#2395269
An bhfuil CBL dlite ar eisiúint lamháltas astaíochtaí agus ar idirbhearta ina leith?
Is VAT due on the issuance of and transactions in emission allowances?
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#3195286
ina n-íoctar an CBL dlite leis na húdaráis chustaim nó
the VAT due is paid to the customs authorities, or
#3033218
Chun go mbeidh sonraí maidir le OIN iontaofa, uileghabhálach agus inchomparáide, ní mór cóireáil na gcuntas náisiúnta CBL neamhbhailithe mar gheall ar chalaois CBL agus mar gheall ar dhócmhainneacht a shoiléiriú.
For data on GNI to be reliable, exhaustive and comparable, the treatment in national accounts of non-collected VAT due to VAT fraud and due to insolvency needs to be clarified.
#3033235
CBL neamhbhailithe (mar gheall ar imghabháil gan chomhpháirteachas) = Fáltais CBL theoiriciúla lúide fáltais CBL iarbhír arna bhfianú le measúnuithe agus dearbhuithe lúide ioncam in easnamh (mar gheall ar imghabháil ‘le comhpháirteachas’)
Non-collected VAT (due to evasion without complicity) = Theoretical VAT receipts less actual VAT receipts evidenced by assessments and declarations less missing revenue (due to evasion ‘with complicity’);
#3033237
CBL neamhbhailithe (mar gheall ar imghabháil gan chomhpháirteachas agus mar gheall ar dhócmhainneacht) = Fáltais CBL theoiriciúla lúide fáltais CBL iarbhír bunaithe ar airgead tirim arna choigeartú de réir ama lúide ioncam in easnamh (mar gheall ar imghabháil ‘le comhpháirteachas’)
Non-collected VAT (due to evasion without complicity and due to insolvency) = Theoretical VAT receipts less actual VAT receipts based on time-adjusted cash less missing revenue (due to evasion ‘with complicity’).
#3033262
Ríomhtar luach CBL neamhbhailithe (mar gheall ar imghabháil nach mbaineann le cúlcheadú an cheannaitheora (‘gan chomhpháirteachas’) agus, más ábhartha, mar gheall ar dhócmhainneacht) agus úsáid á baint as an dá athróg seo a leanas:
The value of non-collected VAT (due to evasion not involving the connivance of the buyer (‘without complicity’) and, if relevant, due to insolvency) is calculated using the two following variables:
#3195287
ina gcuirtear an CBL dlite san áireamh nuair a chomhdaítear an tuairisceán CBL i leith na tréimhse allmhairithe nó
the VAT due is accounted for when filing the VAT return for the period of the importation, or
#1909260
Go háirithe, tá malartú faisnéise uathoibríoch idir na húdaráis chánach ríthábhachtach chun an fhaisnéis is gá a chur ar fáil do na húdaráis chánach sin chun cur ar a gcumas cánacha ioncaim dlite agus cáin bhreisluacha (CBL) dlite a mheasúnú i gceart.
In particular, the automatic exchange of information between tax authorities is crucial in order to provide those tax authorities with the necessary information to enable them to assess income taxes and value added tax (VAT) due correctly.
#2796819
Leis an mbeart speisialta, chuirfí ar chumas na n-údarás cánach slabhraí chalaois CBL a shainaithint níos luaithe agus chuirfí ar a gcumas dóibh fíoruithe tráthúla agus uathoibríocha a dhéanamh ar an gcomhsheasmhacht idir an CBL a dearbhaíodh agus an CBL atá dlite.
It would enable the earlier identification of VAT fraud chains by the tax authorities. It would also enable the tax authorities to verify consistency between the VAT declared and the VAT due in a timely and automatic manner.
#2796828
Le Cinneadh Cur Chun Feidhme (AE) 2015/1401 ón gComhairle, údaraíodh an Iodáil, go dtí an 31 Nollaig 2017, a cheangal go mbeadh cáin bhreisluacha (CBL) atá dlite ar sholáthairtí d’údaráis phoiblí le híoc ag na húdaráis sin isteach i gcuntas bainc leithleach, blocáilte de chuid na n-údarás cánach (‘an beart speisialta’).
By Council Implementing Decision (EU) 2015/1401, Italy was authorised, until 31 December 2017, to require that value added tax (VAT) due on supplies to public authorities was to be paid by those authorities to a separate and blocked bank account of the tax authorities (the ‘special measure’).
#3033211
maidir le cóireáil chun críocha na gcuntas náisiúnta um CBL neamhbhailithe mar gheall ar chalaois CBL agus mar gheall ar dhócmhainneacht (an neamhréireacht idir fáltais CBL theoiriciúla agus fáltais CBL iarbhír) chun Rialachán (AE) 2019/516 ó Pharlaimint na hEorpa agus ón gComhairle maidir le comhchuibhiú ollioncaim náisiúnta ag praghsanna an mhargaidh a chur i bhfeidhm
on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices
#3033219
Maidir le cóireáil den sórt sin, d’fhéadfadh sé go dteastódh coigeartú a bhaineann le comhpháirt na neamhréireachta idir fáltais CBL theoiriciúla agus fáltais CBL iarbhír atá inchurtha i leith imghabhála nach mbaineann le cúlcheadú an cheannaitheora (‘gan chomhpháirteachas’) agus CBL neamhbhailithe de dheasca dócmhainneachta.
Such treatment may require an adjustment related to the component of the discrepancy between theoretical VAT receipts and actual VAT receipts which is attributable to evasion not involving the connivance of the buyer (‘without complicity’) and the non-collected VAT due to insolvency.
#3033233
CBL neamhbhailithe (mar gheall ar imghabháil gan chomhpháirteachas agus mar gheall ar dhócmhainneacht) = Fáltais CBL theoiriciúla lúide fáltais CBL iarbhír arna bhfianú le measúnuithe agus dearbhuithe arna gcoigeartú le comhéifeacht lúide ioncam in easnamh (mar gheall ar imghabháil ‘le comhpháirteachas’)
Non-collected VAT (due to evasion without complicity and due to insolvency) = Theoretical VAT receipts less actual VAT receipts evidenced by assessments and declarations adjusted by coefficient less missing revenue (due to evasion ‘with complicity’);
#3033312
Mar thoradh air sin, sroichtear luach CBL neamhbhailithe (mar gheall ar imghabháil ‘gan chomhpháirteachas’ agus, más ábhartha, mar gheall ar dhócmhainneacht) trí CBL arna imghabháil ‘le comhpháirteachas’ a asbhaint ón neamhréireacht idir fáltais CBL theoiriciúla agus fáltais CBL iarbhír.
As a result, the value of non-collected VAT (due to evasion ‘without complicity’ and, if relevant, due to insolvency) is arrived at by deducting VAT evaded ‘with complicity’ from the discrepancy between theoretical VAT receipts and actual VAT receipts.
#3033325
Ag glacadh leis nach ndéantar idirbhearta nach dtuairiscítear d’údaráis chánach a thuairisciú d’údaráis staidrimh ach an oiread, agus mura bhfuil luachanna CBL neamhbhailithe (mar gheall ar imghabháil gan chomhpháirteachas agus mar gheall ar dhócmhainneacht) san áireamh go hintuigthe sna cuntais cheana féin, ba cheart na coigeartuithe seo a leanas ar idirbhearta na gcuntas náisiúnta a dhéanamh, i gcás inarb iomchuí, chun cuntas a thabhairt ar an CBL neamhbhailithe arna ríomh de réir an mhodha a thuairiscítear thuas (nó de réir modh coibhéiseach):
Assuming that transactions that are not reported to tax authorities are not reported to statistical authorities either, and unless the values of non-collected VAT (due to evasion without complicity and due to insolvency) are already implicitly included in the accounts, the following adjustments to the national accounts transactions should be made, where appropriate, to account for the non-collected VAT calculated according to the method described above (or an equivalent method):