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7 results in 3 documents

  1. #469700

    (3) Maidir le cion nach measfaí maidir lena dhéanamh, dá ndéanfaí é a bhreithniú leis féin, go mbeadh mórdhochar do mheasúnú cuí nó do bhailiú cuí cánach chun críocha an ailt seo mar thoradh air, féadfar ar a shon sin é a mheas amhlaidh má tá forais réasúnacha amhrais ann gur cuid d’iompar áirithe é déanamh an chiona ar dóigh, nó ar dhóigh murach é a bhrath, go mbeadh mórdhochar do mheasúnú cuí nó do bhailiú cuí cánach mar thoradh air.

    (3) An offence the commission of which, if considered alone, would not be regarded as resulting in serious prejudice to the proper assessment or collection of tax for the purposes of this section may nevertheless be so regarded if there are reasonable grounds for suspecting that the commission of the offence forms part of a course of conduct which is, or but for its detection would be, likely to result in serious prejudice to the proper assessment or collection of tax.

    FINANCE ACT, 1999

  2. #494791

    (b) gur dócha go raibh nó go mbeidh aon mhainneachtain den sórt sin ina cúis le mórdhochar do mheasúnacht chuí nó do bhailiú cuí cánach, agus

    (b) that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax, and

    FINANCE ACT 2010

  3. #469582

    (b) gur dócha go raibh nó go mbeidh mainneachtain den sórt sin ina cúis le mórdhochar do mheasúnú cuí nó do bhailiú cuí cánach (ag féachaint do mhéid aon dliteanais i ndáil leis an gcáiníocóir, nó i gcás gur grúpa nó aicme daoine an cáiníocóir, do mhéid aon dliteanais i ndáil leis na daoine sin go léir nó le haon duine díobh, a eascraíonn nó a d’fhéadfadh eascairt as mainneachtain den sórt sin), agus

    (b) that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax (having regard to the amount of a liability in relation to the taxpayer, or where the taxpayer is a group or class of persons, the amount of a liability in relation to all or any one of those persons, that arises or might arise from such failure), and

    FINANCE ACT, 1999

  4. #469627

    (ii) gur dócha go raibh nó go mbeidh aon mhainneachtain den sórt sin ina cúis le mórdhochar do mheasúnú cuí nó do bhailiú cuí cánach (ag féachaint do mhéid aon dliteanais cánach a eascraíonn nó a d’fhéadfadh eascairt as mainneachtain den sórt sin), agus

    (ii) that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax (having regard to the amount of any tax liability that arises or might arise from such failure), and

    FINANCE ACT, 1999

  5. #469676

    (b) gur dócha go raibh nó go mbeidh aon mhainneachtain den sórt sin ina cúis le mórdhochar do mheasúnú cuí nó do bhailiú cuí cánach (ag féachaint do mhéid aon dliteanais i ndáil leis an gcáiníocóir, nó i gcás gur grúpa nó aicme daoine an cáiníocóir, do mhéid aon dliteanais i ndáil leis na daoine sin go léir nó le haon duine díobh, a eascraíonn nó a d’fhéadfadh eascairt as mainneachtain den sórt sin), agus

    (b) that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax (having regard to the amount of aliability in relation to the taxpayer, or where the taxpayer is a group or class of persons, the amount of a liability in relation to all or any one of them, that arises or might arise from such failure), and

    FINANCE ACT, 1999

  6. #469697

    (a) go bhfuil cion a mbeadh mórdhochar do mheasúnú cuí nó do bhailiú cuí cánach mar thoradh air á dhéanamh, déanta nó ar tí a dhéanta (ag féachaint do mhéid aon dliteanais i ndáil le haon duine a bhféadfaí imghabháil a dhéanamh air murach an cion a bhrath), agus

    (a) that an offence which would result in serious prejudice to the proper assessment or collection of tax is being, has been or is about to be committed (having regard to the amount of a liability in relation to any person which might be evaded but for the detection of the offence), and

    FINANCE ACT, 1999

  7. #1833740

    De mhaolú ar mhír 2(c)(ii) agus (iii), fiú i gcás nach sáraítear an tairseach 33%, féadfaidh an t-údarás iomaíochta dá dtagraítear sa dara fomhír a chinneadh i gcás aonair nach bhféadfaidh an eagraíocht táirgeoirí an chaibidlíocht a dhéanamh má mheasann an t-údarás gur gá sin chun nach n-eiseofar iomaíocht nó chun dochar tromchúiseach do phróiseálaithe bainne amh ar gnóthais bheaga agus mheánmhéide iad ina chríoch a sheachaint.

    By way of derogation from paragraph 2(c)(ii) and (iii), even where the threshold of 33% is not exceeded, the competition authority referred to in the second subparagraph may decide in an individual case that the negotiation by the producer organisation may not take place if it considers that this is necessary in order to prevent competition being excluded or in order to avoid serious prejudice to SME processors of raw milk in its territory.

    Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation)