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37 results in 15 documents

  1. #579410

    Má dhíolann corparáid shealbhaíochta phoiblí a húinéireacht cothromais i gcorparáid phoiblí eile agus má chuireann sí roinnt de na fáltais ar ais chuig an rialtas faoin gceannteideal cánacha, nó má tá sí dlite cáin a cruthaíodh tríd an teagmhas príobháidithe a íoc agus cáin ar ghnóthachain réadaithe dá bharr, faoi cheannteideal cáin ghnóthachan caipitil, déantar an íocaíocht a thaifeadadh mar idirbheart airgeadais.

    If a public holding corporation sells its equity ownership in another public corporation and remits some of the proceeds to the government under the heading of tax, or is liable to a tax generated by the privatisation event and subsequent realised gains, under the heading of a capital gains tax, the payment is recorded as a financial transaction.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  2. #573035

    Maidir le cánacha a chuirtear ar tháirge, is cuma cén t-aonad institiúideach a íocann an cháin, áirítear iad sa cheannteideal "cánacha ar tháirgí", mura n-áirítear iad go sonrach faoi cheannteideal eile.

    Taxes assessed on a product, irrespective of which institutional unit pays the tax, are included in taxes on products, unless specifically included under another heading.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  3. #2407760

    Dheimhnigh an Phortaingéil an staid sin, a thug le fios ina leith sin, chomh fada agus a bhain le cáin chorparáide, go ngearrfaí cáin ansin ar dhaoine inchánach a bhfuil a gceannoifig nó a n-ionad bainistíochta éifeachtach i Maidéara ar a dtuilleamh go léir, is cuma cé acu an ghin a ngníomhaíocht tuilleamh, ionchuir úsáidte agus/nó costais tabhaithe i suíomh difriúil le suíomh a gceannoifige nó a n-ionaid bainistíochta éifeachtaí, fad is a fuarthas an tuilleamh, na hionchuir agus na costais sin, a leithdháileadh agus a d’íoc an gnóthas agus nasctha lena ghníomhaíocht.

    This situation was confirmed by Portugal, which in this respect, indicated that, as far as corporate income tax was concerned, taxable persons with their head office or place of effective management in Madeira would be taxed there on all of their earnings, irrespective of whether their activity generated earnings, used inputs and/or incurred costs in a different location to that of their head office or place of effective management, as long as the said earnings, inputs and costs were received, allocated and borne by the undertaking and linked to its activity.

    Commission Decision (EU) 2022/1414 of 4 December 2020 ON AID SCHEME SA.21259 (2018/C) (ex 2018/NN) implemented by Portugal for Zona Franca da Madeira (ZFM) – Regime III (notified under document C(2020) 8550) (Only the Portuguese text is authentic) (Text with EEA relevance)

  4. #573730

    Tá ar áireamh i gceannteideal D.76 freisin ranníocaíochtaí ilghnéitheacha neamhchánacha de chuid an rialtais le hinstitiúidí an Aontais Eorpaigh (D.763).

    The heading D.76 also includes miscellaneous non-tax contributions of the government to the institutions of the European Union (D.763).

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  5. #1175587

    Income Tax Act, 1918 Riail 1 de na Rialacha faoin mírcheann a thosaíonn leis na focail “Rules as to interest, & c., with the payment” sna Rialacha is infheidhmithe maidir le Sceideal C Fo-alt (2) d'alt 7 Alt 102

    Income Tax Act, 1918 Rule 1 of the Rules under the heading commencing with the words "Rules as to interest, &c., with the payment" in the Rules applicable to Schedule C

    Number 23 of 1963: FINANCE ACT, 1963

  6. #573037

    Is éard atá faoin gceannteideal seo an cháin bhreisluacha a bhailíonn an rialtas ginearálta agus a chuirtear ar tháirgí náisiúnta agus ar tháirgí allmhairithe, chomh maith le cánacha asbhainteacha eile a fhorchuirtear faoi rialacha atá cosúil leis na rialacha lena rialaítear CBL.

    This heading comprises the value added tax which is collected by general government and which is applied to national and imported products, as well as other deductible taxes applied under similar rules to those governing VAT.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  7. #573098

    Níl ar áireamh sna cánacha ar tháirgeadh agus ar allmhairí a íoctar le hinstitiúidí an Aontais Eorpaigh an tríú hacmhainn dhílis atá bunaithe ar CBL, rud atá ar áireamh in aistrithe reatha eile faoin gceannteideal "acmhainní dílse an AE atá bunaithe ar CBL agus OIN" (D.76) (féach mír 4.140).

    The taxes on production and imports paid to the Institutions of the European Union do not include the VAT-based third own resource which is included in other current transfers under the heading "VAT- and GNI-based EU own resources" (D.76) (see paragraph 4.140).

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  8. #573417

    cánacha ar oidhreacht, dleachtanna báis nó cánacha ar bhronntanais idir daoine beo, a mheastar a bheith toibhithe ar chaipiteal na dtairbhithe agus a léirítear faoin gceannteideal cánacha caipitil (D.91);

    inheritance taxes, death duties or taxes on gifts between living persons, which are deemed to be levied on the capital of the beneficiaries and are shown under the heading capital taxes (D.91);

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  9. #1106367

    (3) I gcás ina mbeidh faoiseamh ó cháin faoi Riail (2) de na Rialacha atá i gCuid II den Chéad Sceideal a ghabhann leis an Acht Airgid, 1929 (Uimh. 32 de 1929) , tugtha i leith ioncaim ó infheistíochtaí chiste árachais saoil coigríche de chuid cuideachta árachais ar sa Stát atá a ceann-oifig, déanfar laghdú comhréire ar aon suim ar inmhuirir cáin ar an gcuideachta ina leith de bhua fo-ailt (2) den alt seo díreach mar dhéanfar laghdú comhréire faoi fho-alt (5) d'alt 33 den Income Tax Act, 1918, ar an bhfaoiseamh a dheonfar don chuideachta i leith caiteachais bhainistí.

    (3) Where income from the investments of the foreign life assurance fund of an assurance company having its head office in the State has been relieved from tax under Rule (2) of the Rules contained in Part II of the First Schedule to the Finance Act, 1929 (No. 32 of 1929), a corresponding reduction shall be made in any amount on which the company is chargeable to tax by virtue of subsection (2) of this section in like manner as a corresponding reduction is made under subsection (5) of section 33 of the Income Tax Act, 1918, in the relief granted to the company in respect of expenses of management.

    Number 25 of 1958: FINANCE ACT, 1958

  10. #1224661

    (3) I gcás ina mbeidh faoiseamh ó cháin faoi alt 76 (3) tugtha i leith ioncaim ó infheistíochtaí chiste árachais saoil coigríche de chuid cuideachta árachais ar sa Stát atá a ceann-oifig, déanfar laghdú comhréire ar aon suim arb inmhuirir cáin ar an gcuideachta ina leith de bhua fho-alt (2) díreach mar dhéanfar laghdú comhréire faoi alt 214 (5) ar an bhfaoiseamh a dheonófar don chuideachta i leith costas bainistí.

    (3) Where income from the investments of the foreign life assurance fund of an assurance company having its head office in the State has been relieved from tax under section 76 (3), a corresponding reduction shall be made in any amount on which the company is chargeable to tax by virtue of subsection (2) in like manner as a corresponding reduction is made under section 214 (5) in the relief granted to the company in respect of expenses of management.

    Number 6 of 1967: INCOME TAX ACT, 1967

  11. #1232846

    Beidh an Stát sallchuir agus ceann an mhisiúin saor ó gach uile dhíre agus cáin náisiúnta, réigiúnach nó bardasach i leith áitreabh an mhisiúin, cibé acu áitreabh ar úinéireacht é nó áitreabh ar léas, seachas iad siúd is íocaíocht as seirbhísí sonraithe a rinneadh.

    The sending State and the head of the mission shall be exempt from all national, regional or municipal dues and taxes in respect of the premises of the mission, whether owned or leased, other than such as represent payment for specific services rendered.

    Number 8 of 1967: DIPLOMATIC RELATIONS AND IMMUNITIES ACT, 1967

  12. #1232849

    Ní bheidh feidhm ag an tsaoirseacht ó chánachas dá dtagraítear san Airteagal seo maidir le dírí agus cánacha den sórt sin is iníoctha faoi dhlí an Stáit ghlacaidh ag daoine a dhéanann conradh leis an Stát sallchuir nó le ceann an mhisiúin.

    The exemption from taxation referred to in this Article shall not apply to such dues and taxes payable under the law of the receiving State by persons contracting with the sending State or the head of the mission. [GA]

    Number 8 of 1967: DIPLOMATIC RELATIONS AND IMMUNITIES ACT, 1967

  13. #1233519

    Beidh áitreabh consalachta agus áit chónaithe cheann gairme poist chonsalachta arb é an Stát sallchuir nó aon duine a bheidh ag gníomhú thar ceann an Stáit shallchuir is úinéir air nó ar léasaí air é saor ó gach uile shórt díre agus cáin náisiúnta, réigiúnach nó bardasach, seachas iad siúd is íocaíocht as seirbhísí sonraithe a rinneadh.

    Consular premises and the residence of the career head of consular post of which the sending State or any person acting on its behalf is the owner or lessee shall be exempt from all national, regional or municipal dues and taxes whatsoever, other than such as represent payment for specific services rendered.

    Number 8 of 1967: DIPLOMATIC RELATIONS AND IMMUNITIES ACT, 1967

  14. #1233856

    Beidh áitreabh consalachta poist chonsalachta arb oifigeach consalachta oinigh atá i gceannas air agus arb é an Stát sallchuir is úinéir air nó ar léasaí air an Stát sallchuir saor ó gach uile shórt díre agus cáin, náisiúnta, réigiúnach nó bardasach, seachas iad siúd is íocaíocht as seirbhísí sonracha a rinneadh.

    Consular premises of a consular post headed by an honorary consular officer of which the sending State is the owner or lessee shall be exempt from all national, regional or municipal dues and taxes whatsoever, other than such as represent payment for specific services rendered.

    Number 8 of 1967: DIPLOMATIC RELATIONS AND IMMUNITIES ACT, 1967

  15. #1233867

    Tabharfaidh an Stát glacaidh, de réir cibé dlíthe agus rialacháin a chuirfidh sé i bhfeidhm, cead isteach agus saoirseacht ó gach dleacht custam, cáin, agus muirear gaolmhar seachas muirir i leith stórála, iompair agus seirbhísí dá samhail, maidir leis na hearraí seo a leanas ar choinníoll gur le haghaidh úsáide oifigiúla poist chonsalachta iad arb oifigeach consalachta oinigh atá i gceannas air:

    The receiving State shall, in accordance with such laws and regulations as it may adopt, permit entry of, and grant exemption from all customs duties, taxes, and related charges other than charges for storage, cartage and similar services on the following, articles, provided that they are for the official use of a consular post headed by an honorary consular officer:

    Number 8 of 1967: DIPLOMATIC RELATIONS AND IMMUNITIES ACT, 1967

  16. #1251014

    (2) I gcás ina seolann cuideachta árachais ar sa Stát atá a ceannoifig aici gnó i dTuaisceart Éireann nó sa Bhreatain Mhór agus go bhfuil, faoi fhorálacha an dlí ansin ar comhréir le halt 237 den Acht Cánach Ioncaim, 1967 , díolúine ó cháin ioncaim inlamháilte i leith ioncaim ó infheistíochtaí agus taiscí is inchurtha i leith gnó blianachtaí pinsin, beidh feidhm ag alt 76 den Acht Cánach Ioncaim, 1967 , maidir leis an ioncam ionann is nach mbeadh éifeacht ag míreanna 1 (1) agus 2 de Chuid III den Séú Sceideal a ghabhann leis an Acht seo.

    (2) Where an assurance company having its head office in the State carries on business in Northern Ireland or Great Britain and under provisions of the law therein corresponding with section 237 of the Income Tax Act, 1967 , exemption from income tax is allowable in respect of income from investments and deposits referable to pension annuity business, section 76 of the Income Tax Act, 1967 , shall apply in relation to the income as if paragraphs 1 (1) and 2 of Part III of the Sixth Schedule to that Act did not have effect.

    Number 21 of 1969: FINANCE ACT, 1969

  17. #1701101

    Beidh de chead ag an nglacadóir, gan aon ordachán, gach gnáth-eisíocaíocht a íoc, ar nós ceannchíosa, cíosmhuirir dheachún, rátaí, cánacha agus muirear a bheidh dlite le haghaidh oibreacha poiblí nó siltin; is faoi ordachán na Cúirte amháin a dhéanfar gach íocaíocht eile.

    The receiver shall be at liberty, without any direction, to pay all ordinary outgoings, such as head-rent, tithe-rent-charge, rates, taxes, and charges due for public works or drainage; all other payments shall be made only under the direction of the Court.

    S.I. No. 15 of 1986: The Rules of the Superior Courts

  18. #1704240

    I gcás ina n-éileofar cáin bhreisluacha i mbille costas ní foláir an uimhir chláraithe a bheidh leithroinnte ag na Coimisinéirí Ioncaim ar an duine a bheidh cláraithe le haghaidh cánach breisluacha a bheith in áit fheiceálach i mbarr gach bille costas, cuntais nó dearbháin, de réir mar is cuí, a mbeidh cáin bhreisluacha á héileamh nó inmhuirearaithe air.

    Where value added tax is claimed in a bill of costs the registered number allocated by the Revenue Commissioners to the person registered for value added tax must appear in a prominent place at the head of every bill of costs, account or voucher, as appropriate, on which value added tax is claimed or chargeable.

    S.I. No. 15 of 1986: The Rules of the Superior Courts

  19. #2407761

    Gheobhfaí an tuilleamh sin go léir laistigh nó lasmuigh de chríoch na Portaingéile, agus ar choinníoll gur gníomhaíochtaí arna n-údarú laistigh den ZFM agus arna ndéanamh ag eintitis a bhfuil a gceannoifig nó a n-ionad bainistíochta éifeachtach i Maidéara iad, a dhearbhófaí agus a thógfaí an tuilleadh sin san áireamh le haghaidh ríomh an bhoinn chánach agus an méid ar a gcuirfí an ráta cánach ábhartha i bhfeidhm.

    Those earnings would all be obtained inside or outside Portuguese territory, and provided that they were generated by activities that were authorised within the ZFM and carried out by entities with their head office or place of effective management in Madeira, those earnings would be declared and taken into account for the calculation of the tax base and the amount to which the relevant tax rate would be applied.

    Commission Decision (EU) 2022/1414 of 4 December 2020 ON AID SCHEME SA.21259 (2018/C) (ex 2018/NN) implemented by Portugal for Zona Franca da Madeira (ZFM) – Regime III (notified under document C(2020) 8550) (Only the Portuguese text is authentic) (Text with EEA relevance)

  20. #2662382

    faoin gceannteideal “1. Cáin Bhreisluacha”, tar éis na hiontrála “Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha”, cuirfear isteach an nóta seo a leanas:

    under the heading ‘1. Value Added Tax’, following the entry ‘Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax’, the following note shall be inserted:

    Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 laying down arrangements relating to the Windsor Framework [2023/819]

  21. #651151

    go ndéanann an dlí náisiúnta foráil do na baill aonair chun glacadh leis na cearta agus na hoibleagáidí atá inchomparáide le cearta agus oibleagáidí na bhfeirmeoirí aonair a bhfuil stádas mar cheann an ghabháltais acu, go háirithe i ndáil lena stádas eacnamaíoch, sóisialta agus cánach;

    national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of head of holding, in particular as regards their economic, social and tax status;

    Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005

  22. #653986

    I gcás duine dhlítheanaigh, nó grúpa daoine nádúrtha nó dlítheanacha, féadfaidh na Ballstáit an ráta coigeartaithe dá dtagraítear i mír 1 a chur i bhfeidhm ar leibhéal chomhaltaí na ndaoine nó na ngrúpaí dlítheanacha sin i gcás ina bhforálfar leis an dlí náisiúnta do chearta agus d'oibleagáidí na gcomhaltaí aonair atá inchomparáide le cearta feirmeoirí aonair atá i gceannas ar ghabháltas, go háirithe maidir lena stádas eacnamaíoch, sóisialta agus cánach, ar an gcoinníoll gur chuidigh siad le struchtúir thalmhaíochta na ndaoine nó na ngrúpaí dlítheanacha lena mbaineann a neartú.

    In the case of a legal person, or a group of natural or legal persons, Member States may apply the adjustment rate referred to in paragraph 1 at the level of the members of those legal persons or groups where national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of a head of holding, in particular as regards their economic, social and tax status, provided that they have contributed to strengthening the agricultural structures of the legal persons or groups concerned.

    Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009

  23. #654025

    I gcás duine dhlítheanaigh, nó grúpa daoine nádúrtha nó dlítheanacha, féadfaidh na Ballstáit an laghdú dá dtagraítear sa chéad mhír den Airteagal seo a chur i bhfeidhm ar leibhéal chomhaltaí na ndaoine nó na ngrúpaí dlítheanacha sin i gcás ina bhforálfar leis an dlí náisiúnta do chearta agus d'oibleagáidí na gcomhaltaí aonair atá inchomparáide le cearta feirmeoirí aonair atá stádas cheann an ghabháltas acu, go háirithe maidir lena stádas eacnamaíoch, sóisialta agus cánach, ar choinníoll gur chuidigh siad struchtúir thalmhaíochta na ndaoine nó na ngrúpaí dlíthiúla lena mbaineann a neartú.

    In the case of a legal person, or a group of natural or legal persons, Member States may apply the reduction referred to in paragraph 1 at the level of the members of those legal persons or groups where national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of a head of holding, in particular as regards their economic, social and tax status, provided that they have contributed to strengthening the agricultural structures of the legal persons or groups concerned.

    Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009

  24. #654361

    I gcás duine dhlítheanaigh, nó grúpa daoine nádúrtha nó dlítheanacha, féadfaidh na Ballstáit an t-uaslíon teidlíochtaí íocaíochta nó heicteár dá dtagraítear i mír 4 a chur i bhfeidhm ar leibhéal chomhaltaí na ndaoine nó na ngrúpaí dlítheanacha sin sa chás sin ina bhforáiltear leis an dlí náisiúnta go mbeidh cearta agus oibleagáidí na gcomhaltaí aonair inchomparáide le cearta feirmeoirí aonair a bhfuil stádas cheann an ghabháltais acu, go háirithe maidir lena stádas eacnamaíoch, sóisialta agus cánach, ar an gcoinníoll gur chuidigh siad chun struchtúir talmhaíochta na ndaoine nó na ngrúpaí dlítheanacha lena mbaineann a neartú.

    In the case of a legal person, or a group of natural or legal persons, Member States may apply the maximum number of payment entitlements or hectares referred to in paragraph 4 at the level of the members of those legal persons or groups where national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of a head of holding, in particular as regards their economic, social and tax status, provided that they have contributed to strengthening the agricultural structures of the legal persons or groups concerned.

    Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009

  25. #654547

    I gcás duine dhlítheanaigh, nó grúpa daoine nádúrtha nó dlítheanacha, féadfaidh na Ballstáit na teorainneacha dá dtagraítear i mír 6 a chur i bhfeidhm ar leibhéal chomhaltaí na ndaoine nó na ngrúpaí dlítheanacha sin i gcás ina bhforálfar leis an dlí náisiúnta do chearta agus d'oibleagáidí na gcomhaltaí aonair atá inchomparáide le cearta feirmeoirí aonair atá i gceannas ar ghabháltas, go háirithe maidir lena stádas eacnamaíoch, sóisialta agus cánach, ar an gcoinníoll gur chuidigh siad struchtúir thalmhaíochta na ndaoine nó na ngrúpaí dlíthiúla lena mbaineann a neartú.

    In the case of a legal person, or a group of natural or legal persons, Member States may apply the limits referred to in paragraph 6 at the level of the members of those legal persons or groups where national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of a head of holding, in particular as regards their economic, social and tax status, provided that they have contributed to strengthening the agricultural structures of the legal persons or groups concerned.

    Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009

  26. #930827

    cialluíonn an abairt “rialacha i dtaobh gníomhairí íocthacha” an tsraith sin de Rialacha bhaineann le Sceideal C den Income Tax Act, 1918, go dtosnuíonn a mírcheann leis na focail “Rules as to interest, etc., with the payment of which persons”,

    the expression "paying agents rules" means that set of Rules applicable to Schedule C of the Income Tax Act, 1918, the heading of which begins with the words "Rules as to interest, etc., with the payment of which persons",

    Number 25 of 1938: FINANCE ACT, 1938

  27. #1106369

    (4) I gcás cuideachta árachais nach sa Stát atá a ceannoifig a bheith ag déanamh gnó árachais saoil trí aon bhrainse nó gníomhaireacht sa Stát, ansin, aon mhuirear a dhéanfar i leith cánach faoi fho-alt (2) den alt seo in aghaidh aon bhliana measúnachta áirithe ar na brabúis chun na cuideachta ó ghnó árchais pinsean, nó ó ghnó blianachtaí ginearálta—

    (4) Where an assurance company not having its head office in the State carries on life assurance business through any branch or agency in the State, then, any charge to tax under subsection (2) of this section for any year of assessment on the profits arising to the company from pension annuity business, or from general annuity business,—

    Number 25 of 1958: FINANCE ACT, 1958

  28. #1220781

    —(1) D'fhonn cáin a mheasúnú is inmhuirir faoi Sceidil A agus B, déanfaidh rúnaí nó cléireach údaráis rátúcháin, nó duine a bheidh ag gníomhú sa cháil sin, cóipeanna dílse den ráta contae deiridh nó den ráta bardasach deiridh a rinne an t-údarás dá limistéar rátúcháin nó d'aon chuid de a chur ar aghaidh chun na gCoimisinéirí Ioncaim ag a gceannoifig i mBaile Átha Cliath ar iad á iarraidh sin.

    —(1) For the purpose of assessing tax chargeable under Schedules A and B, the secretary, clerk, or person acting as such, to a rating authority shall, when required by the Revenue Commissioners, transmit to them, at the head office of the Revenue Commissioners in Dublin, true copies of the last county rate or municipal rate made by the authority for its rating area or any part thereof.

    Number 6 of 1967: INCOME TAX ACT, 1967

  29. #1224663

    (4) I gcás cuideachta árachais nach sa Stát atá a ceann-oifig a bheith ag seoladh gnó árachais saoil trí aon bhrainse nó gníomhaireacht sa Stát, ansin, aon mhuirearú a dhéanfar i leith cánach faoi fho-alt (2) in aghaidh aon bhliana measúnachta áirithe ar na brabúis chun na cuideachta ó ghnó blianachtaí pinsean, nó ó ghnó blianachtaí ginearálta—

    (4) Where an assurance company not having its head office in the State carries on life assurance business through any branch or agency in the State, then, any charge to tax under subsection (2) for any year of assessment on the profits arising to the company from pension annuity business, or from general annuity business,—

    Number 6 of 1967: INCOME TAX ACT, 1967

  30. #1298582

    (7) I gcás cuideachta árachais ar sa Stát atá a ceann-oifig a bheith ag seoladh gnó i dTuaisceart Éireann nó sa Bhreatain Mhór agus faoi fhorálacha an dlí ansin atá i gcomhréir le halt 41 gur inlamhála díolúine ó cháin chorparáide i leith ioncam ó infheistíochtaí agus taiscí is inchurtha i leith gnó pinsean, beidh éifeacht leis an alt seo i ndáil leis an ioncam atá díolmhaithe amhlaidh i dTuaisceart Éireann agus sa Bhreatain Mhór ach fo-alt (6) a fhágáil ar lár.

    (7) Where an assurance company having its head office in the State carries on business in Northern Ireland or Great Britain and under provisions of the law therein corresponding with section 41 exemption from corporation tax is allowable in respect of income from investments and deposits referable to pension business, this section shall have effect in relation to the income so exempt in Northern Ireland and Great Britain with the omission of subsection (6).

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  31. #1958978

    Aon ní dá bhfuil i dTeidil I go VII, i gCaibidil 4 de Theideal VIII, Teidil IX go XII den Cheannteideal seo nó Ceanneideal a Sé, ní dhéanfaidh sé difear do chearta agus d'oibleagáidí an Aontais ná a Bhallstát ná d’oibleagáidí na Ríochta Aontaithe, faoi aon choinbhinsiún cánach.

    Nothing in Titles I to VII, Chapter 4 of Title VIII, Titles IX to XII of this Heading or Heading Six shall affect the rights and obligations of either the Union or its Member States and the United Kingdom, under any tax convention.

    Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

  32. #1958982

    Faoi réir an cheanglais nach gcuirfear bearta cánach i bhfeidhm ar bhealach go bhféadfaí áis a bhaint astu le haghaidh idirdhealú treallach ná idirdhealú dochosanta idir tíortha ina bhfuil forlámhas ag na coinníollacha céanna, nó a bheadh ina shrianadh faoi cheilt ar thrádáil agus ar infheistíocht, aon ní dá bhfuil i dTeidil I go VII, i gCaibidil 4 de Theideal VIII, Teidil IX, X, XII den Cheannteideal seo, an Teideal seo nó Ceannteideal a Sé, ní dhéanfar é a fhorléiriú mar ní chun cosc a chur ar Pháirtí aon bheart a ghlacadh, a choinneáil ar bun nó a fhorfheidhmiú:

    Subject to the requirement that tax measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on trade and investment, nothing in Titles I to VII, Chapter 4 of Title VIII, Titles IX to XII of this Heading or Heading Six shall be construed to prevent the adoption, maintenance or enforcement by a Party of any measure that:

    Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

  33. #2166382

    I gcás duine dlítheanach, nó grúpa daoine nádúrtha nó dlítheanacha, féadfaidh na Ballstáit an laghdú dá dtagraítear i mír 1 agus mír 2 den Airteagal seo a chur i bhfeidhm ar leibhéal chomhaltaí na ndaoine nó na ngrúpaí dlítheanacha sin i gcás ina bhforálfar leis an dlí náisiúnta do chearta agus d'oibleagáidí na gcomhaltaí aonair atá inchomparáide le cearta feirmeoirí aonair a bhfuil stádas mar cheann gabháltais acu, go háirithe maidir lena stádas eacnamaíoch, sóisialta agus cánach, ar choinníoll gur rannchuidigh siad le struchtúir thalmhaíochta na ndaoine nó na ngrúpaí dlíthiúla lena mbaineann a neartú.

    In the case of a legal person, or a group of natural or legal persons, Member States may apply the reduction referred to in paragraphs 1 and 2 at the level of the members of those legal persons or groups where national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of a head of holding, in particular as regards their economic, social and tax status, provided that they have contributed to strengthening the agricultural structures of the legal persons or groups concerned.

    Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013

  34. #2166476

    I gcás duine dlítheanach, nó grúpa daoine nádúrtha nó dlítheanacha, féadfaidh na Ballstáit an t-uaslíon heicteár dá dtagraítear i mír 3 a chur i bhfeidhm ar leibhéal chomhaltaí na ndaoine nó na ngrúpaí dlítheanacha i gcás ina bhforáiltear leis an dlí náisiúnta go mbeidh cearta agus oibleagáidí na gcomhaltaí aonair inchomparáide le cearta feirmeoirí aonair a bhfuil stádas mar cheann gabháltais acu, go háirithe a mhéid a bhaineann lena stádas eacnamaíoch, sóisialta agus cánach, ar choinníoll gur rannchuidigh siad le struchtúir thalmhaíochta na ndaoine nó na ngrúpaí dlítheanacha lena mbaineann a neartú.

    In the case of a legal person, or a group of natural or legal persons, Member States may apply the maximum number of hectares referred to in paragraph 3 at the level of the members of those legal persons or groups where national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of a head of holding, in particular as regards their economic, social and tax status, provided that they have contributed to strengthening the agricultural structures of the legal persons or groups concerned.

    Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013

  35. #2166487

    i gcás ina ndéanann an dlí náisiúnta foráil do na comhaltaí aonair glacadh leis na cearta agus leis na hoibleagáidí atá inchomparáide le cearta agus oibleagáidí na bhfeirmeoirí aonair a bhfuil stádas mar cheann gabháltais acu, go háirithe i ndáil lena stádas eacnamaíoch, sóisialta agus cánach, ar choinníoll gur rannchuidigh siad le struchtúir thalmhaíochta na ndaoine dlítheanacha nó na ngrúpaí dlítheanacha lena mbaineann a neartú.

    where national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of a head of holding, in particular as regards their economic, social and tax status, provided that they have contributed to strengthening the agricultural structures of the legal persons or groups concerned.

    Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013

  36. #2662394

    In Iarscríbhinn 3 a ghabhann leis an bPrótacal, faoin gceannteideal “1. Cáin Bhreisluacha” cuirfear isteach aon nóta seachas na nótaí a leagtar síos i bpointe 1 d’Airteagal 3den Chinneadh seo de réir mar a ghlacfaidh an Comhchoiste iad, ar choinníoll go sonrófar sna nótaí sin an bealach ina mbeidh feidhm ag gníomhartha an Aontais a liostaítear i roinn 1 d’Iarscríbhinn 3 maidir leis an Ríocht Aontaithe agus sa Ríocht Aontaithe i ndáil le Tuaisceart Éireann.

    In Annex 3 to the Protocol, under the heading ‘1. Value Added Tax’ any notes other than those laid down in point 1 of Article 3 of this Decision as will be adopted by the Joint Committee shall be inserted, provided that such notes specify the manner in which the Union acts listed in section 1 of Annex 3 apply to and in the United Kingdom in respect of Northern Ireland.

    Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 laying down arrangements relating to the Windsor Framework [2023/819]

  37. #1175807

    AGUS ordaítear leis seo daoibhse, Coimisinéir agus comhaltaí an Gharda Síochána, ar an gCoimisinéir sin d'fháil an Ordaithe seo, maraon leis an deimhniú atá formhuinithe air seo faoi shíniú an tSirriam nó an Chláraitheora Contae sin, an féichiúnaí a thógáil agus a thabhairt go dtí an príosún is gaire agus é a sheachadadh ansin do Rialtóir an phríosúin sin le go bhfanfaidh sé agus go mbeidh sé á choinneáil ansin ag an Rialtóir sin go dtí go dtabharfar sásamh sa chomhshuim sin, nó go ceann deireadh tréimhse sé mhí, cibé acu is giorra.

    Finance (Miscellaneous Provisions) Act, 1958 In paragraph ( b ) of section 6 the words from "and if" to the end of the paragraph. No. 23 of 1961 Finance Act, 1961 In subsection (1) of section 13, the words "true and correct"; in subsection (5) of section 13, the words "and the time limited for the delivery thereof shall be deemed to have expired on the date of its delivery to the inspector"; subsection (6) of section 13; in subsection (7) of section 13, the words of subsection (6)". [GA] PART IV. Session of Chapter or Number and Year Short Title Extent of Repeal 54 & 55 Vict., c. 39. Stamp Act, 1891 Section 40; in the First Schedule, the head of charge "Bill of Lading". [GA] PART V Session and Chapter or Number and Year Short Title Extent of Repeal 8 & 9 Geo. 5, c. 40 Income Tax Act, 1918 Sections 81 and 82; subsections(1)and 2) of section 86; in paragraph ( c ) of subsection(1) of section 190, the words "special commissioners or"; subsection(3) of section 215. No. 31 of 1934 Finance Act, 1934 Section 7. [GA] PART VI. Session of Chapter or Number and Year Short Title Extent of Repeal 8 & 9 Geo. 5, c. 40 Income Tax Act, 1918 Sections 168, 172, 175, 116, 177, 178, 179 and 184.

    Number 23 of 1963: FINANCE ACT, 1963