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(b) An méid d'aon chánacha eile tomhaltais a íocadh nó is iníoctha.
( b ) Amount of any other consumption taxes paid or payable.
(b) An méid d'aon chánacha eile tomhaltais a íocadh nó is iníoctha.
( b ) Amount of any other consumption taxes paid or payable.
(b) Cánacha eile tomhaltais is iníochtha ag an gnóthas.
( b ) Other consumption taxes payable by the undertaking.
(b) Cánacha eile tomhaltais is iníoctha ag an ngnóthas.
( b ) Other consumption taxes payable by the undertaking.
(b) Cánacha eile tomhaltais is iníoctha ag an ngnóthas.
(b) Other Consumption taxes payable by the undertaking.
aschur + allmhairí + cánacha ar tháirgí lúide fóirdheontais ar tháirgí = tomhaltas idirmheánach + tomhaltas críochnaitheach + foirmiú caipitil + onnmhairí
output + imports + taxes on products less subsidies on products = Intermediate consumption + final consumption +gross capital formation + exports
aschur — tomhaltas idirmheánach + cánacha ar tháirgí lúide fóirdheontais ar tháirgí
output – intermediate consumption + taxes on products less subsidies on products
tomhaltas idirmheánach, cúiteamh d’fhostaithe, cánacha eile lúide fóirdheontais ar tháirgeadh agus ídiú an chaipitil sheasta.
intermediate consumption, compensation of employees, other taxes less subsidies on production and consumption of fixed capital.
Dleachtanna máil agus cánacha tomhaltais
Excise duties and consumption taxes
(b) i leith gach Ballstát tomhaltais ina bhfuil cáin bhreisluacha AE tagtha chun bheith dlite—
(b) for each Member State of consumption where EU valueadded tax has become due—
ar earraí nó ar sheirbhísí a úsáidtear i dtáirgeadh táirgí a onnmhairíodh de bhreis ar dhíolúine, loghadh nó iarchur cánacha indíreacha carnacha arna dtoibhiú ag céim níos luaithe ar earraí nó ar sheirbhísí a úsáideadh i dtáirgeadh táirgí comhchosúla nuair a dhíoltar do thomhaltas intíre iad; ar choinníoll, áfach, go bhféadfar cánacha indíreacha carnacha arna dtoibhiú ag céim níos luaithe a dhíolmhú, a aisíoc nó a iarchur ar tháirgí onnmhairithe fiú nuair nach ndíolmhaítear, nach loghtar nó nach n-iarchuirtear sin ar tháirgí comhchosúla nuair a dhíoltar do thomhaltas intíre iad, má thoibhítear na cánacha indíreacha carnacha arna dtoibhiú ag céim níos luaithe ar ionchuir a ídítear i dtáirgeadh an táirge onnmhairithe (agus gnáthlamháltas á dhéanamh do dhramhaíl) [5].
on goods or services used in the production of exported products in excess of the exemption, remission or deferral of like prior-stage cumulative indirect taxes on goods or services used in the production of like products when sold for domestic consumption; provided, however, that prior-stage cumulative indirect taxes may be exempted, remitted or deferred on exported products even when not exempted, remitted or deferred on like products when sold for domestic consumption, if the prior-stage cumulative indirect taxes are levied on inputs that are consumed in the production of the exported product (making normal allowance for waste) [5].
Lacáiste cánach tomhaltais ar bhreosla soithigh iascaireachta
Consumption tax rebate on fishing vessel fuel
Lacáiste cánach tomhaltais ar bhreosla soithigh
Consumption tax rebate on vessel fuel
dleachtanna máil agus cánacha ar thomhaltas (seachas na cinn sin a áirítear i gcánacha agus dleachtanna ar allmhairí);
excise duties and consumption taxes (other than those included in taxes and duties on imports);
áirítear leis sin coigeartú i leith an tionchair atá ar thomhaltas teaghlach ag na difríochtaí idir chánacha ar tháirgeadh agus ar allmhairí.
this includes an adjustment for the impact on household consumption of differences in taxes on production and imports.
modh na gcostas úsáide, ina ndéantar meastacháin ar leithligh ar thomhaltas idirmheánach, ar ídiú an chaipitil sheasta, ar chánacha eile lúide fóirdheontais ar tháirgeadh agus ar ghlanbharrachas oibriúcháin.
the user-cost method, where separate estimates are made of intermediate consumption, consumption of fixed capital, other taxes less subsidies on production and net operating surplus.
Is éard atá sna bearta sin den chuid is mó aistrithe cnapshuime chuig teaghlaigh agus ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh.
Those measures mainly consist of lump sum transfers to households and cuts to indirect taxes on energy consumption.
Is é atá i gceist leis na bearta sin den chuid is mó ná ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh.
Those measures mainly consist of cuts to indirect taxes on energy consumption.
Is éard atá sna bearta sin den chuid is mó aistrithe sóisialta chuig teaghlaigh níos boichte agus ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh.
Those measures mainly consist of social transfers to poorer households and cuts to indirect taxes on energy consumption.
Is éard atá sna bearta sin den chuid is mó aistrithe sóisialta chuig teaghlaigh, ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh, fóirdheontais ar tháirgeadh fuinnimh agus aistrithe chuig na tionscail lena mbaineann.
Those measures mainly consist of social transfers to households, cuts to indirect taxes on energy consumption, subsidies to energy production and transfers to affected industries.
Is éard atá sna bearta sin den chuid is mó aistrithe sóisialta chuig teaghlaigh bhochta, tacaíocht do chuideachtaí agus ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh.
Those measures mainly consist of social transfers to poorer households, support for companies and cuts to indirect taxes on energy consumption.
Is éard atá sna bearta sin den chuid is mó aistrithe sóisialta chuig teaghlaigh níos boichte, ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh agus fóirdheontais chuig cuideachtaí fuinnimh.
Those measures mainly consist of social transfers to poorer households, cuts to indirect taxes on energy consumption and subsidies to energy companies.
Níl roinnt de na bearta sin spriocdhírithe, go háirithe na ciorruithe i ngach réimse ar chánacha indíreacha ar thomhaltas fuinnimh (CBL agus tobhaigh sheasta).
Some of those measures are not targeted, in particular the across-the-board cuts in indirect taxes on energy consumption (VAT and fixed levies).
Is éard atá sna bearta sin den chuid is mó aistrithe sóisialta chuig teaghlaigh bhochta, ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh agus teorainneacha praghsanna ar phraghsanna miondíola agus mórdhíola.
Those measures mainly consist of social transfers to poorer households, cuts to indirect taxes on energy consumption and price caps on retail and wholesale prices.
Is éard atá sna bearta sin den chuid is mó creidmheas cánach fuinnimh, aistrithe sóisialta chuig teaghlaigh ar ioncam íseal, ciorruithe i gcánacha indíreacha ar thomhaltas fuinnimh, agus fóirdheontais ar tháirgeadh.
Those measures mainly consist of an energy tax credit, social transfers to low-income households, cuts in indirect taxes on energy consumption, and subsidies on production.
Is éard atá sna bearta sin den chuid is mó aistrithe sóisialta chuig teaghlaigh níos boichte agus ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh.
Those measures mainly consist of social transfers to poorer households and cuts to indirect taxes on energy consumption.
Níl ceann de na bearta sin spriocdhírithe, go háirithe an gearradh ar chánacha indíreacha ar thomhaltas fuinnimh.
One of those measures is not targeted, in particular the cut to indirect taxes on energy consumption.
Is éard atá i gceist leis na bearta sin, den chuid is mó, ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh agus ar aistrithe sóisialta chuig teaghlaigh níos boichte.
Those measures mainly consist of cuts to indirect taxes on energy consumption and social transfers to poorer households.
Is éard atá sna bearta sin den chuid is mó aistrithe sóisialta chuig teaghlaigh níos boichte, ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh, agus fóirdheontais maidir le tomhaltas fuinnimh.
Those measures mainly consist of social transfers to poorer households, cuts to indirect taxes on energy consumption, and subsidies to energy consumption.
chun críche an chritéir seo, tá costais táirgthe cothrom le suim an tomhaltais idirmheánaigh, an chúitimh d’fhostaithe, ídiú an chaipitil sheasta, cánacha eile ar tháirgeadh móide costais chaipitil.
For the purpose of this criterion, production costs are equal to the sum of intermediate consumption, compensation of employees, consumption of fixed capital, other taxes on production plus costs of capital.
Faoi mhodh na gcostas úsáide, is éard atá in aschur ó sheirbhísí teaghaisí suim an tomhaltais idirmheánaigh, ídiú an chaipitil sheasta, cánacha eile lúide fóirdheontais ar tháirgeadh agus an glanbharrachas oibriúcháin.
Under the user-cost method, the output of dwelling services is the sum of intermediate consumption, consumption of fixed capital, other taxes less subsidies on production and net operating surplus (NOS).
Ós rud é go luacháiltear an t-aschur ag na bunphraghsanna agus tomhaltas idirmheánach ag praghsanna na gceannaitheoirí, ní áirítear cánacha lúide fóirdheontais ar tháirgí i mbreisluach.
Given that output is valued at basic prices and intermediate consumption at purchasers' prices, value added does not include taxes less subsidies on products.
De réir chur chuige an táirgthe, tá OTI ag praghsanna margaidh cothrom le haschur ag bunphraghsanna lúide tomhaltas idirmheánach ag praghsanna ceannaitheoirí, móide cánacha (lúide fóirdheontais) ar tháirgí.
according to the production approach, GDP at market prices is equal to output at basic prices minus intermediate consumption at purchasers' prices, plus taxes (less subsidies) on products;
Is ionann costais táirgthe agus suim na nithe seo a leanas: tomhaltas idirmheánach, cúiteamh d’fhostaithe, ídiú an chaipitil sheasta agus cánacha eile ar tháirgeadh.
Production costs are the sum of intermediate consumption, compensation of employees, consumption of fixed capital and other taxes on production.
tá cánacha ar shaothar, ar thomhaltas, ar mhaoin agus ar an gcomhshaol faoi bhun mheán an Aontais.
labour, consumption, property and environmental taxes are all below the EU average.
Tomhaltas idirmheánach + cánacha eile ar tháirgeadh + cánacha reatha ar ioncam, ar rachmas, etc. + coigeartú i leith an athraithe ar theidlíochtaí pinsin
Intermediate consumption + other taxes on production + current taxes on income, wealth, etc. + adjustment for the change in pension entitlements
Déantar an chuid is mó den CBL a thaifeadadh sa chóras mar cháin a íoctar ar úsáidí críochnaitheacha, ar thomhaltas na dteaghlach go príomha.
The greater part of VAT is recorded as being paid on final uses, mainly on household consumption.
ná aon cháin inmheánach nó muirear eile ar earra a onnmhaireofar chuig an bPáirtí eile a bheidh níos mó ná an cháin nó an muirear a d'fhorchuirfí ar earraí comhchosúla nuair a bheadh sé beartaithe lena dtomhaltas intíre.
or any internal tax or other charge on a good exported to the other Party that is in excess of the tax or charge that would be imposed on like goods when destined for domestic consumption.
Soithí iascaireachta atá cláraithe i gClár Long Idirnáisiúnta na Tuirce nó sa Chlár Long Náisiúnta, d’fhéadfadh sé go dtairbheoidís don ola dhíosail mhuirí nach bhfuil aon cháin tomhaltais speisialta uirthi.
Fishing vessels which are registered with the Turkish International Ship Registry or the National Ship Registry may benefit from the special consumption tax-free marine diesel oil.
Gné choiteann de chánacha de chineál CBL is ea nach mbíonn oibleagáid ar tháirgeoirí ach an difear idir CBL ar a gcuid díolachán agus CBL ar a gcuid ceannachán atá ceaptha do thomhaltas idirmheánach agus ollfhoirmiú caipitil sheasta a íoc.
VAT. The common feature of VAT is that producers are obliged to pay to the government only the difference between the VAT on their sales and the VAT on their purchases for intermediate consumption and gross fixed capital formation.
is éard atá i gcánacha ar tháirgí ach amháin CBL agus cánacha ar allmhairí (D.214) cánacha ar earraí agus ar sheirbhísí atá iníoctha mar thoradh ar tháirgeadh, onnmhairiú, díol, aistriú, léasú nó seachadadh na n-earraí nó na seirbhísí sin, nó mar thoradh ar a n-úsáid chun críoch tomhaltais dhílis nó chun críoch foirmiú caipitil dhílis.
taxes on products, except VAT and import taxes (D.214) consist of taxes on goods and services that become payable as a result of the production, export, sale, transfer, leasing or delivery of those goods or services, or as a result of their use for own consumption or own capital formation.
Ós rud é go gcinntear luach ar sheirbhís neamh-mhargaidh trí na costais lena mbaineann, is féidir, ar an ábhar sin, méid a ríomh trí luach na gcostas ag praghsanna na buntréimhse, i.e. trí luach ag praghsanna na buntréimhse ar thomhaltas idirmheánach, ar chúiteamh d’fhostaithe, ar chánacha eile atá glan ó fhóirdheontais ar tháirgeadh agus ar idiú caipitil sheasta.
Since the value of a non-market service is determined by the costs involved, it is thus possible to calculate the volume by the value of the costs at base period prices, i.e. by the value at base period prices of intermediate consumption, compensation of employees, other taxes net of production subsidies and consumption of fixed capital.
Tá sé seo amhlaidh toisc, ar thaobh amháin, nach dtaispeántar na cánacha sin faoina n-úsáidí mar nach acmhainn le haghaidh táirgeoirí margaidh an rialtais, a ndéantar a n-aschur a luacháil ag na bunphraghsanna, na cánacha sin agus toisc, ar an taobh eile, go gcuimsítear cánacha ar tháirgí a thaifeadtar faoi thomhaltas idirmheánach an rialtais sa luacháil ag praghsanna na gceannaitheoirí.
This is because, on the one hand, such taxes, not being a resource for market producers of government, whose output is valued at basic prices, do not appear under their uses, and, on the other hand, taxes on products entering intermediate consumption of government are included in its valuation at purchasers' prices.
D’fhéadfadh sé go dtabhódh teaghais fholamh costais fós, amhail caiteachas reatha ar chothabháil, leictreachas, préimheanna árachais, cánacha etc. Ba cheart iad sin a áireamh faoi thomhaltas idirmheánach, cánacha eile ar tháirgeadh, etc. Mar shampla, i gcás fiontair nach dtáirgeann aon seirbhís, d’fhéadfadh breisluach diúltach a bheith ann dá thoradh sin.
An empty dwelling may still incur costs, like current expenditure on maintenance, electricity, insurance premiums, taxes, etc. These should be included under intermediate consumption, other taxes on production, etc. As in the case of an enterprise not producing any services, this may lead to a negative value added.
Ní bheidh tionchar diúltach ag an mbeart speisialta ar mhéid foriomlán an ioncaim chánach a bailíodh ag céim an tomhaltais dheiridh agus ní bheidh aon drochthionchar aige ar acmhainní dílse an Aontais a fhabhraíonn ó CBL,
The special measure will not negatively affect the overall amount of tax revenue collected at the stage of final consumption and will have no adverse impact on the Union’s own resources accruing from VAT,
Tá sé sin i bhfad níos ísle ná easnamh 2022 atá tuartha i gClár 2022 um Chóineasú, go príomha mar gheall ar réamh-mheastacháin mhaicreacnamaíocha éagsúla, fás idirmheánach níos ísle ar thomhaltas, agus ioncam níos airde ó chánacha ar tháirgeadh agus ar allmhairí in 2022.
This is considerably lower than the 2022 deficit projected in the 2022 Convergence Programme, mainly due to different macroeconomic projections, lower intermediate consumption growth, and higher revenues from taxes on production and imports in 2022.
Is éard atá sna bearta sin den chuid is mó aistrithe sóisialta chuig teaghlaigh bhochta, ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh, teorainneacha praghsanna ar phraghsanna miondíola agus mórdhíola, fóirdheontais chuig fiontair atá dian ar fhuinneamh.
Those measures mainly consist of social transfers to poorer households, cuts to indirect taxes on energy consumption, price caps on retail and wholesale prices, subsidies to energy-intensive enterprises.
Is éard atá i gceist go príomha leis na bearta sin laghduithe ar chánacha indíreacha ar thomhaltas fuinnimh agus ar fhóirdheontais ar tháirgeadh fuinnimh mar chúiteamh ar an méadú ar phraghas na n-astaíochtaí leictreachais allmhairithe agus carbóin.
Those measures mainly consist of cuts to indirect taxes on energy consumption and subsidies to energy production to compensate for the price increase of imported electricity and carbon emissions.
Is éard atá sna bearta sin den chuid is mó aistrithe sóisialta chuig teaghlaigh bhochta, ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh, agus bearta faoisimh sealadacha i gcomhair comaitéirí i gcomhthéacs cánacha ioncaim phearsanta.
Those measures mainly consist of social transfers to poorer households, cuts to indirect taxes on energy consumption, and temporary relief measures for commuters in the context of personal income taxes.
Is éard atá sna bearta sin den chuid is mó aistrithe sóisialta chuig teaghlaigh bhochta, ciorruithe ar chánacha indíreacha ar thomhaltas fuinnimh, díolúine ó mhuirir ghréasáin a íoc agus ó uasteorainneacha praghsanna ar phraghsanna miondíola agus mórdhíola breosla.
Those measures mainly consist of social transfers to poorer households, cuts to indirect taxes on energy consumption, exemption from paying network charges and price caps on retail and wholesale fuel prices.
Ar an taobh eile, níl an saobhadh céanna ag baint le cánacha áirithe eile, go háirithe cánacha athfhillteacha maoine agus cánacha tomhaltais, agus cheadóidís aistriú cánach ón lucht saothar, agus an tionchar dáileacháin á chur san áireamh.
On the contrary, certain other taxes, in particular recurrent property taxes and consumption taxes, are less distortive and would allow for a tax shift from labour, while taking into account the distributional impact.