Gaois

Treo cuardaigh

Modh cuardaigh

Scag na torthaí

Bailiúcháin

Foirmeacha na bhfocal

case

hardship

39 toradh in 30 doiciméad

  1. #932645

    (ii) Any case involving special individual hardship (including hardship arising through death) may be considered specially on its merits by the Terminating Company or Permanent Company as the case may be after consultation with the Minister for Industry and Commerce, and it shall be lawful to the Terminating Company or the Permanent Company at discretion (and after such consultation if it so thinks fit) to grant special treatment in any such case.

    (ii) Any case involving special individual hardship (including hardship arising through death) may be considered specially on its merits by the Terminating Company or Permanent Company as the case may be after consultation with the Minister for Industry and Commerce, and it shall be lawful to the Terminating Company or the Permanent Company at discretion (and after such consultation if it so thinks fit) to grant special treatment in any such case.

    Uimhir 31 de 1938: ACHT ÁRACHAIS (LEASÚ), 1938

  2. #1235775

    (I) i gcás inarb í an ócaid sin an chéad ócáid a shocrófar téarmaí na tionóntachta nua don teaghais faoin alt sin agus gur deimhin leis an gCúirt gur chúis chruálachta don tionónta íoc an chíosa a shocrófaí ar leithligh ón alt seo, socróidh an Chúirt an cíos is iníoctha ag an tionónta faoin tionóntacht nua ar shuim (nach lú ná an cíos láithreach) is deimhin léi, ag féachaint d'imthosca uile an cháis, lena n-áirítear aon chrúalacht ar an tiarna talún, is ceart a cheangal ar an tionónta a íoc agus beidh éifeacht ag mír (c) den alt sin ionann is dá gcuirfí “níos faide ná téarma deich mbliana” in ionad “giorra ná téarma bliain is fiche gan cead an tionónta ná níos sia ná téarma naoi mbliain nóchad i gcás ar bith”,

    (I) in case the occasion is the first occasion on which the terms of a new tenancy for the dwelling are fixed under that section and the Court is satisfied that payment of the rent which, apart from this provision, would be fixed would cause hardship to the tenant, the Court shall fix the rent payable by the tenant under the new tenancy at a sum (not below the existing rent) which it is satisfied that, having regard to all the circumstances of the case, including any hardship to the landlord, the tenant should be required to pay and paragraph (c)of that section shall have effect as if "exceed a term of ten years" were substituted for ", without the consent of the tenant, be less than a term of twenty-one years and shall not in any case exceed a term of ninety-nine years",

    Uimhir 10 de 1967: AN tACHT SRIANTA CÍOSA (LEASÚ), 1967

  3. #932716

    (vi) Any case involving special individual hardship (including hardship arising through death) may be considered specially on its merits by the Terminating Company after consultation with the Minister for Industry and Commerce, and it shall be lawful to the Terminating Company or Permanent Company at discretion (after such consultation if it so thinks fit) to grant special treatment in such case.

    (vi) Any case involving special individual hardship (including hardship arising through death) may be considered specially on its merits by the Terminating Company after consultation with the Minister for Industry and Commerce, and it shall be lawful to the Terminating Company or Permanent Company at discretion (after such consultation if it so thinks fit) to grant special treatment in such case.

    Uimhir 31 de 1938: ACHT ÁRACHAIS (LEASÚ), 1938

  4. #1067533

    féadfaidh an Chúirt, más dóigh léi go dtiocfadh, in imthosca an cháis, cruatan neamhchuí mura ndéanadh sí é, pé méid aimsire is cuí léi a chur, ar pé téarmaí, más aon téarmaí é, is gá do réir ceartas an cháis, ach gan dochar d'alt 42 den Acht seo, leis an tréimhse a socraíodh amhlaidh, agus sin d'ainneoin an tréimhse sin a bheith caite.

    the Court, if it is of opinion that in the circumstances of the case undue hardship would otherwise be caused, and notwithstanding that the time so fixed has expired, may on such terms, if any, as the justice of the case may require, but without prejudice to section' 42 of this Act, extend the time for such period as it thinks proper.

    Uimhir 26 de 1954: AN tACHT EADRÁNA, 1954

  5. #853129

    (5) Pé uair a dhéanfaidh Bord na nArm-Phinsean duine gur tugadh deimhniú seirbhíse amach ina thaobh agus a bhí ar seirbhís mhileata tar éis an tsosa (pe'ca bhí sé ar seirbhís mhileata roimh an sos freisin no ná raibh) do scrúdú agus go mbeidh sé ar an dáta scrúdóidh an Bord san é fé dhíth de dheascaibh créachta is ionchurtha i leith seirbhíse mileata. díth is lugha ná fiche per cent., no ná beidh sé ar an dáta san fé aon díth den tsórt san. ansan, más deìmhin leis an Aire go raibh an duine sin, aon uair roimh é do scrúdú amhlaidh, ar feadh tréimhse fada fé dhíth de dheascaibh créachta is ionchurtha i leith seirbhíse mileata, díth is mó go mór ná fiche per cent., agus go raibh cás an duine sin ina chás le n-ar bhain cruatan speisialta, féadfaidh an tAire. más ceart dar leis san do dhéanamh, ag féachaint do chun gach a mbaineann leis an gcás—

    (5) Whenever a person in respect of whom a service certificate has been issued and who was engaged in post-truce military service (whether he was or was not also engaged in pre-truce military service) is examined by the Army Pensions Board and at the date of his examination by that Board either is suffering from a disablement due to a wound attributable to military service which is less than twenty per cent. or is not suffering from any such disablement, then, the Minister is satisfied that such person, at any time before his said examination, suffered during a substantial period from a disablement due to a wound attributable to military service and substantially exceeding twenty per cent., and that the case of such person was one of special hardship, the Minister, if he thinks proper so to do having regard to all the circumstances of the case, may—

    Uimhir 24 de 1932: ACHT ARM-PHINSEAN, 1932

  6. #989737

    (I) gurb é tuairim na Cúirte gur mó an cruatan a thiocfadh, toisc cúrsaí speisialta an cháis, den ordú seilbhe a dhiúltú ná d'é a dheonadh, nó

    (I) in the opinion of the Court greater hardship would, owing to the special circumstances of the case, be caused by refusing the order for possession than by granting it, or

    Uimhir 4 de 1946: AN tACHT SRIANTA CÍOSA, 1946

  7. #1135222

    (i) gurb é tuairim na Cúirte gur mó an cruatan a thiocfadh, toisc cúrsaí speisialta an cháis, d'é a dhiúltú an t-ordú seilbhe a dheonú ná d'é a dheonú, nó

    (i) in the opinion of the Court greater hardship would, owing to the special circumstances of the case, be caused by refusing the order for possession than by granting it, or

    Uimhir 42 de 1960: AN tACHT SRIANTA CÍOSA, 1960

  8. #1382777

    (i) go mba mhó an cruatán é, i dtuairim na Cúirte, mar gheall ar imthosca speisialta an cháis, an t-ordú seilbhe a dhiúltú ná é a dheonú, nó

    (i) in the opinion of the Court greater hardship would, owing to the special circumstances of the case, be caused by refusing the order for possession than by granting it, or

    Uimhir 26 de 1981: AN tACHT SRIANTA CÍOSA (FORÁLACHA SEALADACHA), 1981

  9. #487762

    62.—(1) Más é tuairim an Aire, i gcás nó i gcásanna áirithe, go bhfuil éifeacht ródhochraideach ag alt 61 sna himthosca go léir, nó go bhfuil éagóir nó cruatan míchuí ann dá bharr, agus gur cuí sna himthosca go léir déanamh amhlaidh, d’ainneoin fho-ailt (2) agus (3) d’alt 61, féadfaidh sé nó sí le hordú a fhoráil go mbeidh éifeacht le foráil i gcomhaontú iomchuí lena ndéantar foráil maidir le hiarmhairt a luaitear nó dá dtagraítear in alt 61(4) go feadh an mhéid a shonraítear san ordú.

    62.—(1) If the Minister is of the opinion that in a particular case or cases the effect of section 61 is in all the circumstances unduly onerous, or causes unfairness or undue hardship, and that it is appropriate in all the circumstances to do so, he or she may by order provide that, notwithstanding subsections (2) and (3) of section 61, a provision in a relevant agreement that provides for a consequence mentioned or referred to in section 61(4) has effect to the extent specified in the order.

    AN tACHT UM FHORAIS CHREIDMHEASA (COBHSÚCHÁN), 2010

  10. #487950

    (2) Más é tuairim an Aire gurb amhlaidh i gcás áirithe nó i gcásanna áirithe go mbeadh éifeacht thar a bheith dochraideach le halt 33A sna himthosca go léir, nó go mba chúis é le héagóir mhíchuí nó le cruatan míchuí, agus gur cuí sna himthosca go léir déanamh amhlaidh, féadfaidh sé nó sí a fhoráil le hordú, d’ainneoin aon ní san alt sin, go mbeidh éifeacht le foráil i gcomhaontú iomchuí, lena bhforáiltear le haghaidh iarmharta a luaitear nó dá dtagraítear in alt 33A(4) go feadh an mhéid a shonrófar san ordú.

    (2) If the Minister is of the opinion that in a particular case or cases the effect of section 33A is in all the circumstances unduly onerous, or causes unfairness or undue hardship, and that it is appropriate in all the circumstances to do so, he or she may by order provide that, notwithstanding anything in that section, a provision in a relevant agreement that provides for a consequence mentioned or referred to in section 33A(4) has effect to the extent specified in the order.

    AN tACHT UM FHORAIS CHREIDMHEASA (COBHSÚCHÁN), 2010

  11. #600810

    i gcásanna dianchruatain, chun aire a thabhairt do leanbh cleithiúnach go dtí go slánóidh sé 14 bliana d'aois, mura mbeidh laghdú de níos mó ná 5 % de ghnátham oibre i gceist.

    in cases of serious hardship, to care for a dependent child until he reaches the age of 14 if the reduction in working time is no more than 5 % of normal working time.

    Rialachán (AE) Uimh. 1023/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 22 Deireadh Fómhair 2013 lena leasaítear Rialacháin Foirne Oifigigh an Aontais Eorpaigh agus Coinníollacha Fostaíochta Sheirbhísigh eile an Aontais Eorpaigh

  12. #782608

    (c) ní mholfidh an coiste cúiteamh d'íoc ach i gcásanna ina dtáinig cruatan speisialta no leanúnach de dheascaibh na cailliúna no na díobhála.

    ( c ) the committee shall only recommend the payment of compensation in cases where special or continuing hardship has resulted from the loss or damage. [GA]

    Uimhir 40 de 1924: ACHT SLÁNAÍOCHTA, 1924

  13. #2260085

    I gcomhréir le pointe 64 de Threoirlínte R&R, féadfaidh an Coimisiún glacadh le ranníocaíocht nach sroicheann 50 % de na costais athstruchtúrúcháin ach amháin i gcúinsí eisceachtúla agus i gcásanna cruatain ar leith, má fhanann méid na ranníocaíochta sin suntasach.

    In line with point 64 of the R&R Guidelines, the Commission may accept a contribution that does not reach 50 % of the restructuring costs only in exceptional circumstances and in cases of particular hardship, if the amount of that contribution remains significant.

    Cinneadh (AE) 2022/763 ón gCoimisiún an 21 Nollaig 2021 maidir leis an státchabhair SA.60165-2021/C (ex 2021/N) a bhfuil sé beartaithe ag an bPortaingéil í a chur chun feidhme le haghaidh SGPS TAP (a bhfuil fógra tugtha ina leith faoi dhoiciméad C(2021)9941) (Is ag an téacs sa Bhéarla a bheidh an t-údarás agus aige sin amháin) (Téacs atá ábhartha maidir le LEE)

  14. #2414886

    Thairis sin, i gcomhréir le pointe 64 de Threoirlínte R&R, féadfaidh an Coimisiún glacadh le ranníocaíocht nach sroicheann 50 % de na costais athstruchtúrúcháin in imthosca eisceachtúla agus i gcásanna cruatain ar leith.

    Furthermore, in line with point 64 of the R&R Guidelines, the Commission may accept a contribution that does not reach 50 % of the restructuring costs in exceptional circumstances and in cases of particular hardship.

    Cinneadh (AE) 2022/1920 ón gCoimisiún an 26 Eanáir 2022 maidir leis an Státchabhair SA.59974 - 2021/C (ex 2020/N, ex 2020/PN) rud a chuir an Rómáin chun feidhme go páirteach le haghaidh Complexul Energetic Oltenia S.A. (a bhfuil fógra tugtha ina leith faoi dhoiciméad C(2022) 553) (Is é an leagan Béarla an t–aon leagan barántúil) (Téacs atá ábhartha maidir le LEE)

  15. #764478

    (d) go bhfuil an tigh comhnaithe ag teastubháil go réasúnta ón tiarna tighe mar chomhnaí dho féin, no d'éinne atá bona fide ina chomhnaí no chun bheith ina chomhnaí in aontigheas leis no do dhuine éigin atá ar fostú lánaimsire aige no ar fostú lán-aimsire ag tionónta éigin fé agus, mar gheall ar na nithe fé leith a bhaineann leis an gcás, gurb é barúil na Cúirte gur mhó de chruatan an t-ordú seilbhe d'oba ná é do dheona;

    ( d ) the dwelling-house is reasonably required by the landlord for occupation as a residence for himself, or for any person bona fide residing or to reside with him or for some person in his whole time employment or in the whole time employment of some tenant from him, and in the opinion of the Court greater hardship would, owing to the special circumstances of the case, be caused by refusing the order, for possession than by granting it;

    Uimhir 19 de 1923: ACHT UM MÉADÚ CÍOSA AGUS ÚIS MHORGÁISTE (COSCANNA), 1923

  16. #818668

    ACH i gcás ina dtiocfadh cruatan no obair nea-chuibhe no éagcóir as scaireanna do thabhairt amach amhlaidh, féadfidh na páirtithe chun an chó-aontuithe seo a iarraidh ar Chigirí na Roinne Tailte agus Talmhaíochta a dheimhniú cé méid scair ba cheart a thabhairt amach agus cé hiad na soláthróirí gur cheart iad do thabhairt amach dóibh agus beidh an deimhniú san gan aon dul thairis agus ina cheangal idir na páirtithe:

    PROVIDED ALWAYS that in a case where such an issue of shares might impose an undue hardship or work or injustice, the parties hereto may request the Inspectors of the Department of Lands and Agriculture to certify what number of shares should be issued and to what suppliers, and such certificate shall be final and binding between the parties:

    Uimhir 26 de 1928: ACHT NA nUACHTARLANN, 1928

  17. #843423

    —Má bhíonn ordú sriantachta déanta maidir le hearraí, agus má dheineann daoine dheallruíonn leas substainteach a bheith aca sa scéal a thaisbeáint chun sástachta na hArd-Chomhairle go ndearnadh no gur dócha go ndéanfar díobháil no dochar do sna daoine sin, no d'éinne aca, tré fhorálacha an orduithe sin do chur i mbaint le haon aicme no saghas áirithe de sna hearraí sin, féadfaidh an Ard-Chomhairle ordú (dá ngairmtear ordú saoirse sa Chuid seo den Acht so) a dhéanamh ag saoradh na n-earraí sin den aicme no den tsaghas san ón ordú sriantachta san, agus sa chás san scuirfidh an t-ordú sriantachta san, faid a bheidh an t-ordú saoirse sin i bhfeidhm, d'éifeacht do bheith aige maidir leis an aicme no leis an saghas san earraí.

    —If, where a restriction order has been made with respect to goods, it is shown to the satisfaction of the Executive Council by persons appearing to have a substantial interest in the matter that the application of the provisions of such order to any particular class or description of those goods has caused or is likely to cause injury or hardship to those persons, or any of them, the Executive Council may make an order (in this Part of this Act referred to as an exemption order) exempting such goods of that class or description from such restriction order, and in that case while such exemption order is in force such restriction order shall cease to have effect in relation to such class or description of goods.

    Uimhir 48 de 1931: ACHT MARCANNA EARRAÍ CEANNAÍOCHTA, 1931

  18. #877576

    —Más rud é, i gcás ioncuim do gheibhtear as fostaíocht a bhíonn ar siúl ar fad lasmuich de Shaorstát Éireann, gur deimhin leis na Coimisinéirí Ioncuim go dtiocfadh cruatan de dhruim forálacha Coda II den Chéad Sceideal a ghabhann leis an Acht Airgid, 1929 (Uimh. 32 de 1929) , d'fheidhmiú féadfaidh pé faoiseamh do dheonadh is dóich leo is cóir.

    —Where the Revenue Commissioners are satisfied that the application of the provisions of Part II of the First Schedule to the Finance Act, 1929 (No. 32 of 1929), would give rise to hardship in the case of income derived from an employment exercised wholly outside Saorstát Eireann, they may grant such relief as in their opinion is just.

    Uimhir 31 de 1934: ACHT AIRGID, 1934

  19. #978789

    (c) breithneoidh na Coimisinéirí gach agóid den tsórt san a cuirfear chucu go cuibhe do réir na míreanna san roimhe seo den fho-alt so agus déanfaid, maidir le gach agóid den tsórt san, pé ní acu so leanas a chífear dóibh is ceart ag féachaint do chúrsaí uile an cháis agus go sonnruch cé acu chuirfeadh comhlíonadh an fhógra lena mbainfidh an agóid sin cruatan nó costas míchuibhe ar an agóidire nó ná cuirfeadh, sé sin le rá:—

    ( c ) the Commissioners shall consider every such objection duly sent to them in accordance with the foregoing paragraphs of this sub-section and shall do, in respect of each such objection, whichever of the following things shall appear to them to be proper having regard to all the circumstances of the case and in particular whether compliance with the notice to which such objection relates would or would not cause undue hardship or expense to the objector, that is to say:—

    Uimhir 3 de 1945: AN tACHT SILTIN AIRTÉIRIGH, 1945

  20. #989797

    (b) ná déanfaidh an tionónta an t-áitreabh ná aon chuid de a shannadh gan toiliú i scríbhinn ón tiarna tighe, toiliú ná féadfar a dhiúltú ach amháin i gcás inar mhó an cruatan a thiocfadh, toisc cúrsaí speisialta an cháis, den toiliú a dheonadh ná d'é a dhiúltú;

    ( b ) that the tenant will not assign the premises or any part thereof without the consent in writing of the landlord, which consent may be withheld only if greater hardship would, owing to the special circumstances of the case, be caused by granting the consent than by withholding it;

    Uimhir 4 de 1946: AN tACHT SRIANTA CÍOSA, 1946

  21. #1089412

    (b) Má fionraítear stát-sheirbhíseach agus go gcuirfidh sé ina luí ar an údarás iomchuí gur cruatan míchuí air fadáil an fhiosruithe ar a chás, ní choiscfidh aon ní i mír (a) den fho-alt seo ar an údarás iomchuí a údarú, d'fhonn cruatan a mhaolú, go n-íocfar pé cuid is oiriúnach leis an údarás iomchuí sin den luach saothair a bheadh, dá mba nár fionraíodh é, iníoctha leis an stát-sheirbhíseach sin.

    ( b ) Where a civil servant is suspended and satisfies the appropriate authority that, by reason of the prolongation of the investigation into his case, undue hardship is being caused, nothing in paragraph (a) of this sub section shall prevent the appropriate authority from authorising, for the mitigation of hardship, payment of such proportion as that appropriate authority thinks fit of the remuneration which would, but for his suspension, have been payable to such civil servant.

    Uimhir 46 de 1956: ACHT RIALUITHE NA STÁT-SHEIRBHÍSE, 1956

  22. #1118771

    (b) má iarrann an duine sin, trí fhógra mar adúradh, go ndéanfaí a chinneadh, maidir leis an tréimhse ar ina haghaidh a bheidh cáin le muirearú air, gur tréimhse í seachas an sé bhliain mheasúnachta dá dtagraítear anseo roimhe seo (is é sin le rá, an bhliain mheasúnachta a fuarthas an tsuim sin agus an chúig bhliain mheasúnachta ina dhiaidh sin), ansin, más dóigh leis na Coimisinéirí Ioncaim gur dóigh go dtiocfadh cruatan, ag féachaint do chúinsí uile an cháis, mura dtugtaí treoir faoin mír seo, go bhféadfaidh siad a threorú go roinnfear an muirear go cothrom thar uimhir blianta measúnachta seachas sé bhliain, arb í an chéad bhliain acu an bhliain mheasúnachta a fuarthas an tsuim sin.

    ( b ) if that person, by notice as aforesaid, applies to have the period for which he is to be charged determined as being other than the six years of assessment hereinbefore referred to (that is to say, the year of assessment in which that sum was received and the five succeeding years of assessment), then, if it appears to the Revenue Commissioners that hardship is likely to arise having regard to all the circumstances of the case unless a direction is given under this paragraph, they may direct that the charge shall be spread equally over a number of years of assessment other than six, of which the first shall be the year of assessment in which that sum was received.

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  23. #1121898

    (b) Má dhéantar státseirbhíseach lena mbaineann an t-alt seo a fhionraí agus go gcuirfidh sé ina luí ar an údarás iomchuí gur cruatan míchuí air fadáil an fhiosraithe ar a chás, ní choiscfidh aon ní i mír (a) den fho-alt seo ar an údarás iomchuí údarás a thabhairt, d'fhonn cruatan a mhaolú, chun go n-íocfar cibé cuid is oiriúnach leis an údarás iomchuí den luach saothair a bheadh iníoctha leis an státseirbhíseach sin mura mbeadh é a fhionraí.

    ( b ) Where a civil servant to whom this section applies is suspended and satisfies the appropriate authority that by reason of the prolongation of the investigation of his case, undue hardship is being caused nothing in paragraph (a) of this subsection shall prevent the appropriate authority from authorising, for the mitigation of hardship, payment of such portion, as the appropriate authority thinks fit, of the remuneration which would, but for his suspension, have been payable to that civil servant.

    Uimhir 38 de 1959: AN tACHT UM FHOIREANN THITHE AN OIREACHTAIS, 1959

  24. #1135338

    (b) nach ndéanfaidh an tionónta an teaghais ná aon chuid di a shannadh gan toiliú i scríbhinn ón tiarna talún, is toiliú nach bhféadfar diúltú d'é a thabhairt ach amháin i gcás inar mhó an cruatan a thiocfadh, toisc cúrsaí speisialta an cháis, d'é a thabhairt ná de dhiúltú d'é a thabhairt;

    ( b ) that the tenant will not assign the dwelling or any part thereof without the consent in writing of the landlord, which consent may be withheld only if greater hardship would, owing to the special circumstances of the case, be caused by granting the consent than by withholding it;

    Uimhir 42 de 1960: AN tACHT SRIANTA CÍOSA, 1960

  25. #1208565

    (b) Más é tuairim na cúirte, ar aon iarratas den sórt sin a dhéanamh chuici, go mbeadh a athrach, in imthosca speisialta an cháis, ina ábhar cruatain don chéile marthanach, nó don chéile marthanach agus d'aon naíon den sórt sin, féadfaidh sí a ordú go ndéanfar leithreasú chun an chéile gan an íocaíocht airgid dá bhforáiltear i bhfo-alt (9) nó faoi réir íocaíochta de mhéid is réasúnach leis an gcúirt.

    ( b ) On any such application, the court may, if of opinion that, in the special circumstances of the case, hardship would otherwise be caused to the surviving spouse or to the surviving spouse and any such infant, order that appropriation to the spouse shall be made without the payment of money provided for in subsection (9) or subject to the payment of such amount as the court considers reasonable.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  26. #1216113

    (2) Má mheasann an t-údarás tithíochta gur fhulaing nó go bhfulaingeoidh duine lena mbaineann an fo-alt seo cruatan mar gheall ar an easáitiú, féadfaidh an t-údarás, le toiliú an Aire, cibé liúntas réasúnach is oiriúnach leo a íoc leis (i dteannta liúntais faoi fho-alt (1) den alt seo)—

    (2) In case a housing authority are of the opinion that a person to whom this subsection applies has suffered or will suffer hardship by reason of the displacement, the authority may, with the consent of the Minister, pay to him (in addition to an allowance under subsection (1) of this section) such reasonable allowance as they think fit towards—

    Uimhir 21 de 1966: ACHT NA dTITHE, 1966

  27. #1221509

    (4) Más deimhin leis na Coimisinéirí Ioncaim gur chúis cruatain é forálacha an ailt seo a fheidhmiú i gcás ioncaim ó fhostaíocht a feidhmíodh go hiomlán lasmuigh den Stát féadfaidh siad cibé faoiseamh a dheonú is dóigh leo is cóir.

    (4) Where the Revenue Commissioners are satisfied that the application of the provisions of this section would give rise to hardship in the case of income derived from an employment exercised wholly outside the State they may grant such relief as in their opinion is just.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  28. #1225754

    (b) má iarrann an duine sin, trí fhógra mar a dúradh, go ndéanfar a chinneadh, maidir leis an tréimhse ar ina haghaidh a bheidh sé le muirearú, gur tréimhse í seachas an sé bhliain mheasúnachta dá dtagraítear anseo roimhe seo (is é sin le rá, an bhliain mheasúnachta a fuarthas an tsuim sin agus an chúig bhliain mheasúnachta ina dhiaidh sin), ansin, más dealraitheach do na Coimisinéirí Ioncaim gur dóigh go dtiocfadh cruatan, ag féachaint do chúinsí uile an cháis, mura dtabharfar treoir faoin mír seo, go bhféadfaidh siad a threorú go roinnfear an muirear go cothrom thar uimhir blianta measúnachta seachas sé bhliain, arb í an chéad bhliain acu an bhliain mheasúnachta a fuarthas an tsuim sin.

    ( b ) if that person, by notice as aforesaid, applies to have the period for which he is to be charged determined as being other than the six years of assessment hereinbefore referred to (that is to say, the year of assessment in which that sum was received and the five succeeding years of assessment), then, if it appears to the Revenue Commissioners that hardship is likely to arise having regard to all the circumstances of the case unless a direction is given under this paragraph, they may direct that the charge shall be spread equally over a number of years of assessment other than six, of which the first shall be the year of assessment in which that sum was received.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  29. #1235521

    (b) (i) is é a bheidh sa chíos sin cíos a mbeidh ann cibé méid a mheasfaidh an Chúirt a bheith réasúnach ag féachaint d'imthosca uile an cháis, ach, go háirithe, do é a bheith riachtanach go seachnófar cruálacht airgeadais do bhaint don tionónta agus don tiarna talún, agus faoi réir na sriantachta sáraithí nach mbeidh sé níos mó ná an difear idir an cíos comhiomlán agus an lamháltas i leith feabhsuithe mar a mhínítear faoi seach anseo ina dhiaidh seo.

    '( b ) (i) The said rent shall be a rent of such amount as the Court considers reasonable having regard to all the circumstances of the case, but, in particular, to the necessity of avoiding financial hardship to the tenant and the landlord, and subject to the overriding restriction that it shall not exceed the difference between the gross rent and the allowance for improvements as hereinafter respectively defined.

    Uimhir 10 de 1967: AN tACHT SRIANTA CÍOSA (LEASÚ), 1967

  30. #1249660

    (c) mura teaghais rialaithe an teach nó cuid den teach lena mbaineann iarratas faoi alt 3, coinníoll á cheangal go n-íocfaidh an t-iarratasóir nó go n-íocfar thar a cheann (in aon suim amháin nó ina tráthchodanna) le haon duine a easáiteofar as an teach sin nó as an gcuid sin, de thoradh na scartála nó an athraithe úsáide atá beartaithe, cibé suim is cuí leis an údarás chun a chumasú don duine, gan cruatan a thabhú, cóiríocht oiriúnach a malairte a fháil;

    ( c ) in case the house or a part of the house to which an application under section 3 relates is not a controlled dwelling, a condition requiring the payment (either in one sum or by instalments) by or on behalf of the applicant to any person who will be displaced from such house or part as a result of the intended demolition or change of use of such sum as the authority think proper for the purpose of enabling the person, without incurring hardship, to secure appropriate alternative accommodation;

    Uimhir 16 de 1969: ACHT NA dTITHE, 1969

  31. #1256537

    —(1) Más é tuairim an Aire, i gcás earraí a bhfuil a n-allmh airiú toirmiscthe leis an Acht seo nó faoi, nó leis na hAchtanna Marcanna Earraí Ceannaíochta, 1887 go 1931, nó fúthu, gur chúis chruatain mhíchuí an toirmeasc a chur i bhfeidhm, féadfaidh an tAire, dá rogha féin ar iarratas a bheith déanta go cuí chuige, ceadúnas (dá ngairtear ceadúnas san alt seo a dheonú á údarú don duine a bheidh ainmnithe sa cheadúnas na hearraí sin a allmhairiú.

    —(1) Where, in the case of any goods the importation of which is prohibited by or under this Act, or the Merchandise Marks Acts, 1887 to 1931, the Minister is of opinion that enforcement of the prohibition would cause undue hardship, the Minister may, at his discretion on application being duly made to him, grant a licence (in this section referred to as a licence) authorising the importation by the person named in the licence of those goods.

    Uimhir 10 de 1970: AN tACHT MARCANNA EARRAÍ CEANNAÍOCHTA, 1970

  32. #1303250

    (b) má iarrann an duine sin, trí fhógra mar a dúradh, go ndéanfar an codán sin a chinneadh mar chodán seachas codán is ionann agus an codán de shé bliana an tréimhse inmhuirearaithe, ansin, más dealraitheach do na Coimisinéirí Ioncaim gur dóigh go dtiocfaidh cruatan, ag féachaint do chúinsí uile an cháis, mura dtabharfar treoir faoin mír seo, go bhféadfaidh siad a threorú gurb é a bheidh sa chodán an codán den tsuim is ionann agus an codán d'uimhir blianta seachas sé bliana an tréimhse inmhuirearaithe agus go ndéanfar an muirear a leathadh dá réir sin.

    ( b ) if that person, by notice as aforesaid, applies to have the said fraction determined as being other than the same fraction as the chargeable period is of six years, then, if it appears to the Revenue Commissioners that hardship is likely to arise having regard to all the circumstances of the case unless a direction is given under this paragraph, they may direct that the fraction shall be the same fraction of the sum as the chargeable period is of a number of years other than six and that the charge shall be spread accordingly.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  33. #1360828

    (3) I gcás teaghais lena mbaineann alt 15, is é miosúr an chúitimh cibé acu seo a leanas is mó, eadhon, an méid dá bhforáiltear le fo-alt (2) nó cibé suim is cuí leis an gCúirt, chun a chumasú don tionónta, gan chruálacht, malairt cóiríochta iomchuí a fháil, nach lú ná cíos trí bliana, lena n-áirítear rátaí, cibé acú is iníoctha nó nach iníoctha ag an tionónta iad.

    (3) In the case of a dwelling to which section 15 applies, the measure of the compensation shall be whichever of the following is the greater, namely, the amount provided for by subsection (2) or such sum as the Court thinks proper to enable the tenant without hardship to secure appropriate alternative accommodation, being not less than three years' rent, including rates, whether or not payable by the tenant.

    Uimhir 10 de 1980: AN tACHT UM THIARNAÍ TALÚN AGUS TIONÓNTAÍ (LEASÚ), 1980

  34. #1447722

    (5) In imthosca ina n-éileoidh agus ina gcruthóidh an duine sonraithe go bhfuil cruatan ar leith i gceist, féadfaidh na Coimisinéirí Ioncaim ceann amháin nó níos mó de na coinníollacha chun aisíocaíocht a thabhairt a shonraítear san alt seo a tharscaoileadh (go hiomlán nó go páirteach) agus, i gcás go dtarscaoilfidh na Coimisinéirí Ioncaim an coinníoll nó na coinníollacha sin amhlaidh, cinnfidh siad, ag féachaint do na himthosca uile agus ag cur cuspóirí agus intinn na bhforálacha sin roimhe seo den alt seo i gcuntas, méid aisíocaíochta nó aisíocaíochta breise is dóigh leo a bheith cóir agus réasúnach agus údaróidh siad don chigire an aisíocaíocht sin nó an aisíocaíocht bhreise sin, de réir mar a bheidh, a thabhairt dá réir sin.

    (5) In circumstances where the specified person claims and proves the presence of particular hardship, the Revenue Commissioners may waive (in whole or in part) one or more of the conditions for the making of a refund specified in this section and, where the Revenue Commissioners so waive such condition or conditions, they shall determine, having regard to all the circumstances and taking into account the objects and intentions of the previous provisions of this section, an amount of a refund or a further refund which they consider to be just and reasonable and they shall authorise the inspector to make such refund or such further refund, as the case may be, accordingly.

    Uimhir 10 de 1987: AN tACHT AIRGEADAIS, 1987

  35. #1813740

    Féadfar a áireamh ar na coinníollacha sin go háirithe go socrófaí aois íosta le haghaidh tús chéim an dícharntha, uastréimhse sula mbainfear an aois scoir amach chun dul isteach in TPPU, chomh maith le coinníollacha maidir le fuascailt sula mbainfear an aois íosta le haghaidh tús chéim an dícharntha amach, go sonrach i gcás cruatan ar leith.

    Such conditions may include in particular the setting of the minimum age for the start of the decumulation phase, of a maximum period before reaching the retirement age for joining a PEPP, as well as conditions for redemption before the minimum age for the start of the decumulation phase, in particular in case of particular hardship.

    Rialachán (AE) 2019/1238 ó Pharlaimint na hEorpa agus ón gComhairle an 20 Meitheamh 2019 maidir le Táirge Pinsin Phearsanta Uile-Eorpach (TPPU) (Téacs atá ábhartha maidir le LEE)

  36. #2259889

    Is amhlaidh an cás, in éagmais na cabhrach sin, go mbeadh cásanna ina gclisfeadh ar an margadh nó ina gcruatan sóisialta mar thoradh ar mhainneachtain an tairbhí, lena gcuirfí bac ar fhorbairt na ngníomhaíochtaí eacnamaíocha agus/nó na limistéar a ndéanfadh na cásanna sin difear dóibh.

    This is the case where in the absence of such aid, the beneficiary’s failure would lead to situations of market failure or social hardship, inhibiting the development of the economic activities and/or areas that would be affected by such situations.

    Cinneadh (AE) 2022/763 ón gCoimisiún an 21 Nollaig 2021 maidir leis an státchabhair SA.60165-2021/C (ex 2021/N) a bhfuil sé beartaithe ag an bPortaingéil í a chur chun feidhme le haghaidh SGPS TAP (a bhfuil fógra tugtha ina leith faoi dhoiciméad C(2021)9941) (Is ag an téacs sa Bhéarla a bheidh an t-údarás agus aige sin amháin) (Téacs atá ábhartha maidir le LEE)

  37. #2414743

    Is amhlaidh atá i gcás, in éagmais na cabhrach sin, inarb é a thiocfadh as mainneachtain an tairbhí staideanna teipe margaidh nó cruatain shóisialta, lena gcuirfí bac ar fhorbairt na ngníomhaíochtaí eacnamaíocha agus/nó na limistéar dá ndéanfaí difear leis na staideanna sin.

    This is the case where in the absence of such aid, the beneficiary’s failure would lead to situations of market failure or social hardship, inhibiting the development of the economic activities and/or areas that would be affected by such situations.

    Cinneadh (AE) 2022/1920 ón gCoimisiún an 26 Eanáir 2022 maidir leis an Státchabhair SA.59974 - 2021/C (ex 2020/N, ex 2020/PN) rud a chuir an Rómáin chun feidhme go páirteach le haghaidh Complexul Energetic Oltenia S.A. (a bhfuil fógra tugtha ina leith faoi dhoiciméad C(2022) 553) (Is é an leagan Béarla an t–aon leagan barántúil) (Téacs atá ábhartha maidir le LEE)

  38. #2791564

    Is amhlaidh atá i gcás, in éagmais na cabhrach sin, inarb é a thiocfadh as mainneachtain an tairbhí staideanna teipe margaidh nó cruatain shóisialta, lena gcuirfí bac ar fhorbairt na ngníomhaíochtaí eacnamaíocha agus/nó na limistéar dá ndéanfaí difear leis na staideanna sin.

    This is the case where, in the absence of such aid, the beneficiary’s failure would lead to situations of market failure or social hardship, inhibiting the development of the economic activities and/or areas that would be affected by such situations.

    Cinneadh (2020/C ex 2020/N) 2023/1229 ón gCoimisiún an 7. Meitheamh 2022 maidir leis an Státchabhair SA.58101 (2020/C ex 2020/N) agus SA.62043 (2021/C ex 2021/N) a bhfuil sé beartaithe ag an bPortaingéil í a chur chun feidhme chun teacht i gcabhair ar Ghrúpa SATA agus chun athstruchtúrú a dhéanamh air (a bhfuil fógra tugtha dó faoi dhoiciméad C(2022) 3816) (Is é an leagan Béarla an t–aon leagan barántúil) (Téacs atá ábhartha maidir le LEE)

  39. #1360431

    (2) Mura mbeidh téarmaí tionóntachta nua don teaghais socraithe ar aon ócáid roimhe sin ag an gCúirt faoi Acht 1931 nó faoin gCuid seo agus gur deimhin leis an gCúirt gur chúis chruálachta don tionónta íoc an chíosa a shocrófaí ar leithligh ón bhforáil seo, socróidh an Chúirt an cíos is iníoctha ag an tionónta faoin tionóntacht nua ar shuim (nach lú ná an cíos láithreach) is deimhin leis an gCúirt, ag féachaint d'imthosca uile an cháis, lena n-áirítear aon chruálacht ar an tiarna talún, is ceart a cheangal ar an tionónta a íoc agus beidh éifeacht ag alt 23(2) ionann is dá gcuirfí “deich mbliana ar a mhéid” in ionad “cúig bliana is tríocha nó cibé téarma is lú ná sin a ainmneoidh an tionónta” agus ní bheidh feidhm ag alt 24 maidir leis an gcíos a shocrófar amhlaidh.

    (2) If the terms of a new tenancy for the dwelling have not on any previous occasion been fixed by the Court under the Act of 1931 or under this Part and the Court is satisfied that payment of the rent which, apart from this provision, would be fixed would cause hardship to the tenant, the Court shall fix the rent payable by the tenant under the new tenancy at a sum (not below the existing rent) which the Court is satisfied that, having regard to all the circumstances of the case, including any hardship to the landlord, the tenant should be required to pay and section 23 (2) shall have effect as if "not more than ten years" were substituted for "thirty-five years or such less term as the tenant may nominate" and section 24 shall not apply to the rent so fixed.

    Uimhir 10 de 1980: AN tACHT UM THIARNAÍ TALÚN AGUS TIONÓNTAÍ (LEASÚ), 1980