a praghas ceannaigh, lena n-áirítear dleachtanna ar allmhairí agus cánacha ceannaigh neamh-in-aisíoctha, tar éis lascainí agus lacáistí trádála a asbhaint;
its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates;
a praghas ceannaigh, lena n-áirítear dleachtanna ar allmhairí agus cánacha ceannaigh neamh-in-aisíoctha, tar éis lascainí agus lacáistí trádála a asbhaint; agus
its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates; and
Leis an Ordú seo is féidir aisíoc a dhéanamh, faoi réir coinníollacha áirithe, ar cháin bhreisluacha a íocadh maidir le hearraí agus seirbhísí a cheannaigh Gníomhaireacht Spáis na hEorpa.
This Order enables repayment to be made, subject to certain conditions, of value-added tax paid on purchases of goods and services by the European Space Agency.
(ii) Rialacháin 6, 8 agus 12 (2) de na Rialacháin um Cháin Ioncaim (Blianachtaí Ceannaigh Saoil), 1959,
(ii) Regulations 6, 8 and 12 (2) of the Income Tax (Purchased Life Annuities) Regulations, 1959,
(i) de réir an ailt sin 5, gur cheannaigh sé na hearraí i dtosca nach raibh cáin mhórdhíola inmhuirir,
(i) in accordance with the said section 5 he had purchased the goods in circumstances in which wholesale tax was not chargeable,
Tabharfar díolúine ó CBL más 100 franc Eilvéiseach ar a laghad (lena n-áirítear cáin) praghas ceannaigh iarbhír na n-earraí agus na seirbhísí a luaitear sa sonrasc nó sa doiciméad coibhéiseach.
Exemption from VAT shall be granted if the actual purchase price of the goods and services mentioned in the invoice or equivalent document totals at least 100 Swiss francs (inclusive of tax).
Tabharfar díolúine ó CBL más 100 franc Eilvéiseach ar a laghad (lena n-áirítear cáin) praghas ceannaigh iarbhír na n-earraí agus na seirbhísí a luaitear sa sonrasc nó sa doiciméad coibhéiseach.
Exemption from VAT shall be granted if the actual purchase price of the goods and services mentioned in the invoice or equivalent document totals at least 100 Swiss francs (inclusive of tax).
(5) I gcás go bhfeidhmíonn déileálaí inchánach an rogha de réir fho-alt (4), i leith na n-earraí a shonraítear i bhfo-alt (4)(a)(i), ansin, d’ainneoin an mhínithe ar “praghas ceannaigh” i bhfo-alt (1), is é a bheidh sa phraghas ceannaigh chun an corrlach brabúis i ndáil le soláthar ar na hearraí sin a chinneadh méid is comhionann le luach na n-earraí sin chun críocha allmhairithe arna chinneadh de réir alt 53 agus arna mhéadú de mhéid aon chánach is iníoctha i leith na hearraí sin a allmhairiú.
(5) Where a taxable dealer exercises the option in accordance with subsection (4), in respect of the goods specified in subsection (4)(a)(i), then, notwithstanding the definition of “purchase price” in subsection (1), the purchase price for the purposes of determining the profit margin in relation to a supply of those goods shall be an amount equal to the value of those goods for the purposes of importation determined in accordance with section 53 increased by the amount of any tax payable in respect of the importation of those goods.
ciallaíonn “praghsanna ceannaigh” na praghsanna iarbhír a íocann ceannaitheoirí ar tháirgí, lena n-áirítear aon chánacha ar na táirgí, lúide fóirdheontais, tar éis na lascainí a bhaint as na praghsanna caighdeánacha nó as na muirir chaighdeánacha, seachas ús nó seirbhísí táillí breise a cuireadh leis an bpraghas faoi shocruithe creidmheasa nó aon mhuirir bhreise a tabhaíodh toisc nach ndearnadh an íocaíocht laistigh den tréimhse a sonraíodh ag am an cheannaigh;
‘purchase prices’ means the prices actually paid by purchasers for products, including any taxes less subsidies on the products, after the deduction of discounts from standard prices or charges, excluding interest or services charges added under credit arrangements and any extra charges incurred as a result of failing to pay within the period specified at the time of purchase;
I gcás ina gceannóidh an Ciste nó ina gceannófar thar ceann an Chiste, earraí nó seirbhísí a bhfuil luach úimléideach acu agus atá riachtanach do ghníomhaíochtaí oifigiúla an Chiste, agus i gcás cánacha nó dleachtanna a bheith ar áireamh i bpraghas an cheannaigh sin déanfaidh an Comhalta sin bearta iomchuí, a mhéid is féidir agus faoi réir dhlí an Chomhalta lena mbaineann, chun saoirseacht a thabhairt ó na cánacha nó ó na dleachtanna sin nó chun socrú a dhéanamh lena n-aisíoc.
When purchases of goods or services of substantial value necessary for the official activities of the Fund are made by or on behalf of the Fund, and when the price of such purchases includes taxes or duties, appropriate measures shall, to the extent possible and subject to the law of the Member concerned, be taken by such Member to grant exemption from such taxes or duties or provide for their reimbursement.
i gcomhcheangal gnó, aithníonn eintiteas aon dliteanas nó sócmhainn cánach iarchurtha agus déanann sé sin difear do mhéid an cháilmheasa nó an ghnóthachain a aithníonn sé tráth an cheannaigh (féach mír 19);
in a business combination, an entity recognises any deferred tax liability or asset and this affects the amount of goodwill or bargain purchase gain it recognises (see paragraph 19);
Chun an fhostaíocht a chur chun cinn agus an chumhacht cheannaigh a chaomhnú, tá raon feidhme breise ann chun an ding chánach a ísliú le haghaidh oibrithe meánioncaim agus ísealioncaim i roinnt Ballstáit.
To promote employment and preserve purchasing power, there remains further scope for lowering the tax wedge for low- and middle-income earners in several Member States.
11 Is éard atá i gcostais cheannaigh fardal an praghas ceannaigh, dleachtanna ar allmhairithe agus cánacha eile (seachas iad siúd atá in-aisghabhála ag an eintiteas ó na húdaráis chánach ina dhiaidh sin), agus costais iompair, láimhseála agus costais eile is inchurtha go díreach i leith táirgí críochnaithe, ábhair agus seirbhísí a fháil.
11 The costs of purchase of inventories comprise the purchase price, import duties and other taxes (other than those subsequently recoverable by the entity from the taxing authorities), and transport, handling and other costs directly attributable to the acquisition of finished goods, materials and services.
(i) faoi réir mhír (ii), méid is comhionann leis an difríocht idir láimhdeachas iomlán an déileálaí inchánach sa tréimhse inchánach sin ó sholáthairtí earraí imeallscéime luacha ísil lena mbaineann an ráta céanna cánach, lúide comhshuim phraghsanna ceannaigh an déileálaí inchánach sin earraí imeallscéime luacha ísil a mbaineann an ráta cánach sin lena soláthar, sa tréimhse inchánach sin,
(i) subject to paragraph (ii), means an amount which is equal to the difference between the taxable dealer’s total turnover in that taxable period from supplies of low value margin scheme goods, to which the same rate of tax applies, less the sum of that taxable dealer’s purchase prices of low value margin scheme goods to which that rate of tax applies to the supply thereof, in that taxable period,
Leis an Ordú seo is féidir aisíoc a dhéanamh, faoi réir coinníollacha áirithe, ar chuid den cháin bhreisluacha a íocadh i leith carbháin, teaghaise soghluaiste nó déanmhais dá samhail a cheannaigh duine mar ionad cónaithe nó, i gcás údaráis áitiúil, a cuireadh ar fáil lena ligean mar ionad cónaithe.
This Order enables repayment to be made, subject to certain conditions, of portion of the value-added tax paid in relation to a caravan, a mobile home or similar structure, which has been purchased by a person as a residence or, in the case of a local authority, provided for letting as a residence.
(f) duine do bhaint úsáid (seachas trí dhiúscairt chuig duine eile), chun críocha aon ghnó a sheolann sé nó sí, as na hearraí is earraí sochorraithe a d’fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d’asbhain, a cheannaigh, a d’allmhairigh nó a fuair sé nó sí ar shlí eile nó a d’fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d’asbhain, a cheannaigh, a d’allmhairigh nó a fuair duine eile ar shlí eile thar a cheann nó thar a ceann, ach amháin i gcás ina mbeadh cáin ab inmhuirearaithe i ndáil leis an úsáid, dá muirearófaí í, inasbhainte go hiomlán faoi Chaibidil 1 de Chuid 8,
(f) the application (otherwise than by way of disposal to another person) by a person for the purposes of any business carried on by him or her of the goods, being movable goods which were developed, constructed, assembled, manufactured, produced, extracted, purchased, imported or otherwise acquired by him or her or by another person on his or her behalf, except where tax chargeable in relation to the application would, if it were charged, be wholly deductible under Chapter 1 of Part 8,
ciallaíonn “praghas ceannaigh”, i ndáil le hearraí imeallscéime a fháil, an chomaoin iomlán, lena n-áirítear gach uile cháin, coimisiún, costas agus muirear ar bith, is iníoctha ag déileálaí inchánach leis an duine óna bhfuair an déileálaí inchánach sin na hearraí sin;
“purchase price”, in relation to an acquisition of margin scheme goods, means the total consideration, including all taxes, commissions, costs and charges whatsoever, payable by a taxable dealer to the person from whom that taxable dealer acquired those goods;
(i) ainm agus seoladh gach duine ar cheannaigh nó a bhfuair an déileálaí inchánach cóir iompair nó, de réir mar a bheidh, innealra talmhaíochta uaidh nó uaithi le linn na tréimhse ón 1 Eanáir, 2010 go dtí an 30 Meitheamh, 2010 ar i ndáil leis nó léi a rinne an déileálaí inchánach cáin iarmharach a asbhaint de réir an ailt sin 12B nó 12C, de réir mar a bheidh,
(i) the name and address of each person from whom the taxable dealer purchased or acquired a means of transport or, as the case may be, agricultural machinery in the period from 1 January 2010 to 30 June 2010 in relation to which the taxable dealer deducted residual tax in accordance with such section 12B or 12C, as the case may be,
"12C.—(1) Faoi réir fhorálacha an ailt seo agus de réir fhomhír (via) de mhír (a) d’fho-alt (1) d’alt 12, beidh déileálaí inchánach a cheannaíonn innealra talmhaíochta ó fheirmeoir cothrom-ráta i dteideal an cháin iarmharach atá ar áireamh sa phraghas is iníoctha ag an déileálaí inchánach sin i leith an cheannaigh sin a asbhaint.
"12C.—(1) A taxable dealer who purchases agricultural machinery from a flat-rate farmer shall, subject to the provisions of this section and in accordance with subparagraph (via) of paragraph (a) of subsection (1) of section 12, be entitled to deduct the residual tax contained in the price payable by such taxable dealer in respect of that purchase.
“(d) D’ainneoin mhír (c), chun críocha na nAchtanna um Cháin Ghnóchan Caipitiúil, i gcás go ndéanfaidh duine talamh a dhiúscairt chuig údarás ag a mbeidh cumhachtaí ceannaigh éigeantaigh, agus nach ndéanfaí an diúscairt murach feidhmiú na gcumhachtaí sin nó murach an t-údarás áitiúil do thabhairt fógra foirmiúil go mbeadh sé ag beartú na cumhachtaí sin a fheidhmiú, ansin measfar go bhfabhróidh an gnóchan inmhuirearaithe (más ann) ar an diúscairt—
“(d) Notwithstanding paragraph (c), for the purposes of the Capital Gains Tax Acts, where a person makes a disposal of land to an authority possessing compulsory purchase powers, and the disposal would not have been made but for the exercise of those powers or the giving by the authority of formal notice of its intention to exercise those powers, then the chargeable gain (if any) on the disposal shall be deemed to accrue—
(c) I gcás gur cheannaigh nó go bhfuair déileálaí inchánach cóir iompair dá dtagraítear i bhfo-alt (2) roimh an 1 Eanáir 2010 agus go soláthraíonn sé nó sí an chóir iompair sin do dhéileálaí inchánach eile i rith na hidirthréimhse, cuirfidh an soláthróir in iúl sa sonrasc i leith an tsoláthair sin gur cuireadh an scéim speisialta dá bhforáiltear leis an alt seo i bhfeidhm agus nach bhfuil ach cáin iarmharach shrianta infheidhme.
(c) Where a taxable dealer purchased or acquired a means of transport referred to in subsection (2) prior to 1 January 2010 and during the transitional period supplies that means of transport to another taxable dealer, the supplier shall indicate on the invoice in respect of that supply that the special scheme as provided for by this section has been applied and that restricted residual tax only is applicable.
(d) I gcás gur cheannaigh nó go bhfuair déileálaí inchánach cóir iompair dá dtagraítear i bhfo-alt (2) roimh an 1 Eanáir 2010 agus go soláthraíonn sé nó sí an chóir iompair sin i rith na hidirthréimhse do dhuine inchánach seachas déileálaí inchánach eile, cuirfidh an soláthróir in iúl sa sonrasc i leith an tsoláthair sin gur cuireadh an scéim speisialta dá bhforáiltear leis an alt seo i bhfeidhm agus nach dtugann an sonrasc an ceart chun an cháin is inmhuirearaithe ar an soláthar sin a asbhaint.
(d) Where a taxable dealer purchased or acquired a means of transport referred to in subsection (2) prior to 1 January 2010 and during the transitional period supplies that means of transport to a taxable person other than another taxable dealer, the supplier shall indicate on the invoice in respect of that supply that the special scheme as provided for by this section has been applied and that the invoice does not give the right to deduct the tax chargeable on that supply.
(e) I gcás go roghnaíonn déileálaí inchánach an imeallscéim a chur i bhfeidhm nó go gcuireann sé nó sí an cheantscéim i bhfeidhm maidir le cóir iompair dá dtagraítear i bhfo-alt (2) a sholáthar, is cóir iompair a cheannaigh nó a fuair an déileálaí sin an 1 Eanáir 2010 nó dá éis, cuirfidh an soláthróir in iúl sa sonrasc i leith an tsoláthair sin gur cuireadh an imeallscéim nó an cheantscéim, de réir mar is cuí, i bhfeidhm agus nach bhfuil aon cháin iarmharach infheidhme.
(e) Where a taxable dealer opts to apply the margin scheme or applies the auction scheme to the supply of a means of transport referred to in subsection (2) which that dealer purchased or acquired on or after 1 January 2010, the supplier shall indicate on the invoice in respect of that supply that the margin scheme or the auction scheme, as appropriate, has been applied and no residual tax is applicable.
(a) ainm agus seoladh gach duine ónar cheannaigh nó óna bhfuair an déileálaí inchánach sin cóir iompair nó, de réir mar a bheidh, innealra talmhaíochta sa tréimhse ón 1 Eanáir 2010 go dtí an 30 Meitheamh 2010 a ndearna an déileálaí inchánach sin cáin iarmharach ina leith a asbhaint de réir alt 12B nó 12C, de réir mar a bheidh,
(a) the name and address of each person from whom such taxable dealer purchased or acquired a means of transport or, as the case may be, agricultural machinery in the period from 1 January 2010 to 30 June 2010 in relation to which such taxable dealer deducted residual tax in accordance with section 12B or 12C, as the case may be,
(ii) má thugann an connra teideal don cheannuitheoir, don léasaí, no don cheadúnaí é féin do shaora o n-a fhreagarthacht in aon choiníoll den tsórt san do chólíona tré fhógra ráithe i scríbhinn do thabhairt don pháirtí eile agus, i gcás ceannaigh, tré íoc suime mar chúiteamh sa saoirse sin no, i gcás léasa no ceadúnais, tré íoc cíosa no cánach údair mar chúiteamh inti ar feadh iarsma téarma an chonnartha, pé suim, cíos no cáin údair a shocróidh eadarscánaí a bheidh ceaptha ag an Aire.
(ii) the contract entitles the purchaser, lessee, or licensee to relieve himself of his liability to observe any such condition on giving the other party three months notice in writing and on payment in compensation for such relief in the case of a purchase of such sum, or in the case of a lease or licence of such rent or royalty for the residue of the term of the contract, as may be fixed by an arbitrator appointed by the Minister.
(2) Aon tsuim a cuirfar le hairgead ceannaigh gabháltais ar scór riaráiste chíosa shocruithe íocfar amach as an airgead ceannaigh í leis an duine a bheadh i dteideal an riaráiste chíosa shocruithe sin d'fháil chun a úsáide féin ach go ndéanfar an cháin ioncuim, más ann di, a bheidh dlite ar scór an ghabháltais do bhaint as an suim bhreise sin ar roinnt an airgid cheannaigh.
(2) Any sum added to the purchase money of a holding in respect of compounded arrears of rent shall be paid out of the purchase money to the person who would have been entitled to receive such compounded arrears of rent for his own use provided that the income tax, if any, due in respect of the holding shall be deducted from such added sum on the distribution of the purchase money.
—(1) Má dílsítear talamh i gCoimisiún na Talmhan fén Acht Talmhan, 1923 , no fé aon Acht le n-a leasuítear no le n-a leathnuítear an tAcht san, féadfaidh an Coimisinéir Breithiúntais, ar a iarraidh sin d'éinne le n-a mbaineann, a ordú go ndéanfar, go dtí go roinnfear airgead ceannaigh an tailimh sin, na dividenda (lugha-de cháin ioncuim) a bheidh dlite an uair sin agus a thiocfaidh chun bheith dlite ina dhiaidh sin as na bannaí talmhan a sheasuíonn in ionad an airgid cheannaigh sin d'íoc, fé mar a thiocfaidh dlite, leis an díoltóir, no le pé duine eile chífear don Choimisinéir Bhreithiúntais do bheith i dteideal iad d'fháil.
—(1) Where land is vested in the Land Commission under the Land Act, 1923 , or any Act amending or extending that Act the Judicial Commissioner may, on the application of any person interested, order that the dividends (less income tax) then accrued and thereafter to accrue on the land bonds representing the purchase-money of such land shall until the distribution of such purchase-money be paid as they accrue to the vendor or to such other person as shall appear to the Judicial Commissioner to be entitled to receive the same.
(e) mura raibh an chuideachta ag gabháil do thrádáil mar a dúradh, ach, dá mbeadh sí ag gabháil amhlaidh do thradáil, go mbeadh aon laghdú faoi alt 366 le déanamh, nó go mbeadh sé, mura mbeadh alt 368 (3), le déanamh, maidir leis an bpraghas a d'íoc an chuideachta ar urrúis (de réir bhrí an ailt sin) a cheannaigh sí bliain mheasúnachta sa tréimhse, cibé méid ba chomhionann, tar éis cáin ioncaim a asbhaint de réir an ráta is infheidhmithe maidir leis an íocaíocht, le méid na hasbhainte, ach sin i slí gurb ioncam an méid agus méid na hasbhainte i gcás inarb urrúis iad den sórt a shonraítear i mír 4 de Sceideal 11,
( e ) if the company is not engaged as aforesaid, but were it so engaged any reduction under section 368 would, or would but for section 368 (3), fall to be made as respects the price paid by the company for securities (within the meaning of that section) bought by it in a year of assessment in the period, such amount as would, after deduction of income tax at the rate applicable to the payment, be equal to the amount of the reduction, so however that where the securities are of the description specified in paragraph 4 of Schedule 11, the amount shall be the amount of the reduction,
“(e) duine do bhaint úsáid (seachas trí dhiúscairt chuig duine eile), chun críocha aon ghnó a sheolann sé, as na hearraí, is earraí a d'fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d'asbhain, a cheannaigh nó a d'allmhairigh sé nó a d'fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d'asbhain, a cheannaigh nó a d'allmhairgh duine eile tar a cheann, ach amháin i gcás a mbeadh cáin ab inmhuirearaithe i ndáil leis an úsáid, dá muirearófaí í, inasbhainte go hiomlán faoi alt 12, agus
"( e ) the application (otherwise than by way of disposal to another person) by a person for the purposes of any business carried on by him of the goods, being goods which were developed, constructed, assembled, manufactured, produced, extracted, purchased or imported by him or by another person on his behalf, except where tax chargeable in relation to the application would, if it were charged, be wholly deductible under section 12, and
Sa chás sin, áfach, cheannaigh Moby Toremar ó Réigiún na Tuscáine, rud a chiallaíonn gurb caiteachas é an t-idirbheart sin le haghaidh Moby agus mar thoradh air sin, ní bhféadfadh aon cháin chomparáide a bheith dlite.
In this case, however, Moby purchased Toremar from the Region of Tuscany which means that this transaction constituted an expense for Moby and as a result no corporate income tax could be due.
D’áitigh Anhui Jinhe freisin gurb é an bunphrionsabal a bhí mar bhonn le coincheap na ndleachtanna ar allmhairí, dá gceannófaí amhábhair ar an margadh intíre, go raibh an praghas ceannaigh faoi réir cáin bhreisluacha (CBL), agus dá mba rud é go bhfuarthas na hamhábhair ar mhargaí eachtracha, níor ghearr na tíortha a d’onnmhairigh an t-amhábhar CBL de ghnáth.
Anhui Jinhe also argued that the basic premise underlying the concept of import duties was that, if raw materials were purchased on the domestic market, the purchase price was subject to value-added tax (VAT), whereas if the raw materials were acquired on foreign markets, the countries which exported the raw material generally did not levy VAT.
Sa chás seo, áfach, cheannaigh CLN Laziomar ó Réigiún Lazio, rud a chiallaíonn go raibh an t-idirbheart sin ina chaiteachas ag CLN agus nach bhféadfadh aon cháin chorparáide a bheith dlite dá thoradh.
In this case, however, CLN purchased Laziomar from the Region of Lazio, which means that this transaction constituted an expense for CLN and as a result no corporate income tax could be due.
Le cur i bhfeidhm leanúnach an bhirt speisialta ,cheadófaí do dhaoine inchánach a chláraigh feithicil le haghaidh gnó amháin an fheithicil sin a úsáid chun críocha príobháideacha, agus chun méid inchánach an tsoláthair mheasta seirbhísí a ríomh de bhun Airteagal 75 de Threoir 2006/112/CE ar bhonn laethúil ar ráta comhréidh, seachas a gceart a chailleadh an cháin bhreisluacha (CBL) a thabhaítear ar chostas ceannaigh na feithicle sin a asbhaint.
The continued application of the special measure would allow taxable persons who have registered a vehicle solely for business to use that vehicle for private purposes, and to calculate the taxable amount of the deemed supply of services pursuant to Article 75 of Directive 2006/112/EC on a daily flat-rate basis, rather than lose their right to deduct the value added tax (VAT) incurred on the purchase cost of that vehicle.
(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.
(b) Níl feidhm ag an teideal chun cánach iarmharaí srianta dá bhforáiltear i mír (a) ach amháin maidir leis an ócáid a cheannaíonn nó a fhaigheann déileálaí inchánach cóir iompair dá dtagraítear i bhfo-alt (2) den chéad uair agus a tharlaíonn an 1 Eanáir 2010 nó dá éis, agus níl feidhm aige maidir le ceannach nó fáil na córa iompair sin ina dhiaidh sin ag an déileálaí inchánach sin nó ag aon déileálaí inchánach eile.
(b) The entitlement to restricted residual tax as provided for in paragraph (a) applies only on the occasion of the first purchase or acquisition by a taxable dealer of a means of transport referred to in subsection (2) which occurs on or after 1 January 2010, and does not apply to any subsequent purchase or acquisition of that means of transport by that or any other taxable dealer.
(b) Níl feidhm ag an teideal chun cánach iarmharaí srianta dá bhforáiltear i mír (a) ach amháin maidir leis an ócáid a cheannaíonn nó a fhaigheann déileálaí inchánach innealra talmhaíochta den chéad uair agus a tharlaíonn an 1 Eanáir 2010 nó dá éis, agus níl feidhm aige maidir le ceannach nó fáil an innealra talmhaíochta sin ina dhiaidh sin ag an déileálaí inchánach sin nó ag aon déileálaí inchánach eile.
(b) The entitlement to restricted residual tax as provided for in paragraph (a) applies only on the occasion of the first purchase or acquisition by a taxable dealer of agricultural machinery which occurs on or after 1 January 2010, and does not apply to any subsequent purchase or acquisition of that agricultural machinery by that or any other taxable dealer.
(e) gach déileálaí i gcupóin sa Stát a cheannóidh cupóin i slí go bhfuil an praghas a íocadh á gceannach inmhuirir i leith cánach faoi Sceideal C, nó i gcás díbhinní lena mbaineann Cuid XXXI, faoi Sceideal D,
( e ) every dealer in coupons in the State who purchases coupons in such manner that the price paid on the purchase is chargeable to tax under Schedule C, or in the case of dividends to which Part XXXI applies, under Schedule D,
(4) Aon urrúis de réir brí alt 367 den Acht Cánach Ioncaim, 1967 (ceannach agus díol urrús), ar chuid de stoc trádála na cuideachta iad an tráth a scoir an réamhtheachtaí de bheith ag seoladh na trádála, déileálfar leo chun críocha an ailt sin mar urrúis a dhíol an réamhtheachtaí an tráth sin ar an margadh oscailte agus a cheannaigh an comharba an tráth sin ar an margadh oscailte.
(4) Any securities within the meaning of section 367 of the Income Tax Act, 1967 (purchase and sale of securities), which at the time when the predecessor ceases to carry on the trade form part of the trading stock belonging to the trade shall be treated for purposes of that section as having been sold at that time in the open market by the predecessor and as having been purchased at that time in the open market by the successor.
(a) aonaid nach bhfuil cónaí, mar a fhoráiltear sna hAchtanna Cánach Ioncaim, sa Stát ar na daoine ag a bhfuil an leas tairbhiúil iontu agus a ndearna na daoine sin, an tráth ar cheannaigh siad na haonaid, dearbhú ina leith leis an duine ónar ceannaíodh na haonaid sin;
( a ) units in which the persons who hold the beneficial interest are not resident, as provided for in the Income Tax Acts, in the State and in respect of which a declaration was made, at the time of purchase by those persons, to the person from whom such units were purchased;
In 2022, áiríodh leis na bearta beartais fhioscaigh sin lena laghdaítear ioncam méadú sealadach ar chostais chomaitéireachta inasbhainte agus méadú ar asbhaintí cánach teaghlaigh maidir le hathchóiriú ar chórais téimh, cé gur áiríodh sna bearta beartais fhioscaigh sin lena méadaítear caiteachas méadú innéacs ar shochair shóisialta agus ar shochair bhreise linbh a íoc, arb é is aidhm dóibh feabhas a chur ar chumhacht ceannaigh na dteaghlach ar ioncam íseal agus aghaidh a thabhairt ar na costais a eascraíonn as boilsciú.
In 2022, such fiscal policy revenue-decreasing measures included a temporary increase of deductible commuting expenses and an increase in household tax deductions on heating system renovations, while such fiscal policy expenditure-increasing measures included an index increase in social benefits and the payment of additional child benefits, aiming to improve the purchasing power of low-income households and address the inflation-induced costs.
(e) mura mbeidh trádáil den sórt a luaitear roimhe seo ar siúl ag an gcuideachta, ach, dá mbeadh trádáil ar siúl aici amhlaidh, go mbeadh aon laghdú faoi alt 7 den Acht Airgeadais, 1959 , le déanamh, nó go mbeadh sé, mura mbeadh fo-alt (3) den alt sin, le déanamh, maidir leis an bpraghas d'íoc an chuideachta ar urrúis (de réir bhrí an ailt sin) a cheannaigh sí bliain mheasúnachta sa tréimhse, cibé méid ba chomhionann, tar éis cáin ioncaim a asbhaint de réir an ráta is infheidhme i gcás na híocaíochta, le méid na hasbhainte, ach sin i slí gurb ioncam an méid agus méid na hasbhainte i gcás inar urrúis iad den sórt a shonraítear i mír 4 den Chéad Sceideal a ghabhann leis an Acht sin,”
( e ) if the company is not engaged as aforesaid, but were it so engaged any reduction under section 7 of the Finance Act, 1959 , would, or would but for subsection (3) of that section, fall to be made as respects the price paid by the company for securities (within the meaning of that section) bought by it in a year of assessment in the period, such amount as would, after deduction of income tax at the rate applicable to the payment, be equal to the amount of the reduction, so however that where the securities are of the description specified in paragraph 4 of the First Schedule to that Act the amount shall be the amount of the reduction,"
—(1) Ní dhéanfidh morgáiste áirnéise tiarna talmhan a bheidh ag gabháil earraí in éiric cíosa, ná oifigeach a bheidh údaruithe go cuibhe agus a bheidh ag gabháil no ag tógaint earraí fé sna hAchtanna Cánach Ioncuim, ná ráta-bhailitheoir a bheidh ag gabháil earraí in éiric rátaí, do chosc ná do shriana o aon stoc feirmeoireachta a bheidh áirithe sa mhorgáiste sin no dá ndéanfa sé deifir do ghabháil go dleathach, ná cosc ná srian do chur le haon stoc feirmeoireachta den tsórt san do ghabháil agus do dhíol go dleathach fé ordú fheidhmiúcháin a tugadh amach chun feidhmiú do dhéanamh ar bhreithiúntas no ar ordú go n-íocfí airgead a bheidh dlite don Phrímh-Chiste, no iníoctha leis, no chun tairbhe dho, no go n-aisíocfí roimh-íocanna do híocadh amach as airgead do sholáthruigh an tOireachtas no an t-ús ar roimhíocanna den tsórt san no airgead a bheidh dlite do Choimisiún Talmhan na hÉireann, no iníoctha leis, fé sna hAchtanna Talamh-Cheannaigh no dlite do ráta-bhailitheoir, no iníoctha leis, ar scór rátaí do gearradh ag comhairle chontae, chontae-bhuirge no bhuirge eile, no bhailecheanntair, no ag coimisinéirí baile, no airgead a bheidh dlite do thiarna talmhan, no iníoctha leis, ar scór cíosa.
—(1) A chattel mortgage shall not prevent or restrict the lawful seizure of any farming stock comprised therein or affected thereby by a landlord distraining for rent or a duly authorised officer distraining or levying under the Income Tax Acts or a rate collector distraining for rates or the lawful seizure and sale of any such farming stock under an execution order issued for the enforcement of a judgment or order for the payment of moneys due or payable to or for the benefit of the Central Fund or the repayment of advances made out of moneys provided by the Oireachtas or the interest on such advances or of moneys due or payable to the Irish Land Commission under the Land Purchase Acts or to a rate collector in respect of rates levied by the council of a county, a county or other borough, or an urban district or the commissioners of a town, or to a landlord in respect of rent.