#2852948
Cabhair i bhfoirm laghduithe ar chánacha comhshaoil nó ar thobhaigh pharaifhioscacha
Aid in the form of reductions in environmental taxes or parafiscal levies
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Bailiúcháin
8 dtoradh i ndoiciméad amháin
#2851714
I gcás nárbh fhéidir cánacha ná tobhaigh pharaifhioscacha a fhorfheidhmiú gan gníomhaíochtaí eacnamaíocha gnóthais áirithe a chur i mbaol, trí chóireáil níos fabhraí a dheonú do roinnt gnóthas, d’fhéadfaí go mbainfí amach leibhéal ginearálta ranníocaíochta níos airde do na cánacha comhshaoil nó do thobhaigh pharaifhioscacha.
Where environmental taxes or parafiscal levies could not be enforced without putting the economic activities of certain undertakings at risk, granting a more favourable treatment to some undertakings may allow to achieve a higher general level of contribution to the environmental taxes or parafiscal levies.
#2851713
Forchuirtear cánacha comhshaoil nó tobhaigh pharaifhioscacha chun na costais a mhéadú a bhaineann le hiompar atá díobhálach don chomhshaol, rud a dhíspreagann iompar den sórt sin agus a mhéadaíonn leibhéal na cosanta comhshaoil.
Environmental taxes or parafiscal levies are imposed in order to increase the costs of environmentally harmful behaviour, thereby discouraging such behaviour and increasing the level of environmental protection.
#2851715
Dá réir sin, in imthosca áirithe, is féidir le laghduithe ar chánacha comhshaoil nó ar thobhaigh pharaifhioscacha cur go hindíreach le leibhéal níos airde cosanta comhshaoil.
Accordingly, in some circumstances, reductions in environmental taxes or parafiscal levies can indirectly contribute to a higher level of environmental protection.
#2853459
☐ Cabhair i bhfoirm laghduithe ar chánacha comhshaoil nó ar tháillí paraifhioscacha (Airteagal 44a)
☐ Aid in the form of reductions in environmental taxes or parafiscal levies (Art. 44a)
#2852949
Maidir le scéimeanna cabhrach i bhfoirm laghduithe ar chánacha comhshaoil nó ar thobhaigh pharaifhioscacha, beidh siad comhoiriúnach leis an margadh inmheánach de réir bhrí Airteagal 107(3) den Chonradh agus díolmhófar ó cheanglas Airteagal 108(3) den Chonradh iad chun fógra a thabhairt, ar choinníoll go gcomhlíonfar na coinníollacha a leagtar síos san Airteagal seo agus i gCaibidil I. Ní bheidh feidhm ag an Airteagal seo maidir le laghduithe ar chánacha ná ar thobhaigh ar tháirgí fuinnimh agus ar leictreachas, a shainmhínítear in Airteagal 2 de Threoir 2003/96/CE.
Aid schemes in the form of reductions in environmental taxes or parafiscal levies shall be compatible with the internal market within the meaning of Article 107(3) of the Treaty and shall be exempted from the notification requirement of Article 108(3) of the Treaty, provided that the conditions laid down in this Article and in Chapter I are fulfilled. This Article shall not apply to reductions in taxes or levies on energy products and electricity, defined in Article 2 of Directive 2003/96/EC.
#2852950
Ní bheidh cabhair i bhfoirm laghduithe i gcánacha comhshaoil nó tobhaigh pharaifhioscacha comhoiriúnach ach amháin i gcás ina gceadaítear leis an laghdú leibhéal níos airde cosanta comhshaoil a bhaint amach trí raon feidhme na cánach comhshaoil nó na ngnóthas tobhaigh a áireamh nach mbeadh in ann a ngníomhaíochtaí eacnamaíocha a shaothrú d’uireasa an laghdaithe.
Aid in the form of reductions in environmental taxes or parafiscal levies shall be compatible only where the reduction allows to achieve a higher level of environmental protection by including in the scope of the environmental tax or levy undertakings that would not be able to pursue their economic activities without the reduction.
#2852957
Maidir le scéimeanna cabhrach i bhfoirm laghduithe ar chánacha comhshaoil nó ar thobhaigh pharaifhioscacha, féadfar iad a bhunú ar laghdú ar an ráta cánach is infheidhme nó ar íocaíocht méid cúitimh socraithe nó ar theaglaim de na sásraí sin.’;
Aid schemes in the form of reductions in environmental taxes or parafiscal levies may be based on a reduction of the applicable tax rate or on the payment of a fixed compensation amount or on a combination of these mechanisms.” ;