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  1. #450741

    (9) I gcás ina ndéanann gníomhaire taistil soláthar seirbhísí imeallscéime ar a n-áirítear seirbhísí áirithe a ndéileáiltear leo mar sheirbhísí idirghabhálaí de réir fho-alt (8), ansin déanfaidh an gníomhaire taistil imeall iomlán an ghníomhaire taistil sin i leith an tsoláthair sin a chionroinnt chun go léireofar i gceart an cóimheas atá idir an costas atá ar an ngníomhaire taistil sin mar gheall ar na seirbhísí arna gceannach isteach a úsáidtear sna seirbhísí imeallscéime a ndéileáiltear leo mar sheirbhísí idirghabhálaí sa soláthar sin agus an costas iomlán atá ar an ngníomhaire taistil sin mar gheall ar na seirbhísí go léir arna gceannach isteach a úsáidtear chun an soláthar seirbhísí imeallscéime sin a dhéanamh.

    (9) Where a travel agent makes a supply of margin scheme services that includes some services that are treated as intermediary services in accordance with subsection (8), then the total travel agent’s margin in respect of that supply shall be apportioned by the travel agent so as to correctly reflect the ratio which the cost to that travel agent of the bought-in services used in the margin scheme services that are treated as intermediary services in that supply bears to the total cost to that travel agent of all bought-in services used in making that supply of margin scheme services.

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  2. #450722

    ciallaíonn “seirbhísí imeallscéime” seirbhísí arna gceannach isteach a sholáthraíonn gníomhaire taistil do thaistealaí;

    “margin scheme services” means bought-in services supplied by a travel agent to a traveller;

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  3. #450728

    gurb é B an méid is iníoctha ag an ngníomhaire taistil le soláthraí i leith seirbhísí arna gceannach isteach a áirítear sa soláthar seirbhísí imeallscéime sin don taistealaí, ach tabharfar neamhaird le linn an t-imeall a ríomh ar aon seirbhísí arna gceannach isteach ar cheannaigh an gníomhaire taistil iad roimh an 1 Eanáir, 2010 agus ar ina leith a éilíonn an gníomhaire taistil sin inasbhainteacht de réir Chaibidil 1 de Chuid 8, agus más mó an B sin ná an A sin, measfar gur nialas é imeall an ghníomhaire taistil i leith an tsoláthair sin;

    B is the amount payable by the travel agent to a supplier in respect of bought-in services included in that supply of margin scheme services to the traveller, but any bought-in services purchased by the travel agent prior to 1 January 2010 in respect of which that travel agent claims deductibility in accordance with Chapter 1 of Part 8 shall be disregarded in calculating the margin, and if that B is greater than that A, then the travel agent’s margin in respect of that supply shall be deemed to be nil;

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  4. #493855

    tá le ‘gníomhaire taistil’ agus ‘seirbhísí imeallscéime’ na bríonna a shanntar dóibh le halt 10C(1);

    ‘travel agent’ and ‘margin scheme services’ have the meanings assigned to them by section 10C(1);

    FINANCE ACT 2010

  5. #1186787

    Gníomhaire Taistil. 5.

    Travel Agent.

    Number 33 of 1963: COMPANIES ACT, 1963

  6. #1186812

    Gníombaire Taistil. 5.

    Travel Agent.

    Number 33 of 1963: COMPANIES ACT, 1963

  7. #1385947

    (c) go mbeidh glacadóir ceaptha ar shócmhainní an tionscnóra turas nó an ghníomhaire taistil,

    ( c ) a receiver is appointed over the assets of the tour operator or travel agent,

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  8. #1385951

    (e) go mbeidh gníomh féimheachta déanta ag an tionscnóir turas nó ag an ngníomhaire taistil,

    ( e ) the tour operator or travel agent has committed an act of bankruptcy,

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  9. #1385975

    Srian le gnó a sheoladh mar ghníomhaire taistil.

    Restriction on carrying on business as travel agent.

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  10. #1386087

    (c) chun go n-aisíocfar, a mhéid is féidir, le custaiméir de chuid tionscnóra turas nó ghníomhaire taistil, aon íocaíochtaí a rinne sé leis an tionscnóir turas nó leis an ngníomhaire taistil i leith conradh taistil thar lear nach bhféadfaí a chomhlánú mar gheall ar neamhábaltacht nó mainneachtain an tionscnóra turas nó an ghníomhaire taistil a oibleagáidí airgeadais nó conarthacha i ndáil leis an gconradh taistil thar lear sin a chomhlíonadh;

    ( c ) to refund, as far as possible, to a customer of a tour operator or travel agent any payments made by him to the tour operator or travel agent in respect of an overseas travel contract which could not be completed by reason of the inability or failure of the tour operator or travel agent to meet his financial or contractual obligations in relation to such overseas travel contract;

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  11. #1386155

    (c) chun go n-aisíocfar, a mhéid is féidir, le custaiméir de chuid tionscnóra turas nó ghníomhaire taistil, aon íocaíochtaí a rinne sé leis an tionscnóir turas nó leis an ngníomhaire taistil i leith conradh taistil thar lear nach bhféadfaí a chomhlánú mar gheall ar neamhábaltacht nó mainneachtain an tionscnóra turas nó an ghníomhaire taistil a oibleagáidí airgeadais nó conarthacha i ndáil leis an gconradh taistil thar lear sin a chomhlíonadh;

    ( c ) to refund, as far as possible, to a customer of a tour operator or travel agent any payments made by him to the tour operator or travel agent in respect of an overseas travel contract which could not be completed by reason of the inability or failure of the tour operator or travel agent to meet his financial or contractual obligations in relation to such overseas travel contract;

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  12. #1386248

    —Ní áireofar íocaíochtaí a dhéanfaidh tionscnóir turas leis an gCiste de bhun alt 15 den Acht seo ná aon airgead is iníoctha de bhun an Bhanna faoina rachaidh an tionscnóir turas sin nó gníomhaire taistil de bhun alt 13 den Acht seo mar chuid de shócmhainní an tionscnóra turas sin nó an ghníomhaire taistil agus ní dhéanfar aon chuid den airgead sin a úsáid chun aon dliteanas de chuid an tionscnóra turas nó an ghníomhaire taistil a urscaoileadh ar dhóigh ar bith ach amháin de réir an Achta seo.

    —Neither payments made to the Fund pursuant to section 15 of this Act by a tour operator nor any moneys payable on foot of the Bond entered into by such tour operator or by a travel agent pursuant to section 13 of this Act shall be reckoned to be part of the assets of such tour operator or travel agent and none of such moneys shall be used to discharge any liability of the tour operator or travel agent otherwise than in accordance with this Act.

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  13. #1398979

    Gníomhaire Taistil

    Travel Agent

    Number 13 of 1983: COMPANIES (AMENDMENT) ACT, 1983

  14. #1965392

    Gníomhaireacht taistil/gníomhaire taistil;

    Travel agency/travel agent;

    Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

  15. #450345

    (b) I gcás go soláthraíonn gníomhaire taistil seirbhísí imeallscéime lena n-áirítear cóiríocht cháilitheach i dtaca le freastal ag taistealaí ar chomhdháil cháilitheach, déanfaidh an gníomhaire taistil doiciméad a eisiúint chuig an taistealaí ina mbeidh sonraí faoin méid cánach is inmhuirearaithe ag an soláthraí cóiríochta i leith sholáthar na cóiríochta cáilithí don taistealaí sin.

    (b) Where a travel agent supplies margin scheme services that include qualifying accommodation in connection with the attendance by a traveller at a qualifying conference, the travel agent shall issue a document to the traveller containing particulars of the amount of tax chargeable by the accommodation provider in respect of the supply of the qualifying accommodation to that traveller.

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  16. #450723

    ciallaíonn “gníomhaire taistil” duine inchánach a ghníomhaíonn mar phríomhaí i dtaca le seirbhísí imeallscéime a sholáthar do thaistealaí agus, chun críocha an ailt seo, folaíonn gníomhaire taistil tionscnóir turas;

    “travel agent” means a taxable person who acts as a principal in the supply to a traveller of margin scheme services, and for the purposes of this section travel agent includes tour operator;

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  17. #450733

    (b) má sholáthraítear na seirbhísí sin ó bhunachas socraithe de chuid an ghníomhaire taistil sin atá suite in áit seachas an áit inar bhunaigh an gníomhaire taistil a ghnó nó a gnó, an áit ina bhfuil an bunachas socraithe sin suite.

    (b) if those services are provided from a fixed establishment of that travel agent located in a place other than the place where the travel agent has established his or her business, the place where that fixed establishment is located.

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  18. #450736

    (6) D’ainneoin ailt 57, 58, 102 agus 104(1), (4) agus (5) agus Chaibidil 1 de Chuid 8, ní bheidh gníomhaire taistil i dteideal asbhaint nó aisíoc cánach a iompraíodh nó a íocadh i leith seirbhísí arna gceannach isteach a sholáthair an gníomhaire taistil mar sheirbhísí imeallscéime.

    (6) Notwithstanding sections 57, 58, 102 and 104(1), (4) and (5) and Chapter 1 of Part 8, a travel agent shall not be entitled to a deduction or a refund of tax borne or paid in respect of bought-in services supplied by the travel agent as margin scheme services.

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  19. #493857

    (b) I gcás go soláthróidh gníomhaire taistil seirbhísí imeallscéime lena n-áirítear cóiríocht cháilitheach i dtaca le freastal ag taistealaí ar chomhdháil cháilitheach, déanfaidh an gníomhaire taistil doiciméad a eisiúint don taistealaí ina mbeidh sonraí faoin méid cánach is inmhuirearaithe ag an soláthróir cóiríochta i leith sholáthar na cóiríochta cáilithí don taistealaí sin.”.

    (b) Where a travel agent supplies margin scheme services that include qualifying accommodation in connection with attendance by a traveller at a qualifying conference the travel agent shall issue a document to the traveller containing particulars of the amount of tax chargeable by the accommodation provider in respect of the supply of the qualifying accommodation to that traveller.”.

    FINANCE ACT 2010

  20. #1385937

    (2) Chun críche an Achta seo, measfar gur custaiméir de chuid tionscnóra turas nó ghníomhaire taistil duine má bhíonn aon íocaíocht déanta aige, go díreach nó go neamhdhíreach, leis an tionscnóir turas nó leis an ngníomhaire taistil faoi chonradh taistil thar lear nó d'fhonn conradh taistil thar lear a dhéanamh.

    (2) For the purpose of this Act, a person shall be deemed to be a customer of a tour operator or travel agent if he has made any payment, either directly or indirectly, to the tour operator or travel agent, under or with the intention of entering into an overseas travel contract.

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  21. #1385939

    (3) Chun críocha an Achta seo, caillteanas nó dliteanas a thabhóidh custaiméir de chuid tionscnóra turas nó ghníomhaire taistil, is caillteanas nó dliteanas é a thabhófar i ndáil le conradh taistil thar lear má thig sé as neamhábaltacht nó ó mhainneachtain an tionscnóra turas nó an ghníomhaire taistil a oibleagáidí airgeadais nó conarthacha a chomhlíonadh i ndáil leis an gconradh taistil thar lear.

    (3) For the purposes of this Act, a loss or liability incurred by a customer of a tour operator or travel agent is a loss or liability incurred in connection with an overseas travel contract if it results from the inability or failure of the tour operator or travel agent to meet his financial or contractual obligations in relation to the overseas travel contract.

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  22. #1385941

    (4) Chun críocha an Achta seo ciallaíonn “neamhábaltacht nó mainneachtain tionscnóra turas nó ghníomhaire taistil a oibleagáidí airgeadais nó conarthacha a chomhlíonadh” go mbeidh, i ndáil leis an tionscnóir turas nó leis an ngníomhaire taistil sin, teagmhas amháin nó níos mó de na teagmhais seo a leanas tar éis tarlú—

    (4) For the purposes of this Act "the inability or failure of a tour operator or travel agent to meet his financial or contractual obligations" means that, in relation to that tour operator or travel agent, one or more of the following events has occurred—

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  23. #1386075

    —(1) Beidh ar thionscnóir turas nó ar ghníomhaire taistil, sula ndeonófar ceadúnas dó faoin Acht seo, fianaise is inghlactha ag an Aire a chur ar fáil chun a thaispeáint go ndearna an tionscnóir turas nó an gníomhaire taistil, de réir mar a bheidh, socrú, atá sásúil don Aire, do chosaint daoine a dhéanann, le linn ré bhailíochta an cheadúnais, conarthaí leis maidir le taisteal thar lear.

    —(1) A tour operator or travel agent shall, before a licence is granted to him under this Act, furnish evidence acceptable to the Minister that the tour operator or travel agent, as the case may be, has entered into an arrangement satisfactory to the Minister for the protection of persons who, during the period of validity of the licence, enter into contracts with him relating to overseas travel.

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  24. #1386079

    (3) Forálfaidh an Banna, i gcás neamhábaltacht nó mainneachtain an tionscnóra turas nó an ghníomhaire taistil áirithe a oibleagáidí airgeadais nó conarthacha a chomhlíonadh i ndáil le conarthaí taistil thar lear, go mbeidh suim airgid ar fáil ag an Aire, nó ag aon duine a bheidh ainmnithe nó ceadaithe ag an Aire, mar iontaobhaí, lena cur chun tairbhe d'aon chustaiméir de chuid an tionscnóra turas nó an ghníomhaire taistil áirithe a thabhaigh caillteanas nó dliteanas mar gheall ar an neamhábaltacht nó ar an mainneachtain sin oibleagáidí airgeadais nó conarthacha a chomhlíonadh.

    (3) The Bond shall provide that, in the event of the inability or failure of the tour operator or travel agent concerned to meet his financial or contractual obligations in relation to overseas travel contracts, a sum of money will become available to the Minister, or to any person nominated or approved of by the Minister, as trustee, to be applied for the benefit of any customer of the tour operator or travel agent concerned who has incurred loss or liability because of such inability or failure to meet financial or contractual obligations.

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  25. #1386083

    (a) chun saoráidí taistil a sholáthar d'aon chustaiméir de chuid an tionscnóra turas nó an ghníomhaire taistil áirithe atá lasmuigh d'Éirinn agus nach bhfuil in ann an turas ar ais dá bhforáiltear sa chonradh taistil thar lear a dhéanamh mar gheall ar neamhábaltacht nó mainneachtain an tionscnóra turas nó an ghníomhaire taistil áirithe a oibleagáidí airgeadais nó conarthacha i ndáil leis an gconradh taistil thar lear sin a chomhlíonadh;

    ( a ) to provide travel facilities for any customer of the tour operator or travel agent concerned who is outside Ireland and who is unable to make the return journey provided for in the overseas travel contract by reason of the inability or failure of the tour operator or travel agent concerned to fulfil his financial or contractual obligations in relation to such overseas travel contract;

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  26. #1386085

    (b) chun aisíoc a dhéanamh le custaiméir de chuid tionscnóra turas nó ghníomhaire taistil ar scór aon chaiteachas réasúnach a thabhaigh an custaiméir sin de riachtanas mar gheall ar neamhábaltacht nó mainneachtain an tionscnóra turas nó an ghníomhaire taistil a oibleagáidí airgeadais nó conarthacha i ndáil le conradh taistil thar lear a chomhlíonadh;

    ( b ) to reimburse a customer of a tour operator or travel agent for any reasonable expenses necessarily incurred by such customer by reason of the inability or failure of the tour operator or travel agent to meet his financial or contractual obligations in relation to an overseas travel contract;

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  27. #1386089

    (d) chun go n-íocfar aon chaiteachais réasúnacha a thabhaigh an tAire, nó chun go bhforálfar d'aon íocaíochtaí ón Aire, thar ceann custaiméir de chuid tionscnóra turas nó ghníomhaire taistil i leith conradh taistil thar lear nach bhféadfaí a chomhlánú mar gheall ar neamhábaltacht nó mainneachtain an tionscnóra turas nó an ghníomhaire taistil a oibleagáidí airgeadais nó conarthacha i ndáil leis an gconradh taistil thar lear sin a chomhlíonadh.

    ( d ) to delay any reasonable expenses incurred by the Minister, or provide for any payments by the Minister, on behalf of a customer of a tour operator or travel agent in respect of an overseas travel contract which could not be completed by reason of the inability or failure of the tour operator or travel agent to meet his financial or contractual obligations in relation to such overseas travel contract.

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  28. #1386151

    (a) chun saoráidí taistil a sholáthar d'aon chustaiméir de chuid tionscnóra turas nó ghníomhaire taistil atá lasmuigh d'Éirinn agus nach bhfuil in ann an turas ar ais dá bhforáiltear sa chonradh taistil thar lear a dhéanamh mar gheall ar neamhábaltacht nó mainneachtain an tionscnóra turas nó an ghníomhaire taistil áirithe a oibleagáidí airgeadais nó conarthacha i ndáil leis an gconradh taistil thar lear sin a chomhlíonadh;

    ( a ) to provide travel facilities for any customer of a tour operator or travel agent who is outside Ireland and who is unable to make the return journey provided for in an overseas travel contract by reason of the inability or failure of the tour operator or travel agent concerned to fulfil his financial or contractual obligations in relation to such overseas travel contract;

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  29. #1386153

    (b) chun aisíoc a dhéanamh le custaiméir de chuid tionscnóra turas nó ghníomhaire taistil ar scór aon chaiteachas réasú nach a thabhaigh an custaiméir sin de riachtanas mar gheall ar neamhábaltacht nó mainneachtain an tionscnóra turas nó an ghníomhaire taistil a oibleagáidí airgeadais nó conarthacha i ndáil le conradh taistil thar lear a chomhlíonadh;

    ( b ) to reimburse a customer of a tour operator or travel agent for any reasonable expenses necessarily incurred by such customer by reason of the inability or failure of the tour operator or travel agent to meet his financial or contractual obligations in relation to an overseas travel contract;

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  30. #1386157

    (d) chun go n-íocfar aon chaiteachais réasúnacha a thabhaigh an tAire, nó chun go bhforálfar d'aon íocaíochtaí ón Aire, thar ceann custaiméir de chuid tionscnóra turas nó ghníomhaire taistil i leith conradh taistil thar lear nach bhféadfaí a chomhlánú mar gheall ar neamhábaltacht nó mainneachtain an tionscnóra turas nó an ghníomhaire taistil a oibleagáidí airgeadais nó conarthacha i ndáil leis an gconradh taistil thar lear sin a chomhlíonadh.

    ( d ) to delay any reasonable expenses incurred by the Minister, or provide for any payments by the Minister, on behalf of a customer of a tour operator or travel agent in respect of an overseas travel contract which could not be completed by reason of the inability or failure of the tour operator or travel agent to meet his financial or contractual obligations in relation to such overseas travel contract.

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  31. #1386159

    (2) Ní ceadmhach íocaíochtaí a dhéanamh as an gCiste le duine i leith aon chaillteanas nó dliteanas a tabhaíodh i ndáil le conradh taistil thar lear murar shealbhaigh an tionscnóir turas nó an gníomhaire taistil áirithe, san am a ndearna an duine sin an conradh, ceadúnas faoin Acht seo, nó mura rud é gur cúlghaireadh ceadúnas an tionscnóra nó an ghníomhaire taistil sin san am sin agus go bhfuil achomharc á dhéanamh aige chun na cúirte maidir leis an gcúlghairm.

    (2) Payments may not be made from the Fund to a person in respect of any loss or liability incurred in connection with an overseas travel contract unless the tour operator or travel agent concerned held, at the time such person entered into the contract, a licence under this Act, or unless the licence of such operator or travel agent was, at that time, revoked and the revocation is the subject of an appeal to the court.

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  32. #316627

    (d) ciallaíonn "iompróir" duine nádúrtha nó duine dlítheanach, seachas tionscnóir turas, gníomhaire taistil nó díoltóir ticéad, ar duine é a dhéanann iompar trí sheirbhísí rialta nó trí chúrsálacha a thairiscint don phobal i gcoitinne;

    (d) "carrier" means a natural or legal person, other than a tour operator, travel agent or ticket vendor, offering transport by passenger services or cruises to the general public;

    Regulation (EU) No 1177/2010 of the European Parliament and of the Council of 24 November 2010 concerning the rights of passengers when travelling by sea and inland waterway and amending Regulation (EC) No 2006/2004

  33. #316639

    (p) ciallaíonn "gníomhaire taistil" aon mhiondíoltóir a ghníomhaíonn thar ceann paisinéara nó tionscnóra turas chun conarthaí iompair a dhéanamh;

    (p) "travel agent" means any retailer acting on behalf of a passenger or a tour operator for the conclusion of transport contracts;

    Regulation (EU) No 1177/2010 of the European Parliament and of the Council of 24 November 2010 concerning the rights of passengers when travelling by sea and inland waterway and amending Regulation (EC) No 2006/2004

  34. #323085

    (e) ciallaíonn "iompróir" duine nádúrtha nó dlítheanach seachas tionscnóir turas, gníomhaire taistil nó díoltóir ticéad, ar duine é a thairgeann iompar don phobal i gcoitinne trí sheirbhísí rialta nó trí sheirbhísí ócáideacha;

    (e) "carrier" means a natural or legal person, other than a tour operator, travel agent or ticket vendor, offering transport by regular or occasional services to the general public;

    Regulation (EU) No 181/2011 of the European Parliament and of the Council of 16 February 2011 concerning the rights of passengers in bus and coach transport and amending Regulation (EC) No 2006/2004

  35. #323088

    (h) ciallaíonn "gníomhaire taistil" aon idirghabhálaí a ghníomhaíonn thar ceann paisinéara chun conarthaí iompair a dhéanamh;

    (h) "travel agent" means any intermediary acting on behalf of a passenger for the conclusion of transport contracts;

    Regulation (EU) No 181/2011 of the European Parliament and of the Council of 16 February 2011 concerning the rights of passengers in bus and coach transport and amending Regulation (EC) No 2006/2004

  36. #450343

    tá le “gníomhaire taistil” agus “seirbhísí imeallscéime” na bríonna a shanntar dóibh faoi seach le halt 88(1);

    “travel agent” and “margin scheme services” have the meanings respectively assigned to them by section 88(1);

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  37. #450719

    ciallaíonn “seirbhísí arna gceannach isteach” earraí nó seirbhísí a cheannaíonn gníomhaire taistil chun tairbhe dírí do thaistealaí—

    “bought-in services” means goods or services which a travel agent purchases for the direct benefit of a traveller—

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  38. #450730

    (2) Déileálfar mar sholáthar aonair le soláthar seirbhísí imeallscéime ag gníomhaire taistil do thaistealaí i leith turais.

    (2) A supply of margin scheme services by a travel agent to a traveller in respect of a journey shall be treated as a single supply.

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  39. #450732

    (a) mura bhfuil feidhm ag mír (b), an áit inar bhunaigh gníomhaire taistil gnó an ghníomhaire taistil sin,

    (a) unless paragraph (b) applies, the place where a travel agent has established the travel agent’s business,

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  40. #450737

    (7) I gcás ina soláthraíonn gníomhaire taistil seirbhísí imeallscéime mar aon le hearraí nó seirbhísí eile do thaistealaí ar chomaoin iomlán, ansin—

    (7) Where a travel agent supplies margin scheme services together with other goods or services to a traveller for a total consideration, then—

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  41. #450738

    (a) déanfaidh an gníomhaire taistil an chomaoin iomlán sin a chionroinnt chun go ndéanfar an cóimheas atá idir luach na seirbhísí imeallscéime sin agus an chomaoin iomlán sin a léiriú i gceart, agus

    (a) that total consideration shall be apportioned by the travel agent so as to correctly reflect the ratio which the value of those margin scheme services bears to that total consideration, and

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  42. #556351

    ciallaíonn "iompróir" duine nádúrtha nó duine dlítheanach, seachas tionscnóir turas, gníomhaire taistil nó díoltóir ticéad, ar duine é a dhéanann iompar trí sheirbhísí rialta nó trí chúrsálacha a thairiscint don phobal i gcoitinne;

    "carrier" means a natural or legal person, other than a tour operator, travel agent or ticket vendor, offering transport by passenger services or cruises to the general public;

    Regulation (EU) No 1177/2010 of the European Parliament and of the Council of 24 November 2010 concerning the rights of passengers when travelling by sea and inland waterway and amending Regulation (EC) No 2006/2004 Text with EEA relevance

  43. #556363

    ciallaíonn "gníomhaire taistil" aon mhiondíoltóir a ghníomhaíonn thar ceann paisinéara nó tionscnóra turas chun conarthaí iompair a dhéanamh;

    "travel agent" means any retailer acting on behalf of a passenger or a tour operator for the conclusion of transport contracts;

    Regulation (EU) No 1177/2010 of the European Parliament and of the Council of 24 November 2010 concerning the rights of passengers when travelling by sea and inland waterway and amending Regulation (EC) No 2006/2004 Text with EEA relevance

  44. #556421

    Maidir le fógra a thugtar i gcomhréir le mír 1(a) agus le mír 2, féadfar, ina theannta sin, é a chur faoi bhráid an ghníomhaire taistil nó an tionscnóra turas ónar ceannaíodh an ticéad.

    A notification made in accordance with paragraphs 1(a) and 2 may always be submitted to the travel agent or the tour operator from which the ticket was purchased.

    Regulation (EU) No 1177/2010 of the European Parliament and of the Council of 24 November 2010 concerning the rights of passengers when travelling by sea and inland waterway and amending Regulation (EC) No 2006/2004 Text with EEA relevance

  45. #1186761

    Proinsias Ó Briain as . . . i gContae . . . Gníomhaire Taistil

    Francis O'Brien of . in the County of Travel Agent

    Number 33 of 1963: COMPANIES ACT, 1963

  46. #1385943

    (a) go mbeidh achainí deonaithe ag cúirt chun gnó an tionscnóra turas nó an ghníomhaire taistil a fhoirceannadh go héigeantach,

    ( a ) a petition is granted by a court for the compulsory winding up of the business of the tour operator or travel agent,

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  47. #1386009

    (f) an tslí ina gcuirfear in iúl don phobal gur duine is sealbhóir ar cheadúnas a deonaíodh faoin Acht seo tionscnóir turas nó gníomhaire taistil,

    ( f ) the manner in which members of the public shall be made aware that a tour operator or travel agent is the holder of a licence granted under this Act,

    Number 3 of 1982: TRANSPORT (TOUR OPERATORS AND TRAVEL AGENTS) ACT, 1982

  48. #1754663

    I gcás iarratasóirí a raibh sé i gceist acu taisteal ó i bhfad ar shiúl, is iondúil go gceannóidís ticéad ar líne nó trí ghníomhaire taistil.

    Applicants intending to travel from far away would usually purchase a ticket online or through a travel agent.

    Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing a European Travel Information and Authorisation System (ETIAS) and amending Regulations (EU) No 515/2014, (EU) 2016/399, (EU) 2016/794 and (EU) 2016/1624

  49. #1953616

    Tá soláthar seirbhísí gníomhairí taistil agus tionscnóirí turais, agus seirbhísí treoraithe turais ar bhonn trasteorann faoi réir ceadúnais arna eisiúint ag Oifig Ceadúnaithe Trádála na hUngáire.

    The supply of travel agent and tour operator services, and tourist guide services on a cross-border basis is subject to a licence issued by the Hungarian Trade Licensing Office.

    Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

  50. #2234342

    D’íoc siad USD 1000 le gníomhaire taistil i mBagdad as an eitilt, víosa thurasóireachta agus as cóiríocht san óstán.

    They paid USD 1000 to a travel agent in Baghdad for the flight, a tourist visa and a stay in the hotel.

    Council Decision (CFSP) 2022/307 of 24 February 2022 amending Decision 2012/642/CFSP concerning restrictive measures in view of the situation in Belarus