#2245038
Níor deonaíodh na trí instealltaí caipitil ar dháta Chomhaontú Dheireadh Fómhair
The three capital injections were not granted on the date of the October Agreement
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#2245239
Ós rud é gur chomhaontaigh an dá Stát instealladh caipitil Ghrúpa PostNord i bprionsabal trí Chomhaontú Dheireadh Fómhair, agus nach bhfuil amhras curtha riamh ag an dá Stát ar chomhaontú den sórt sin, measann an Coimisiún gur toradh ar an gcomhaontú sin é instealladh caipitil Ghrúpa IarNord agus go bhfuil sé inchurtha i leith Stáit na Danmhairge agus na Sualainne dá bhrí sin.
Since the PostNord Group capital injection has been agreed upon in principle by the two States through the October Agreement, and that such agreement has never been put into question by the two States, the Commission considers that the PostNord Group capital injection is a consequence of that agreement and is therefore imputable to the Danish and Swedish States.
#2356013
Féadfaidh na húdaráis inniúla, go háirithe, comhdhlúthú comhréireach na hinstitiúide nó na hinstitiúide airgeadais lena mbaineann a cheangal de réir na scaire den chaipiteal atá ar teachtadh sa ghnóthas sin i gcás ina mbeidh comhaontú conarthach idir an institiúid agus scairshealbhóir, úinéir nó ball amháin den institiúid nó den institiúid airgeadais lena mbaineann nó níos mó ná sin, comhaontú maidir le tacaíocht airgeadais a sholáthar go comhpháirteach don institiúid nó don institiúid airgeadais, nó i gcás ina mbeidh fianaise láidir ann lena dtugtar le fios go dtabharfaidís tacaíocht airgeadais don institiúid nó don institiúid airgeadais de réir na scaire den chaipiteal atá ar teachtadh inti.
Competent authorities may, in particular, require proportional consolidation of the institution or financial institution concerned according to the share of capital held in that undertaking where there is a contractual agreement between the institution and one or more shareholders, owners or members of the institution or financial institution concerned to jointly provide financial support to the institution or financial institution or there is strong evidence that they would financially support the institution or financial institution according to the share of capital held in it.
#2245052
ní aithnítear na tairbhithe i gComhaontú Dheireadh Fómhair ós rud é nach ionann tairbhí iarbhír na n-instealltaí caipitil Stáit agus an tairbhí a thuairiscítear i gComhaontú Dheireadh Fómhair.
the October Agreement does not identify the beneficiaries since the actual beneficiary of the State capital injections is not the same as described in the October Agreement.
#583618
tá socruithe i bhfeidhm lena áirithiú go gcuifear acmhainn airgeadais ar fáil go pras i dtéarmaí caipitil agus leachtachta más gá faoin gcomhaontú dliteanais conarthach nó reachtúil dá dtagraítear i bpointe (d);
arrangements are in place to ensure the prompt provision of financial means in terms of capital and liquidity if required under the contractual or statutory liability arrangement referred to in point (d);
#1957479
Is é is cuspóir don Teideal seo saorghluaiseacht caipitil agus íocaíochtaí a bhaineann le léirscaoileadh idirbheart faoin gComhaontú a chumasú.
The objective of this Title is to enable the free movement of capital and payments related to transactions liberalised under this Agreement.
#2244703
trí instealltaí caipitil dá dtagraítear i gComhaontú Dheireadh Fómhair, (féach aithris (22) go (24)), atá faoi réir an Chinnidh seo.
three capital injections referred to in the October Agreement (see recital (22) to (24)), which are the subject of this Decision.
#2245035
Maidir le cuspóir na dtrí instealladh caipitil agus an argóint ó ITD go léireodh an bhearna maoinithe líomhnaithe idir na costais mheasta a bhaineann leis an tsamhail táirgeachta nua (eadhon SEK 5 billiún i gcomhréir le Comhaontú Dheireadh Fómhair) agus an t-instealladh Iar-Ghrúpa de DKK 2.339 billiún go bhfuil an t-instealladh caipitil ón tSualainn agus ón Danmhairg dírithe ar an bplean claochlaithe freisin, tugann an Danmhairg agus an tSualainn dá n-aire nach ionann na costais mheasta a bhaineann leis an tsamhail táirgeachta nua, dá dtagraítear i gComhaontú Dheireadh Fómhair, agus na costais chaipitil a mheastar a bheith ann, rud a chiallaíonn nach bhfuil na costais mheasta a bhaineann leis an tsamhail táirgeachta nua, dá dtagraítear i gComhaontú Dheireadh Fómhair, cothrom leis an ngá atá ann do na costais oibriúcháin a mheastar a bheith ag teastáil ó Dan.
Regarding the purpose of the three capital injections and the argument from ITD that the alleged funding gap between the estimated costs of the new production model (namely SEK 5 billion according to the October Agreement) and the PostNord Group injection of DKK 2,339 billion would indicate that the capital injections from Sweden and Denmark are in fact also meant for the transformation plan, Denmark and Sweden note that the estimated costs of the new production model, as referred to in the October Agreement, do not equal the need for the capital, since the estimated costs include predicted operating losses incurred by Post Danmark itself, making the need for capital less.
#2245042
níl Comhaontú mhí Dheireadh Fómhair ceangailteach ó thaobh dlí agus níor gheall an Danmhairg ná an tSualainn go ndeonóidh sí na hinstealltaí caipitil tríd an gcomhaontú sin.
the October Agreement is not legally binding and Denmark and Sweden did not undertake to grant the capital injections by that agreement.
#2245127
Mar shampla, ní fhreagraíonn an méid a dheonaítear ar deireadh do Post Danmark tríd an instealladh caipitil PostNord Group do na méideanna atá beartaithe i gComhaontú Dheireadh Fómhair.
For example, the amount finally granted to Post Danmark through the PostNord Group capital injection does not correspond to the amounts envisaged in the October Agreement.
#2245240
Thairis sin, treisítear an chonclúid sin leis an gcomhaontú cur chun feidhme (féach aithris (25)), ina gcomhaontaíonn an Danmhairg agus PostNord AB go sainráite go ndeonófaí instealladh caipitil an Ghrúpa.
Moreover, this conclusion is reinforced by the implementing agreement (see recital (25)), in which Denmark and PostNord AB explicitly agree on the granting of the Group capital injection.
#2650351
Tá dhá pháirt sa rialachán maidir le toradh ar chaipiteal i gcomhaontú díolachán 1996: (i) ráta úis; agus (ii) bonn caipitil ar a gcuirtear an ráta i bhfeidhm.
The regulation of return on capital in the 1996 sales agreement is composed of two elements: (i) an interest rate; and (ii) a capital base on which to apply the rate.
#2650376
Ní sonraítear i gcomhaontú díolachán 1996 gurb é an bonn caipitil an mhodheolaíocht atá le cur i bhfeidhm chun an caipiteal geallta a bhunú.
The 1996 sales agreement does not specify the methodology to be applied for establishing the committed capital that is the capital base.
#1296130
—Beidh cumhacht ag an Aire na hoibleagáidí a chomhlíonadh a ghlac an Stát faoi Airteagal 9 den Chomhaontú gníomhú mar ráthóir don Bhanc, ar comhréir le ranníocaí an Stáit isteach i gcaipiteal an Bhainc, i leith freagrachtaí airgeadais uile iasachtaithe an Bhainc de bharr na gconarthaí iasachta a bheidh déanta ag an mBanc i leith a acmhainne féin agus é ag feidhmiú Choinbhinsiún ACC-CEE Lomé a rinneadh i Lomé an 28ú lá d'Fheabhra, 1975, agus an Chinneadh dá dtagraítear i mír 1 d'Airteagal 9 den Chomhaontú agus, dá réir sin, féadfaidh an tAire conarthaí ráthaíochta a dhéanamh, thar ceann an Stáit, leis an mBanc.
—The Minister shall have power to fulfil on behalf of the State the obligations undertaken by the State under Article 9 of the Agreement to act as guarantor for the Bank, in proportion to the State's contributions to the capital of the Bank, in respect of all financial commitments arising for borrowers of the Bank out of the loan contracts concluded by the Bank in respect of its own resources in implementation of the ACP-EEC Convention of Lomé done at Lomé on the 28th day of February, 1975, and the Decision referred to in paragraph 1 of Article 9 of the Agreement and, accordingly, the Minister may make, on behalf of the State, contracts of guarantee with the Bank.
#2638659
Thug an Ciste agus na mór-scairshealbhóirí príobháideacha comhaontú i gcrích i mí Aibreáin 2022, ar comhaontú é lena mbeartaítear an dara hinfheistíocht sa bhanc lena gcuimseofar méadú breise ar scairchaipiteal agus, más gá, ranníocaíocht bhreise i gcaipiteal nó gníomhaíochtaí malartacha mar chuid de chur chun feidhme phlean gnó an bhainc.
The Fund and the major private shareholders entered into an agreement in April 2022, which envisages a second investment in the bank comprising a further share capital increase and, if required, an additional contribution in capital or alternative actions as part of the implementation of the bank’s business plan.
#568420
Féadfaidh bainisteoirí um chistí caipitil fiontair cáilitheacha agus infheisteoirí a chomhaontú breis nochta a dhéanamh lena chéile.
Managers of qualifying venture capital funds and investors may agree to make additional disclosures to each other.
#572624
déanmhais neamhchríochnaithe (seachas na déanmhais sin arna dtáirgeadh faoi chonradh díolacháin arna chomhaontú roimh ré nó ar bhonn féinchuntais; láimhseáiltear an dá shampla sin mar fhoirmiú caipitil sheasta);
uncompleted structures (except those produced under a contract of sale agreed in advance or on own-account; both of these examples are treated as fixed capital formation);
#573814
Láimhseáiltear cealú dá leithéid a dhéantar trí chomhaontú frithpháirteach mar aistriú caipitil ón gcreidiúnaí chuig an bhféichiúnaí atá cothrom le luach an fhéich gan íoc tráth an chealaithe.
Such cancellations by mutual agreement are treated as a capital transfer from the creditor to the debtor equal to the value of the outstanding debt at the time of cancellation.
#583117
An 26 Meitheamh 2004, ghlac an CBMB comhaontú réime maidir le cóineasú idirnáisiúnta ar thomhas caipitil agus ceanglais chaipitil ("creat Basel II").
On 26 June 2004 the BCBS adopted a framework agreement on the international convergence of capital measurement and capital requirements ("Basel II framework").
#1104727
(b) Féadfaidh an Chorparáid agus an rialtas comhaontú ar stoc caipitil an Rialtais a athcheannach, ar cibé téarmaí is iomchuí sna himthosca gan aird ar fhorálacha míre (c) thíos.
( b ) The Corporation and the government may agree on the repurchase of the capital stock of the government on such terms as may be appropriate under the circumstances, without regard to the provisions of paragraph (c) below.
#1740502
Mar sin féin, fágtar le hAirteagal 1(2) go sonrach gur féidir leis na páirtithe leasmhara a bheith páirteach sa chomhaontú CEIS trí ranníocaíochtaí caipitil a dhéanamh don Chiste.
However, Article 1(2) explicitly allows for those parties interested to join the EFSI agreement by means of capital contributions to the Fund.
#1968578
Ní dochar an Comhaontú seo d’fhorálacha na gcoinbhinsiún faoi seach atá i bhfeidhm idir aon Bhallstát den Aontas Eorpach agus Catar chun cánachas dúbailte ar ioncam agus ar chaipiteal a sheachaint.
This Agreement is without prejudice to the provisions of the respective conventions in force between any EU Member State and Qatar for the avoidance of double taxation on income and on capital.
#2016774
Comhaontú Réime maidir le Cóineasú Idirnáisiúnta ar Thomhas Caipitil agus Ceanglais Chaipitil, Creat Athbhreithnithe, Leagan Cuimsitheach, mí an Mheithimh 2006.
International Convergence of Capital Measurement and Capital Standards, A Revised Framework, Comprehensive Version, June 2006.
#2244665
Déantar tagairt don instealladh caipitil ó Ghrúpa IarNord i mír 4 de Chomhaontú Dheireadh Fómhair gan suim airgid a lua go sainráite:
The capital injection from PostNord Group is referred to in paragraph 4 of the October Agreement without explicitly mentioning an amount:
#2244672
Tá clásal sa chomhaontú sin freisin a chuireann oibleagáid ar Bhord Stiúrthóirí PostNord AB instealladh caipitil PostNord Ghrúpa a aistriú chuig Post Danmark.
That agreement also contains a clause which obliged the Board of Directors of PostNord AB to transfer the PostNord Group capital injection to Post Danmark.
#2244688
Tá an t-instealladh caipitil ón Danmhairg go PostNord AB mar chuid de Chomhaontú Dheireadh Fómhair freisin, ach tá cuspóir eile leis.
The capital injection from Denmark into PostNord ABalso forms part of the October Agreement, but has a different objective.
#2245039
Ar na cúiseanna a mhínítear i Roinn 4.1.2, ní aontaíonn an Danmhairg ná an tSualainn le seasamh ITD gur deonaíodh na trí instealladh caipitil ar dháta Chomhaontú Dheireadh Fómhair.
For the reasons explained in Section 4.1.2, Denmark and Sweden also disagree with the position of ITD that the three capital injections were granted on the date of the October Agreement.
#2245050
Tá forálacha sa chomhaontú céanna atá faoi cheangal PostNord chun a instealladh caipitil féin a chur chun feidhme do Post Danmark (aithris (25)).
The same agreement contains provisions that bound PostNord to implement its own capital injection for Post Danmark (recital (25)).
#2245128
Ní féidir, dá bhrí sin, téarmaí Chomhaontú mhí Dheireadh Fómhair a mheas mar chruthúnas cinntitheach ar thairbhithe na n-instealltaí caipitil ón Danmhairg agus ón tSualainn.
The terms of the October Agreement cannot therefore be considered as a decisive proof of the beneficiaries of the capital injections from Denmark and Sweden.
#2245138
Measann an Coimisiún nach é Comhaontú Dheireadh Fómhair an gníomh lenar deonaíodh aon cheann de na trí instealladh caipitil.
The Commission considers that the October Agreement is not the act by which any of the three capital injections have been granted.
#2245187
De réir Chomhaontú Dheireadh Fómhair, dá mba rud é nár fhormheas an Coimisiún cúiteamh USO lena Chinneadh 2018, ní fhéadfadh na trí instealladh caipitil tarlú.
According to the October Agreement, if the Commission had not approved the USO compensation by its 2018 Decision, the three capital injections could simply not take place.
#2245189
Thairis sin, bhí instealladh caipitil Ghrúpa PostNord mar chuid den chomhaontú cur chun feidhme a tugadh i gcrích idir an Danmhairg agus PostNord AB (féach aithris (25) agus aithris (100)).
Moreover, the PostNord Group capital injection was in any event part of the implementation agreement concluded between Denmark and PostNord AB (see recital (25) and (100)).
#2245205
Measann ITD gur deonaíodh an t-instealladh caipitil ar dháta Chomhaontú Dheireadh Fómhair, eadhon an 20 Deireadh Fómhair 2017.
ITD considers that the capital injection was granted on the date of the October Agreement, namely 20 October 2017.
#2245214
Mar an gcéanna le hinstealladh caipitil na Danmhairge, bhí gá le bearta cur chun feidhme tar éis Chomhaontú Dheireadh Fómhair chun instealladh caipitil na Sualainne a chur chun feidhme.
Similarly with the Danish capital injection, implementing measures were needed following the October Agreement to implement the Swedish capital injection.
#2245238
Tá an t-instealladh caipitil Grúpa mar chuid de Chomhaontú Dheireadh Fómhair mar a leanas ó mhír 4 de (féach aithris (22)).
The Group capital injection is part of the October Agreement as follows from paragraph 4 thereof (see recital (22)).
#2245545
Measann ITD gur deonaíodh instealladh caipitil na Sualainne ar dháta Chomhaontú Dheireadh Fómhair, eadhon an 20 Deireadh Fómhair 2017.
ITD considers that the Swedish capital injection was granted on the date of the October Agreement, namely 20 October 2017.
#2443175
leasanna úinéireachta na máthaireintiteas deiridh atá sa chomhaontú, déantar na leasanna sin a lua, a thrádáil agus a aistriú go neamhspleách i margaí caipitil difriúla; agus
the ownership interests of the ultimate parent entities that comprise the agreement are quoted, traded or transferred independently in different capital markets; and
#2650473
Cuimsítear leis an róchúiteamh i leith costas caipitil (beart (c)) an cúiteamh a sháraíonn leibhéal toraidh leordhóthanach atá ceadaithe faoin sásra i roinn 7(c) de chomhaontú díolachán 1996.
The overcompensation for capital cost (measure (c)) comprises the compensation in excess of the adequate level of return allowed by the mechanism in Section 7(c) of the 1996 sales agreement.
#2650699
Bunaíodh an cúiteamh le haghaidh costas caipitil ar bhonn na dtéarmaí i roinn 7(c) de chomhaontú díolachán 1996.
The compensation for capital cost has been established on the basis of the terms in Section 7(c) of the 1996 sales agreement.
#2650711
Mar a mhínítear i roinn 3.1.2, is é an cúiteamh le haghaidh costais chaipitil an dara gné sa sásra a bunaíodh le comhaontú díolachán 1996.
As explained in Section 3.1.2, the compensation for capital cost is the second element in the mechanism established in the 1996 sales agreement.
#2939852
Déanfar ús agus muirir eile a chur i bhfeidhm i gcomhréir leis na tarraingtí anuas sin agus na haisíocaíochtaí sin ar chaipiteal agus mar a leagtar amach sa chomhaontú creidmheasa.
Interest and other charges shall be applied in accordance with those drawdowns and repayments of capital and as set out in the credit agreement.
#2939161
I gcás comhaontú creidmheasa faoin arb amhlaidh nach n-eascraíonn amúchadh comhfhreagrach láithreach ar an méid iomlán creidmheasa as íocaíochtaí a dhéanann an tomhaltóir, ach a úsáidtear na híocaíochtaí sin mar chaipiteal le linn tréimhsí agus faoi choinníollacha a leagtar síos sa chomhaontú creidmheasa, nó i gcomhaontú coimhdeach, áireoidh an creidiúnaí agus, i gcás inarb infheidhme, an t-idirghabhálaí creidmheasa san fhaisnéis réamhchonarthach dá dtagraítear i mír 1 ráiteas soiléir agus gonta nach ndéantar foráil sna comhaontuithe creidmheasa sin maidir le ráthaíocht go n-aisíocfar an méid iomlán creidmheasa a tharraingítear anuas faoin gcomhaontú creidmheasa mura rud é go dtugtar an ráthaíocht sin go sainráite.
In the case of a credit agreement under which payments made by the consumer do not give rise to an immediate corresponding amortisation of the total amount of credit, but are used to constitute capital during periods and under conditions laid down in the credit agreement, or in an ancillary agreement, the creditor and, where applicable, the credit intermediary shall in the pre-contractual information referred to in paragraph 1 include a clear and concise statement that such credit agreements do not provide for a guarantee of repayment of the total amount of credit drawn down under the credit agreement, unless such a guarantee is given expressly.
#2939336
I gcás comhaontú creidmheasa faoin arb amhlaidh nach n-eascraíonn amúchadh comhfhreagrach láithreach ar an méid iomlán creidmheasa as íocaíochtaí a dhéanann an tomhaltóir, ach a úsáidtear na híocaíochtaí sin mar chaipiteal le linn tréimhsí agus faoi choinníollacha a leagtar síos sa chomhaontú creidmheasa, áireofar sa chomhaontú creidmheasa, mar aon leis an bhfaisnéis dá dtagraítear i mír 1, ráiteas soiléir agus gonta nach ndéantar foráil sna comhaontuithe creidmheasa sin maidir le ráthaíocht go n-aisíocfar an méid iomlán creidmheasa a tharraingítear anuas faoin gcomhaontú creidmheasa, mura rud é go dtugtar ráthaíocht mar sin go sainráite.
In the case of a credit agreement under which payments made by the consumer do not give rise to an immediate corresponding amortisation of the total amount of credit, but are used to constitute capital during periods and under conditions laid down in the credit agreement, or in an ancillary agreement, the credit agreement shall, in addition to the information referred to in paragraph 1, include a clear and concise statement that such credit agreements do not provide for a guarantee of repayment of the total amount of credit drawn down under the credit agreement, unless such a guarantee is given expressly.
#3187945
tá comhaontú sínithe ag na Ballstáit ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, agus, a mhéid nach ionann iad, ag Ballstát baile an BCIM leis an tríú tír ina bhfuil an taisclann bunaithe, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.
the Member States in which the units or shares of the non-EU AIF are intended to be marketed, and, insofar as different, the home Member State of the AIFM, have signed an agreement with the third country where the depositary is established which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters including any multilateral tax agreements and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.
#3188014
tá comhaontú sínithe ag an tríú tír ina bhfuil an CIM neamh-AE bunaithe le Ballstát baile an BCIM údaraithe agus le gach Ballstát eile ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIF is established has signed an agreement with the home Member State of the authorised AIFM and with each other Member State in which the units or shares of the non-EU AIF are intended to be marketed which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;
#3188020
tá comhaontú sínithe ag an tríú tír ina bhfuil an BCIM neamh-AE bunaithe leis an mBallstát tagartha, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIFM is established has signed an agreement with the Member State of reference which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;
#3188024
tá comhaontú sínithe ag an tríú tír ina bhfuil an CIM neamh-AE bunaithe leis an mBallstát tagartha agus le gach Ballstát eile ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIF is established has signed an agreement with the Member State of reference and with each other Member State in which the units or shares of the non-EU AIF are intended to be marketed which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;
#3188027
tá comhaontú sínithe ag an tríú tír ina bhfuil an BCIM neamh-AE nó an CIM neamh-AE bunaithe leis an mBallstát ina bhfuil sé beartaithe aonaid nó scaireanna an CIM neamh-AE a mhargú, ar comhaontú é lena gcomhlíontar go hiomlán na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE ar Ioncam agus ar Chaipiteal agus lena n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha, agus ní luaitear an tríú tír sin in Iarscríbhinn I a ghabhann leis na conclúidí ón gComhairle maidir le liosta athbhreithnithe an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.’;
the third country where the non-EU AIFM or non-EU AIF is established has signed an agreement with the Member State in which the units or shares of the non-EU AIF are intended to be marketed which fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements, and that third country is not mentioned in Annex I to the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes.’;
#647771
Acmhainní a aisíoctar leis na hionstraimí airgeadais ó infheistíochtaí nó ó scaoileadh acmhainní a bhí geallta do chonarthaí ráthaíochta, lena n-áirítear aisíocaíochtaí agus gnóthachain caipitil agus tuillimh nó torthaí eile, amhail ús, táillí ráthaíochta, díbhinní, gnóthachain chaipitiúla nó fáltais ioncaim ar bith eile arna nginiúint ag infheistíochtaí, atá inchurtha i leith na tacaíochta ó Chistí SIE, déanfar iad a athúsáid chun na gcríoch seo a leanas, suas go dtí na méideanna is gá agus san ord atá comhaontaithe sna comhaontuithe cistiúcháin ábhartha:
Resources paid back to financial instruments from investments or from the release of resources committed for guarantee contracts, including capital repayments and gains and other earnings or yields, such as interest, guarantee fees, dividends, capital gains or any other income generated by investments, which are attributable to the support from the ESI Funds, shall be re-used for the following purposes, up to the amounts necessary and in the order agreed in the relevant funding agreements:
#1697572
Gan dochar d’Airteagal 43a, acmhainní a aisíoctar leis na hionstraimí airgeadais ó infheistíochtaí nó ó scaoileadh acmhainní a bhí geallta do chonarthaí ráthaíochta, lena n-áirítear aisíocaíochtaí caipitil agus gnóthachain chaipitiúla agus tuillimh nó torthaí eile, amhail ús, táillí ráthaíochta, díbhinní, gnóthachain chaipitiúla nó fáltais ioncaim ar bith eile arna nginiúint ag infheistíochtaí, atá inchurtha i leith na tacaíochta ó Chistí SIE, déanfar iad a athúsáid chun na gcríoch seo a leanas, suas go dtí na méideanna is gá agus san ord atá comhaontaithe sna comhaontuithe cistiúcháin ábhartha:
Without prejudice to Article 43a, resources paid back to financial instruments from investments or from the release of resources committed for guarantee contracts, including capital repayments and gains and other earnings or yields, such as interest, guarantee fees, dividends, capital gains or any other income generated by investments, which are attributable to the support from the ESI Funds, shall be re-used for the following purposes, up to the amounts necessary and in the order agreed in the relevant funding agreements: