dhlíonn cáin bhreisluacha a íoc de bhun na Treorach CBL ar an soláthar sin,

    (v) to a person in another Member State who is liable to pay value-added tax pursuant to the VAT Directive on such supply,

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  8. #1826596

    Leagtar síos i dTreoir 2006/112/CE ón gComhairle na hoibleagáidí cuntasaíochta ginearálta maidir le cáin bhreisluacha (CBL) do dhaoine inchánach.

    Council Directive 2006/112/EC lays down the general value added tax (VAT) accounting obligations for taxable persons.

    Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers

  9. #449407

    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;

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  10. #452851

    An tOrdú Cánach Breisluacha (Incháilitheacht chun an Cháin a bheidh Dlite a Chinneadh faoi Threoir Fáltas Airgid), 1997.

    Value-Added Tax (Eligibility To Determine Tax Due By Reference To Moneys Received) Order 1997.

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  11. #1289711

    Coigeartú ar liúntais chaipitiúla faoi threoir cánach breisluacha. 1974, Uimh. 17 .

    Adjustment of capital allowances by reference to value-added tax.

    Number 6 of 1975: FINANCE ACT, 1975

  12. #1627030

    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.

    Order of Business (Dáil Éireann/Seanad Éireann)

  13. #1646015

    An tOrdú Cánach Breisluacha (Incháilitheacht chun an Cháin a bheidh Dlite a Chinneadh faoi Threoir Fáltas Airgead), 1997 (I.R. Uimh. 316 de 1997).

    VALUE-ADDED TAX (ELIGIBILITY TO DETERMINE TAX DUE BY REFERENCE TO MONEYS RECEIVED) ORDER, 1997 (S.I. NO. 316 OF 1997).

    Order of Business (Dáil Éireann/Seanad Éireann)

  14. #1892053

    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,

    Council Implementing Regulation (EU) 2020/1112 of 20 July 2020 amending Implementing Regulation (EU) 2019/2026 as regards the dates of application in response to the COVID-19 pandemic

  15. #1924521

    Duine nó daoine a ainmnítear nó a aithnítear a bheith faoi dhliteanas as íocaíocht na cánach breisluacha ag an mBallstát allmhairiúcháin i gcomhréir le hAirteagal 201 de Threoir 2006/112/CE

    Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC

    Commission Implementing Regulation (EU) 2021/235 of 8 February 2021 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure

  16. #1924523

    An duine atá faoi dhliteanas as an gCáin Bhreisluacha a íoc ar éadáil earraí laistigh den Aontas i gcomhréir le hAirteagal 200 de Threoir 2006/112/CE

    Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC

    Commission Implementing Regulation (EU) 2021/235 of 8 February 2021 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure

  17. #1975102

    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,

    Commission Implementing Decision (EU) 2021/942 of 10 June 2021 laying down rules for the application of Council Directive 2006/112/EC as regards the establishment of the list of third countries with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU and Council Regulation (EU) No 904/2010

  18. #1975105

    Leasaíodh Treoir 2006/112/CE le Treoir (AE) 2017/2455 agus le Treoir (AE) 2019/1995 chun an córas cánach breisluacha (CBL) a chur in oiriúint don tráchtáil leictreonach trí bhailiú éifeachtach agus éifeachtúil CBL a áirithiú trí íoslaghdú a dhéanamh ar an ualach riaracháin le haghaidh daoine inchánach agus riaracháin chánach araon agus chun nuachóiriú a dhéanamh ar an gcreat dlíthiúil CBL le haghaidh ríomhthráchtáil trasteorann idir gnólachtaí agus tomhaltóirí.

    Directive 2006/112/EC was amended by Directives (EU) 2017/2455 and (EU) 2019/1995 to make the value added tax (VAT) system fit to the electronic commerce by ensuring effective and efficient collection of VAT by minimising the administrative burden for both taxable persons and tax administrationsand to modernise the legal framework for VAT for cross-border business-to-consumer e-commerce.

    Commission Implementing Decision (EU) 2021/942 of 10 June 2021 laying down rules for the application of Council Directive 2006/112/EC as regards the establishment of the list of third countries with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU and Council Regulation (EU) No 904/2010

  19. #1975124

    Treoir (AE) 2017/2455 ón gComhairle an 5 Nollaig 2017 lena leasaítear Treoir 2006/112/CE agus Treoir 2009/132/CE maidir le hoibleagáidí chánach breisluacha áirithe maidir le soláthairtí seirbhísí agus ciandíolacháin earraí (IO L 348, 29.12.2017, lch. 7).

    Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7).

    Commission Implementing Decision (EU) 2021/942 of 10 June 2021 laying down rules for the application of Council Directive 2006/112/EC as regards the establishment of the list of third countries with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU and Council Regulation (EU) No 904/2010

  20. #2225719

    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,

    Council Implementing Decision (EU) 2022/73 of 18 January 2022 amending Implementing Decision (EU) 2018/1490 as regards authorisation to Hungary to apply for a further period the special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

  21. #2226222

    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,

    Council Implementing Decision (EU) 2022/81 of 18 January 2022 amending Implementing Decision 2009/1008/EU authorising the Republic of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

  22. #2226321

    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,

    Council Implementing Decision (EU) 2022/88 of 18 January 2022 amending Implementing Decision 2013/53/EU as regards authorisation to the Kingdom of Belgium to apply for a further period the special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

  23. #2227312

    lena n-údaraítear don Fhrainc beart speisialta a thabhairt isteach de mhaolú ar Airteagail 218 agus 232 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha

    authorising France to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

    Council Implementing Decision (EU) 2022/133 of 25 January 2022 authorising France to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

  24. #2227315

    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,

    Council Implementing Decision (EU) 2022/133 of 25 January 2022 authorising France to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

  25. #2245667

    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,

    Council Implementing Decision (EU) 2022/464 of 21 March 2022 amending Implementing Decision 2013/54/EU as regards the authorisation granted to the Republic of Slovenia to continue to apply the special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

  26. #2268591

    lena leasaítear Treoracha 2006/112/CE agus (AE) 2020/285 a mhéid a bhaineann le rátaí cánach breisluacha

    amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax

    Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax

  27. #2333472

    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,

    Council Implementing Regulation (EU) 2022/432 of 15 March 2022 amending Implementing Regulation (EU) No 282/2011 as regards the VAT and/or excise duty exemption certificate

  28. #2346674

    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,

    NoDG-2022-32022R0559_EN-GA-DWN

  29. #2392125

    lena n-údaraítear do Phoblacht na Seice beart speisialta a thabhairt isteach de mhaolú ar Airteagal 287 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha

    authorising the Czech Republic to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

    Council Implementing Decision (EU) 2022/865 of 24 May 2022 authorising the Czech Republic to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

  30. #2392128

    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,

    Council Implementing Decision (EU) 2022/865 of 24 May 2022 authorising the Czech Republic to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

  31. #2396600

    lena n-údaraítear do Phoblacht na Polainne beart speisialta a chur i bhfeidhm de mhaolú ar Airteagail 218 agus 232 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha

    authorising the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

    Council Implementing Decision (EU) 2022/1003 of 17 June 2022 authorising the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

  32. #2396603

    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,

    Council Implementing Decision (EU) 2022/1003 of 17 June 2022 authorising the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

  33. #2412459

    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,

    Council Implementing Decision (EU) 2022/1661 of 26 September 2022 amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

  34. #2419791

    lena n-údaraítear don Bhulgáir beart speisialta a thabhairt isteach de mhaolú ar Airteagal 287 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha

    authorising Bulgaria to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

    Council Implementing Decision (EU) 2022/2254 of 14 November 2022 authorising Bulgaria to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

  35. #2419794

    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,

    Council Implementing Decision (EU) 2022/2254 of 14 November 2022 authorising Bulgaria to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

  36. #2424138

    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,

    Council Implementing Decision (EU) 2022/2411 of 6 December 2022 amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax

  37. #2679323

    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,

    Council Implementing Decision (EU) 2023/218 of 30 January 2023 amending Implementing Decision 2013/676/EU authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

  38. #2679325

    De bhun Airteagal 193 de Threoir 2006/112/CE, beidh cáin bhreisluacha (“CBL”), mar riail ghinearálta, iníoctha ag an duine inchánach a sholáthraíonn na hearraí nó na seirbhísí.

    Pursuant to Article 193 of Directive 2006/112/EC, value added tax (VAT) shall be, as a general rule, payable by the taxable person supplying the goods or services.

    Council Implementing Decision (EU) 2023/218 of 30 January 2023 amending Implementing Decision 2013/676/EU authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

  39. #2684335

    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,

    Council Implementing Decision (EU) 2023/664 of 21 March 2023 authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax and repealing Implementing Decision (EU) 2020/647

  40. #2786339

    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,

    Council Implementing Decision (EU) 2023/1025 of 22 May 2023 authorising Hungary to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2018/1490

  41. #2796771

    lena n-údaraítear don Ghearmáin beart speisialta a thabhairt isteach de mhaolú ar Airteagail 218 agus 232 de Threoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha

    authorising Germany to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

    Council Implementing Decision (EU) 2023/1551 of 25 July 2023 authorising Germany to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

  42. #2796774

    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,

    Council Implementing Decision (EU) 2023/1551 of 25 July 2023 authorising Germany to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

  43. #2796825

    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,

    Council Implementing Decision (EU) 2023/1552 of 25 July 2023 amending Implementing Decision (EU) 2017/784 as regards the period of authorisation for, and the scope of, the special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax taken by Italy

  44. #2909780

    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,

    Council Implementing Decision (EU) 2023/2094 of 25 September 2023 amending Implementing Decision (EU) 2018/485 as regards an extension of the authorisation for Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax

  45. #2916250

    De réir na Treorach CBL, arna chur chun feidhme i nGníomh Cánach Breisluacha na Danmhairge, díolmhaítear na seirbhísí poist a chuimsítear le USO ó CBL.

    According to the VAT Directive, implemented in the Danish Value Added Tax Act, the postal services encompassed by the USO are exempt from VAT.

    Commission Decision (EU) 2023/2388 of 10 August 2022 on the state aid SA.57991 – 2021/C (ex 2021/NN) implemented by Denmark for USO compensation to Post Danmark A/S for 2020 (notified under document C(2022) 5706)

  46. #2604038

    maidir le hinstitiúidí creidmheasa agus institiúidí airgeadais eile, suim na míreanna ioncaim a leanas de réir mar a shainmhínítear i dTreoir 86/635/CEE ón gComhairle, tar éis cáin bhreisluacha agus cánacha eile a bhaineann go díreach leis na míreanna sin a asbhaint, nuair is iomchuí:

    for credit institutions and other financial institutions, the sum of the following income items as defined in Council Directive 86/635/EEC, after deduction of value added tax and other taxes directly related to those items, where appropriate:

    Regulation (EU) 2022/2560 of the European Parliament and of the Council of 14 December 2022 on foreign subsidies distorting the internal market

  47. #148590

    (2) Ní mheasfar chun críocha na Rialachán seo feidhm a bheith ag an Treoir um Chúnamh Frithpháirteach maidir le cáin bhreisluacha.

    (2) For the purposes of these Regulations the Directive on Mutual Assistance shall be regarded as not applying in relation to value added tax.

    Statutory Instruments: 1980

  48. #449817

    (b) go raibh an fháil laistigh den Chomhphobal faoi réir cánach breisluacha, dá dtagraítear sa Treoir CBL, sa Bhallstát eile sin, agus

    (b) the intra-Community acquisition has been subject to value-added tax, referred to in the VAT Directive, in that other Member State, and

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  49. #450822

    ciallaíonn “cáin bhreisluacha AE” cáin bhreisluacha dá dtagraítear sa Treoir CBL agus folaíonn sé cáin de réir bhrí alt 2;

    “EU value-added tax” means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  50. #451229

    ciallaíonn “Ballstát aisíoca”, i ndáil le hiarratasóir, an Ballstát inar muirearaíodh cáin bhreisluacha (dá dtagraítear sa Treoir CBL) ar an iarratasóir i leith na nithe seo a leanas—

    “Member State of refund”, in relation to an applicant, means the Member State in which value-added tax (as referred to in the VAT Directive) was charged to the applicant in respect of—

    VALUE-ADDED TAX CONSOLIDATION ACT 2010