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  1. #2516384

    I gcás gach díoltóir intuairiscithe, staidreamh ar an gcineál díoltóra intuairiscithe, uimhir aitheantais cáiníocóra nó a coibhéis fheidhmiúil, Ballstát cónaithe an díoltóra intuairiscithe agus cúis an mhalartaithe; Ballstát cónaithe an díoltóra intuairiscithe agus/nó an Ballstát ina bhfuil an mhaoin dhochorraithe lonnaithe

    Per reportable seller, statistics on reportable seller type, taxpayer identification number or functional equivalent, Member State of residence of reportable seller and reason for exchange; Member State of residence of reportable seller and/or Member State in which the immovable property is located

    Commission Implementing Regulation (EU) 2022/1467 of 5 September 2022 amending Implementing Regulation (EU) 2015/2378 as regards the standard forms and computerised formats to be used in relation to Council Directive 2011/16/EU and the list of statistical data to be provided by Member States for the purposes of evaluating that Directive

  2. #1909407

    De bhun na nósanna imeachta maidir le dícheall cuí agus na gceanglas tuairiscithe is infheidhme atá le fáil i Ranna II agus III d’Iarscríbhinn V, déanfaidh údarás inniúil Bhallstáit, ina ndearnadh an tuairisciú i gcomhréir le mír 1 trí bhíthin malartú faisnéise uathoibríoch, agus laistigh den teorainn ama a leagtar síos i mír 3 an fhaisnéis a leanas maidir le gach Díoltóir Intuairiscithe a chur in iúl d’údarás inniúil an Bhallstáit ina bhfuil an Díoltóir Intuairiscithe ina chónaí mar a chinntear de bhun mhír D de Roinn II d’Iarscríbhinn V agus, i gcás ina soláthraíonn an Díoltóir Intuairiscithe seirbhísí cíosa maoine dochorraithe, d’údarás inniúil an Bhallstáit ina bhfuil an mhaoin dhochorraithe lonnaithe:

    Pursuant to the applicable due diligence procedures and reporting requirements contained in Sections II and III of Annex V, the competent authority of a Member State where the reporting in accordance with paragraph 1 took place shall, by means of automatic exchange, and within the time limit laid down in paragraph 3, communicate to the competent authority of the Member State in which the Reportable Seller is resident as determined pursuant to paragraph D of Section II of Annex V and, where the Reportable Seller provides immovable property rental services, in any case to the competent authority of the Member State in which the immovable property is located, the following information regarding each Reportable Seller:

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

  3. #1909409

    ainm agus sloinne an Díoltóra Intuairiscithe ar duine aonair é, agus ainm dlíthiúil an Díoltóra Intuairiscithe is eintiteas;

    the first and last name of the Reportable Seller who is an individual, and legal name of the Reportable Seller that is an Entity;

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

  4. #1909411

    aon TIN an Díoltóra Intuairiscithe, lena n-áirítear gach Ballstát eisiúna, nó in éagmais aon TIN, áit bhreithe an Díoltóra Intuairiscithe ar duine aonair é;

    any TIN of the Reportable Seller, including each Member State of issuance, or, in the absence of a TIN, the place of birth of the Reportable Seller who is an individual;

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

  5. #1909412

    uimhir chláraithe ghnó an Díoltóra is Eintiteas;

    the business registration number of the Reportable Seller that is an Entity;

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

  6. #1909413

    uimhir aitheantais CBL an Díoltóra Intuairiscithe, i gcás ina bhfuil sí ar fáil;

    the VAT identification number of the Reportable Seller, where available;

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

  7. #1909414

    dáta breithe an Díoltóra Intuairiscithe ar duine aonair é;

    the date of birth of the Reportable Seller who is an individual;

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

  8. #1909420

    I gcás ina soláthraíonn an Díoltóir Intuairiscithe seirbhísí cíosa do mhaoin dhochorraithe, cuirfear an fhaisnéis bhreise seo a leanas in iúl:

    Where the Reportable Seller provides immovable property rental services, the following additional information shall be communicated:

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

  9. #1909439

    sainmhínithe ar Oibreoir Ardáin Tuairiscithe, Díoltóir Intuairiscithe, Gníomhaíocht Ábhartha;

    the definitions of Reporting Platform Operator, Reportable Seller, Relevant Activity;

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

  10. #1909688

    Maidir le gach Díoltóir Intuairiscithe a bhí i mbun Gníomhaíochta Ábhartha, seachas maoin dhochorraithe ligean ar cíos:

    With respect to each Reportable Seller that carried out Relevant Activity, other than immovable property rental:

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

  11. #1909693

    Maidir le gach Díoltóir Intuairiscithe a rinne Gníomhaíocht Ábhartha a bhaineann le cíos maoine dochorraithe:

    With respect to each Reportable Seller that carried out Relevant Activity involving immovable property rental:

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

  12. #1909681

    Soláthróidh Oibreoir Ardáin Tuairiscithe an fhaisnéis a leagtar amach i bhfomhír B(2) agus i bhfomhír B(3) don Díoltóir Intuairiscithe, a ndéantar tagairt dó inti, tráth nach déanaí ná 31 Eanáir na bliana féilire dá éis sin ina n-aithnítear an Díoltóir mar Dhíoltóir Intuairiscithe.

    A Reporting Platform Operator shall also provide the information set out in subparagraphs B(2) and B(3) to the Reportable Seller to which it relates, no later than 31 January of the year following the calendar year in which the Seller is identified as a Reportable Seller.

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

  13. #1909417

    gach Ballstát inar cónaitheoir é an Díoltóir Intuairiscithe a chinntítear de bhun mhír D de Roinn II d’Iarscríbhinn V;

    each Member State in which the Reportable Seller is resident determined pursuant to paragraph D of Section II of Annex V;

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

  14. #1909604

    Ciallaíonn ‘Díoltóir Intuairiscithe’ aon Díoltóir Gníomhach, seachas Díoltóir Eisiata, atá ina chónaí i mBallstát nó a bhfuil maoin dhochorraithe atá suite i mBallstát ligthe ar cíos aige.

    "Reportable Seller" means any Active Seller, other than an Excluded Seller, that is resident in a Member State or that rented out immovable property located in a Member State.

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

  15. #1909691

    gach Ballstát ina bhfuil an Díoltóir Intuairiscithe ina chónaí chun críocha na Treorach sin arna chinneadh de bhun mhír D de Roinn II;

    each Member State in which the Reportable Seller is resident for the purposes of this Directive as determined pursuant to paragraph D of Section II;

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

  16. #1909695

    gach Ballstát ina bhfuil an Díoltóir Intuairiscithe ina chónaí chun críocha na Treorach sin arna chinneadh de bhun fhomhír D de Roinn II;

    each Member State in which the Reportable Seller is resident for the purposes of this Directive as determined pursuant to subparagraph D of Section II;

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

  17. #1909415

    Aitheantóir an Chuntais Airgeadais lena n-íoctar an Chomaoin nó a dtéann an Chomaoin chun a shochair, a mhéid agus atá sé ar fáil don Oibreoir Ardáin Tuairiscithe agus nach bhfuil fógra tugtha ag údarás inniúil an Bhallstáit ina bhfuil an Díoltóir Intuairiscithe ina chónaí de réir bhrí mhír D de Roinn II d’Iarscríbhinn V d’údaráis inniúla na mBallstát eile, nach bhfuil sé beartaithe aige Aitheantóir an Chuntais Airgeadais a úsáid chun na críche sin;

    the Financial Account Identifier to which the Consideration is paid or credited, insofar as it is available to the Reporting Platform Operator and the competent authority of the Member State where the Reportable Seller is resident in the meaning of paragraph D of Section II of Annex V has not notified the competent authorities of all other Member States that it does not intend to use the Financial Account Identifier for this purpose;

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

  18. #1909416

    i gcás nach ionann é agus ainm an Díoltóra Intuairiscithe, chomh maith le hAitheantóir an Chuntais Airgeadais, ainm shealbhóir an chuntais airgeadais lena n-íoctar an Chomaoin nó a dtéann an Chomaoin chun a shochair, a mhéid atá sé ar fáil don Oibreoir Ardáin Tuairiscithe chomh maith le haon fhaisnéis chéannachta eile ar fáil don Oibreoir Ardáin Tuairiscithe i ndáil leis an sealbhóir cuntais;

    where different from the name of the Reportable Seller, in addition to the Financial Account Identifier, the name of the holder of the financial account to which the Consideration is paid or credited, to the extent available to the Reporting Platform Operator, as well as any other financial identification information available to the Reporting Platform Operator with respect to that account holder;

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

  19. #1909674

    Tuairisceoidh Oibreoir Ardáin Tuairiscithe de réir bhrí phointe (a) d’fhomhír A(4) de Roinn I d’údarás inniúil an Bhallstáit arna chinneadh i gcomhréir le pointe (a) d’fhomhír A(4) de Roinn I an fhaisnéis a leagtar amach i mír B den Roinn sin i leith na Tréimhse Intuairiscithe tráth nach déanaí ná 31 Eanáir na bliana tar éis na bliana féilire inar aithníodh an Díoltóir a bheith ina Dhíoltóir Intuairiscithe.

    A Reporting Platform Operator within the meaning of point (a) of subparagraph A(4) of Section I shall report to the competent authority of the Member State determined in accordance with point (a) of subparagraph A(4) of Section I the information set out in paragraph B of this Section with respect to the Reportable Period no later than 31 January of the year following the calendar year in which the Seller is identified as a Reportable Seller.

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

  20. #1909677

    Tuairisceoidh an tOibreoir Ardáin Tuairiscithe sin an fhianaise a liostaítear i mír B den Roinn seo i leith na Tréimhse Intuairiscithe d’údarás inniúil an Bhallstáit arna roghnú, tráth a chinnfear é sin i gcomhréir le fomhír E de Roinn IV tráth nach déanaí ná 31 Eanáir na bliana tar éis na bliana féilire ina n-aithnítear an Díoltóir mar Dhíoltóir Intuairiscithe.

    Such Reporting Platform Operator shall report the information listed in paragraph B of this Section with respect to the Reportable Period to the competent authority of the Member State of election, as this is determined in accordance with paragraph E of Section IV, no later than 31 January of the year following the calendar year in which the Seller is identified as a Reportable Seller.

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

  21. #1909679

    Tuairisceoidh Oibreoir Ardáin Tuairiscithe de réir bhrí phointe (b) d’fhomhír A(4) de Roinn I, tuairisceoidh sé an fhianaise a leagtar amach i mír B den Roinn sin i leith na Tréimhse Intuairiscithe d’údarás inniúil Bhallstát an chlárúcháin, tráth a chinnfear é sin i gcomhréir le fomhír F(1) de Roinn IV, tráth nach déanaí ná 31 Eanáir na bliana tar éis na bliana féilire ina n-aithnítear an Díoltóir mar Dhíoltóir Intuairiscithe.

    A Reporting Platform Operator within the meaning of point (b) of subparagraph A(4) of Section I shall report the information set out in paragraph B of this Section with respect to the Reportable Period to the competent authority of the Member State of registration, as this is determined in accordance with subparagraph F(1) of Section IV, no later than 31 January of the year following the calendar year in which the Seller is identified as a Reportable Seller.

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

  22. #1909690

    Aitheantóir an Chuntais Airgeadais, a mhéid agus atá sé ar fáil don Oibreoir Ardáin Tuairiscithe agus nach bhfuil sé foilsithe, de réir bhrí mhír D de Roinn II, ag údarás inniúil an Bhallstáit ina bhfuil an Díoltóir Intuairiscithe ina chónaí nach bhfuil sé beartaithe aige Aitheantóir an Chuntais Airgeadais a úsáid chun na críche sin;

    the Financial Account Identifier, insofar as it is available to the Reporting Platform Operator and the competent authority of the Member State where the Reportable Seller is resident in the meaning of paragraph D of Section II has not published that it does not intend to use the Financial Account Identifier for this purpose;

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

  23. #1909694

    i gcás nach ionann é agus ainm an Díoltóra Intuairiscithe, chomh maith le hAitheantóir an Chuntais Airgeadais, ainm shealbhóir an chuntais airgeadais lena n-íoctar an Chomaoin nó a dtéann an Chomaoin chun a shochair, a mhéid atá sé ar fáil don Oibreoir Ardáin Tuairiscithe chomh maith le haon fhaisnéis chéannachta eile atá ar fáil don Oibreoir Ardáin Tuairiscithe i ndáil leis an sealbhóir cuntais;

    where different from the name of the Reportable Seller, in addition to the Financial Account Identifier, the name of the holder of the financial account to which the Consideration is paid or credited, to the extent available to the Reporting Platform Operator, as well as any other financial identification information available to the Reporting Platform Operator with respect to the account holder;

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

  24. #2940367

    I gcás ina raibh an tOibreoir Ardán Tuairiscithe ag brath ar Sheirbhís Sainaitheantais chun céannacht agus cónaithe chun críoch cánach uile Díoltóra Intuairiscithe a fhionnadh, déanfar ainm, aitheantóir(í) na Seirbhíse Aitheantais, agus an Ballstát/na Ballstáit eisiúna a thuairisciú.’.

    In case the Reporting Platform Operator relied on an Identification Service to ascertain the identity and all tax residencies of a Reportable Seller, the name, Identification Service identifier(s) and the Member State(s) of issuance shall be reported.’;

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