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9 results in 2 documents

  1. #2940096

    Ní bheidh feidhm ag míreanna 1 ná 2 i gcás ina mbaineann rialú cánach trasteorann go heisiach le gnóthaí cánach duine nádúrtha amháin nó níos mó, ach amháin i gcás ina ndearnadh an rialú cánach trasteorann sin a eisiúint, a leasú nó a athnuachan tar éis an 1 Eanáir 2026 agus i gcás an mhéid seo a leanas:

    Paragraphs 1 and 2 shall not apply in a case where an advance cross-border ruling exclusively concerns and involves the tax affairs of one or more natural persons, except where such an advance cross-border ruling was issued, amended or renewed after 1 January 2026 and where:

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  2. #2940097

    is mó méid an idirbhirt nó na sraithe idirbheart den rialú cánach trasteorann ná EUR 1500000 (nó an méid coibhéiseach in aon airgeadra eile), má dhéantar tagairt don mhéid sin sa rialú cánach trasteorann; nó

    the amount of the transaction or series of transactions of the advance cross-border ruling exceeds EUR 1500000 (or the equivalent amount in any other currency), if such amount is referred to in the advance cross-border ruling; or

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  3. #2940099

    Chun críocha na chéad fhomhíre, pointe (a), agus gan dochar don mhéid dá dtagraítear sa rialú cánach trasteorann, i sraith idirbheart maidir le hearraí, seirbhísí nó sócmhainní éagsúla, cuimseofar an bunluach iomlán i méid an rialaithe cánach trasteorann.

    For the purposes of the first subparagraph, point (a), and without prejudice to the amount referred to in the advance cross-border ruling, in a series of transactions regarding different goods, services or assets the amount of the advance cross-border ruling shall comprise the total underlying value.

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  4. #2940106

    céannacht aon duine, seachas duine nádúrtha, ach amháin i gcás ina mbaineann an rialú cánach trasteorann le duine nádúrtha agus cuirfear in iúl é de bhun mhíreanna 1 agus 4, sna Ballstáit eile, más ann dóibh, ar dócha go ndéanfaidh an rialú cánach trasteorann nó an réamh-chomhaontú praghsála difear dó (agus é á thabhairt le fios cé na Ballstáit a bhfuil nasc ag na daoine sin dá ndéanfar difear leo); agus’;

    the identification of any person, other than a natural person, except where the advance-cross border ruling concerns a natural person and shall be communicated pursuant to paragraphs 1 and 4, in the other Member States, if any, likely to be affected by the advance cross-border ruling, or advance pricing arrangement (indicating to which Member States the affected persons are linked); and’;

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  5. #2940098

    cinntear leis an rialú cánach trasteorann cé acu atá nó nach bhfuil duine ina chónaitheoir chun críoch cánach sa Bhallstát a eisíonn an rialú.

    the advance cross-border ruling determines whether a person is or is not resident for tax purposes in the Member State issuing the ruling.

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  6. #1909403

    achoimre ar réamhrialú trasteorann nó ar réamh-chomhaontaithe praghsála, lena n-áirítear tuairisc ar na gníomhaíochtaí nó ar na hidirbhearta gnó ábhartha nó ar an tsraith idirbheart agus aon fhaisnéis eile a d’fhéadfadh cuidiú leis an údarás inniúil riosca cánach a d’fhéadfadh a bheith ann a mheas, gan rún tráchtála, tionsclaíoch nó gairmiúil nó próiseas tráchtála a nochtadh dá bharr ná faisnéis a mbeadh a nochtadh contrártha don bheartas poiblí.”;

    a summary of the advance cross-border ruling or advance pricing arrangement, including a description of the relevant business activities or transactions or series of transactions and any other information that could assist the competent authority in assessing a potential tax risk, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy;’;

    Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  7. #2940017

    Chun an baol sin a laghdú agus chun an t-ualach riaracháin a laghdú, ba cheart don uathmhalartú rialuithe cánach trasteorann na rialuithe sin a chumhdach i gcás ina sáraíonn méid an idirbhirt nó na sraithe idirbheart den rialú cánach trasteorann tairseach shonrach.

    In order to reduce that risk, and in order to reduce the administrative burden, the automatic exchange of advance cross-border rulings should extend to such rulings where the amount of the transaction or series of transactions of the advance cross-border ruling exceeds a specific threshold.

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  8. #2940020

    Níor cheart rialuithe cánach trasteorann maidir le cánachas ag an bhfoinse i ndáil le hioncam neamhchónaitheoirí ó fhostaíocht, táillí stiúrthóra nó pinsin a mhalartú, ach amháin i gcás ina sáraíonn méid an idirbhirt nó na sraithe idirbheart den rialú cánach trasteorann an tairseach.

    Advance cross-border rulings on taxation at source with regard to non-residents’ income from employment, director’s fees and pensions should not be exchanged, unless the amount of the transaction or series of transactions of the advance cross-border ruling exceeds the threshold.

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  9. #2940104

    céannacht an duine, seachas duine nádúrtha, ach amháin i gcás ina mbaineann an rialú cánach trasteorann le duine nádúrtha agus cuirfear in iúl é de bhun mhíreanna 1 agus 4, agus, i gcás inarb iomchuí, an grúpa daoine lena mbaineann sé;’;

    the identification of the person, other than a natural person, except where the advance-cross border ruling concerns a natural person and shall be communicated pursuant to paragraphs 1 and 4, and where appropriate the group of persons to which it belongs;’;

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation