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  1. #451628

    (iii) go dtabhaítear drochfhiach, nó

    (iii) a bad debt is incurred, or

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  2. #586005

    stair riaráistí agus dhrochfhiacha an díoltóra agus stair a lamháltas in aghaidh drochfhiach;

    history of the seller's arrears, bad debts, and bad debt allowances;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  3. #2875936

    Mar thoradh air sin, chuathas i ngleic le saincheisteanna drochfhiachais trí fhiacha a thar-rolladh, trí chuideachtaí ‘zombaí’ mar a ghairtear dóibh a chruthú, nó trí úinéireacht na bhfiach a aistriú.

    As a result, bad debt issues have been handled by rolling over debt, creating so-called ‘zombie’ companies, or by transferring the ownership of the debt.

    Commission Implementing Regulation (EU) 2023/1618 of 8 August 2023 imposing a definitive anti-dumping duty on imports of tungsten carbide, fused tungsten carbide and tungsten carbide simply mixed with metallic powder originating in the People’s Republic of China following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

  4. #573825

    Láimhseáiltear soláthar in aghaidh drochfhiach mar iontrálacha leabharchoimeádta inmheánacha de chuid an aonaid táirgeora agus ní thaifeadtar iad ach amháin i gcás caillteanas ionchais i leith iasachtaí neamhthuillmheacha; taifeadtar iad sin mar ítimí le meabhrú sna cláir chomhardaithe.

    Provisions for bad debt are treated as book-keeping entries that are internal to the institutional producer unit and are not recorded except in the case of expected losses on non-performing loans, which are recorded as memorandum items in the balance sheets.

    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. #1273501

    (s) coigeartú ar dhliteanas duine chuntasaigh a sheachadann earraí nó a dhéanann seirbhísí agus ar dhliteanas duine chuntasaigh a ndéantar earraí a sheachadadh dó nó seirbhísí a dhéanamh dó i gcás ina gcuirtear earraí ar ais, ina laghdaítear an chomaoin, ina dtabhaítear drochfhiach nó ina lamháiltear lascaine;

    ( s ) the adjustment of the liability of an accountable person who delivers goods or renders services and of the liability of an accountable person to whom goods are delivered or services are rendered where goods are returned, the consideration is reduced, a bad debt is incurred or a discount is allowed;

    Number 22 of 1972: VALUE-ADDED TAX ACT, 1972

  6. #1939199

    Dá dheasca sin, láimhsíodh saincheisteanna drochfhiachais trí fhiacha a thar-rolladh, rud lena gcruthaítear cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht na bhfiach a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais ar chothromas), rud nach ionann agus deireadh a chur le fadhb fhoriomlán na bhfiach ná aghaidh a thabhairt ar bhunchúiseanna na faidhbe.

    Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.

    Commission Implementing Regulation (EU) 2021/441 of 11 March 2021 imposing a definitive anti-dumping duty on imports of sulphanilic acid originating in the People’s Republic of China following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

  7. #2014356

    Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.

    Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.

    Commission Implementing Regulation (EU) 2021/582 of 9 April 2021 imposing a provisional anti-dumping duty on imports of aluminium flat-rolled products originating in the People’s Republic of China

  8. #2018973

    Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.

    Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.

    Commission Implementing Regulation (EU) 2021/607 of 14 April 2021 imposing a definitive anti-dumping duty on imports of citric acid originating in the People’s Republic of China as extended to imports of citric acid consigned from Malaysia, whether declared as originating in Malaysia or not, following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

  9. #2023262

    Dá dheasca sin, láimhsíodh saincheisteanna drochfhiachais trí fhiacha a thar-rolladh, rud lena gcruthaítear cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht na bhfiach a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais ar chothromas), rud nach ionann agus deireadh a chur le fadhb fhoriomlán na bhfiach ná aghaidh a thabhairt ar bhunchúiseanna na faidhbe.

    Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.

    Commission Implementing Regulation (EU) 2021/633 of 14 April 2021 imposing a definitive anti-dumping duty on imports of monosodium glutamate originating in the People’s Republic of China and in Indonesia following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

  10. #2024551

    Dá dheasca sin, láimhsíodh saincheisteanna drochfhiachais trí fhiacha a thar-rolladh, rud lena gcruthaítear cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht na bhfiach a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais ar chothromas), rud nach ionann agus deireadh a chur le fadhb fhoriomlán na bhfiach ná aghaidh a thabhairt ar bhunchúiseanna na faidhbe.

    Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.

    Commission Implementing Regulation (EU) 2021/635 of 16 April 2021 imposing a definitive anti-dumping duty on imports of certain welded pipes and tubes of iron or non-alloyed steel originating in Belarus, the People’s Republic of China and Russia following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

  11. #2078616

    Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.

    Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.

    Commission Implementing Regulation (EU) 2021/983 of 17 June 2021 imposing a provisional anti-dumping duty on imports of aluminium converter foil originating in the People’s Republic of China

  12. #2141455

    Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí “zombaí” mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.

    Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.

    Commission Implementing Regulation (EU) 2021/1812 of 14 October 2021 imposing a provisional anti-dumping duty on imports of certain graphite electrode systems originating in the People’s Republic of China

  13. #2155130

    Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí ‘zombaí’ mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.

    Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.

    Commission Implementing Regulation (EU) 2021/2011 of 17 November 2021 imposing a definitive anti-dumping duty on imports of optical fibre cables originating in the People’s Republic of China

  14. #2291057

    Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí ‘zombaí’ mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.

    Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.

    Commission Implementing Regulation (EU) 2022/116 of 27 January 2022 imposing a definitive anti-dumping duty on imports of acesulfame potassium originating in the People’s Republic of China, following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

  15. #3000242

    Dá bhrí sin, rinneadh saincheisteanna drochfhiachais a láimhseáil trí fhiachas a thar-rolladh, rud a chruthaigh cuideachtaí ‘zombaí’ mar a thugtar orthu, nó trí úinéireacht an fhiachais a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais go cothromas), gan gá go mbeadh an fhadhb fhoriomlán fiachais bainte ná go dtabharfaí aghaidh ar bhunchúiseanna an fhiachais.

    Consequently, bad debt issues have been handled by rolling over debt, thus creating so-called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.

    Commission Implementing Regulation (EU) 2023/2120 of 12 October 2023 imposing a provisional anti-dumping duty on imports of electrolytic manganese dioxides originating in the People’s Republic of China

  16. #3005503

    Dá dheasca sin, láimhsíodh saincheisteanna drochfhiachais trí fhiacha a thar-rolladh, rud lena gcruthaítear cuideachtaí ‘zombaí’ mar a thugtar orthu, nó trí úinéireacht na bhfiach a aistriú (e.g. trí chumaisc nó trí bhabhtálacha fiachais ar chothromas), rud nach ionann agus deireadh a chur le fadhb fhoriomlán na bhfiach ná aghaidh a thabhairt ar bhunchúiseanna na faidhbe.

    Consequently, bad debt issues have been handled by rolling over debt, thus creating so called ‘zombie’ companies, or by transferring the ownership of the debt (e.g. via mergers or debt-to-equity swaps), without necessarily removing the overall debt problem or addressing its root causes.

    Commission Implementing Regulation (EU) 2023/2180 of 16 October 2023 amending Implementing Regulation (EU) 2021/607 imposing a definitive anti-dumping duty on imports of citric acid originating in the People’s Republic of China as extended to imports of citric acid consigned from Malaysia, whether declared as originating in Malaysia or not, following a new exporter review pursuant to Article 11(4) of Regulation (EU) 2016/1036 of the European Parliament and of the Council