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cáin bhreisluacha dá bhforáiltear i dTreoir 2006/112/CE ón gComhairle [10];
value added tax provided for in Council Directive 2006/112/EC [10];
cáin bhreisluacha dá bhforáiltear i dTreoir 2006/112/CE ón gComhairle [10];
value added tax provided for in Council Directive 2006/112/EC [10];
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].
Cáin bhreisluacha mar a shainmhínítear í i dTreoir 2006/112/CE.
Value added tax as defined in Directive 2006/112/EC.
cáin bhreisluacha dá bhforáiltear i dTreoir 2006/112/CE ón gComhairle;
value added tax as provided for in Council Directive 2006/112/EC;
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)
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;
(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,
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.
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;
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.
Coigeartú ar liúntais chaipitiúla faoi threoir cánach breisluacha. 1974, Uimh. 17 .
Adjustment of capital allowances by reference to value-added tax.
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.
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).
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,
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
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
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,
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.
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).
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,
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
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,
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
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,
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
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,
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
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,
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
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,
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.
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,
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
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,
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.
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:
(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.
(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
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;
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—