#603436
Ba cheart do Choiste Fiscalis 2020 cúnamh a thabhairt don Choimisiún chun Fiscalis 2020 a chur chun feidhme.
The Commission should be assisted by the Fiscalis 2020 Committee for the implementation of Fiscalis 2020.
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#603405
Ós rud é go bhfuil codanna éagsúla den gheilleagar domhanda ag éirí níos idirnasctha, ba cheart go leanfar le Fiscalis 2020 d'fhoráil a dhéanamh maidir le cuireadh a thabhairt do shaineolaithe gníomhaíochtaí faoi Fiscalis 2020 a fheabhsú.
Considering the increasing level of interconnection of the world economy, Fiscalis 2020 should continue to provide for the possibility of inviting external experts to contribute to activities under Fiscalis 2020.
#603422
Ba cheart comhghníomhaíochtaí oiliúna a chur i gcrích freisin faoi Fiscalis 2020.
Common training activities should also be carried out under Fiscalis 2020.
#603437
Chun an mheastóireacht ar Fiscalis 2020 a éascú, ba cheart go mbunófaí creat iomchuí chun faireachán a dhéanamh ar na torthaí a baineadh amach le Fiscalis 2020 ón tús.
To facilitate the evaluation of Fiscalis 2020, a proper framework for monitoring the results achieved by Fiscalis 2020 should be put in place from the very beginning.
#2061592
Le clár Fiscalis 2020, cuirtear creat Aontais ar fáil do na Ballstáit inar féidir gníomhaíochtaí comhair a fhorbairt.
The Fiscalis 2020 programme offers Member States a Union framework within which to develop cooperation activities.
#603404
D'fhonn tacú le próiseas aontachais agus comhlachais a éascú do thríú tíortha, ba cheart go mbeadh Fiscalis 2020 oscailte do thíortha aontacha agus tíortha is iarrthóirí agus do thíortha is iarrthóirí ionchasacha agus tíortha comhpháirtíochta de Bheartas Comharsanachta na hEorpa má chomhlíontar coinníollacha áirithe agus mura dtacaíonn rannpháirtíocht na dtíortha sin ach leis na gníomhaíochtaí faoi Fiscalis 2020, ar gníomhaíochtaí iad arb é an cuspóir atá leo comhrac a dhéanamh i gcoinne calaoise cánach agus imghabhála cánach, agus aghaidh a thabhairt ar phleanáil ionsaitheach chánach.
To support the process of accession and association by third countries, Fiscalis 2020 should be open to the participation of acceding and candidate countries and to potential candidate countries and partner countries of the European Neighbourhood Policy if certain conditions are fulfilled and their participation supports only activities under Fiscalis 2020 which are aimed at fighting against tax fraud and tax evasion, and addressing aggressive tax planning.
#603400
Tá an clár a bunaíodh faoin Rialachán seo, "Fiscalis 2020", agus a rath ríthábhachtach sa staid eacnamaíoch reatha agus ba cheart dó comhar i gcúrsaí fioscacha a thacú.
The programme established under this Regulation, "Fiscalis 2020", and its success are vital in the present economic situation and should support cooperation in fiscal matters.
#603407
Cuirtear san áireamh i gcuspóirí agus tosaíochtaí Fiscalis 2020 na fadhbanna agus na dúshláin atá sainaitheanta don chánachas sna deich mbliana amach romhainn.
The objectives and priorities of Fiscalis 2020 take into account the problems and challenges identified for taxation in the next decade.
#603414
Ba cheart do Fiscalis 2020 na nithe seo a leanas a chumhdach: rialuithe déthaobhacha nó iltaobhacha agus cineálacha eile comhair riaracháin mar a bhunaítear i ndlí ábhartha an Aontais maidir le comhar riaracháin;
Fiscalis 2020 should cover bilateral or multilateral controls and other forms of administrative cooperation as established in the relevant Union law on administrative cooperation;
#603419
Ina theannta sin, ba cheart go bhféadfaí córais faisnéise nua a bhaineann le cúrsaí cánach agus a bhunaítear faoi dhlí an Aontais a chur le Fiscalis 2020.
In addition, it should be made possible to include in Fiscalis 2020 new tax-related information systems established under Union law.
#603423
Ba cheart do Fiscalis 2020 tacú i gcónaí le tíortha rannpháirteacha scileanna gairmiúla agus eolas a bhaineann le cúrsaí cánachais a threisiú trí ábhar feabhsaithe oiliúna a forbraíodh go comhpháirteach, a bheidh dírithe ar oifigigh chánach agus ar oibreoirí eacnamaíocha.
Fiscalis 2020 should continue to support participating countries in strengthening professional skills and knowledge relating to taxation through enhanced jointly developed training content that targets tax officials and economic operators.
#603424
Chun na críche sin, ba cheart clár tacaíochta ilghnéitheach i leith oiliúna don Aontas a fhorbairt as comhchur chuige reatha oiliúna Fiscalis 2020, ar comhchur chuige é a bhí bunaithe den chuid is mó ar ríomhfhoghlaim lárnach a fhorbairt.
To that end, the current common training approach of the Fiscalis 2020, which was mainly based on central eLearning development, should develop into a multi-facetted training support programme for the Union.
#603425
Ba cheart do Fiscalis 2020 tréimhse seacht mbliana a chumhdach chun go mbeidh a fhad ag teacht le fad an chreata airgeadais ilbhliantúil a leagtar síos i Rialachán (AE, Euratom) Uimh. 1311/2013 ón gComhairle [2].
Fiscalis 2020 should cover a period of seven years to align its duration with that of the multiannual financial framework laid down in Council Regulation (EU, Euratom) No 1311/2013 [2].
#603438
Ba cheart don Choimisiún, in éineacht le tíortha rannpháirteacha, táscairí inathraithe a bhunú agus bunlínte réamh-shainmhínithe a shocrú chun faireachán a dhéanamh ar thorthaí na ngníomhaíochtaí faoi Fiscalis 2020.
The Commission, together with participating countries, should establish adjustable indicators and set pre-defined baselines for monitoring the results of activities under Fiscalis 2020.
#603439
Ba cheart go ndéanfaí meastóireacht mheántéarma ar bhaint amach chuspóirí Fiscalis 2020, ar a éifeachtúlacht agus a bhreisluach ar an leibhéal Eorpach.
A mid-term evaluation looking at the achievement of the objectives of Fiscalis 2020, its efficiency and its added value at the European level should be carried out.
#603440
Sa bhreis air sin, ba cheart go ndéileálfaí le tionchar fadtéarmach agus le héifeachtaí inbhuanaitheachta Fiscalis 2020 i meastóireacht chríochnaitheach.
A final evaluation should, in addition, deal with the long-term impact and the sustainability effects of Fiscalis 2020.
#603452
Bunaítear clár gníomhaíochta ilbhliantúil "Fiscalis 2020" ("an clár") leis seo chun feabhas a chur ar oibriú na gcóras cánachais sa mhargadh inmheánach agus chun tacú le comhar i ndáil leis sin.
A multi-annual action programme "Fiscalis 2020" ("the programme") is hereby established to improve the operation of the taxation systems in the internal market and to support cooperation in relation thereto.
#2061594
Is iomchuí a áirithiú, dá bhrí sin, go leanfar de chlár Fiscalis 2020 trí chlár nua a bhunú sa réimse céanna, clár Fiscalis (“an Clár”).
It is therefore appropriate to ensure the continuation of the Fiscalis 2020 programme by establishing a new programme in the same area, the Fiscalis programme (the ‘Programme’).
#2061601
Léiríodh go bhfuil na gníomhaíochtaí faoi chlár Fiscalis 2020 leordhóthanach agus gur cheart, dá bhrí sin, iad a choinneáil.
The actions under the Fiscalis 2020 programme have proven to be adequate and should therefore be maintained.
#603388
Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Nollaig 2013 lena mbunaítear clár gníomhaíochta chun feabhas a chur ar oibriú na gcóras cánachais san Aontas Eorpach don tréimhse 2014–2020 (Fiscalis 2020) agus lena n-aisghairtear Cinneadh Uimh. 1482/2007/CE
Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC
#603401
Táthar ag súil leis go rannchuideoidh na gníomhaíochtaí faoi Fiscalis 2020, eadhon na córais Eorpacha faisnéise mar a shainítear sa Rialachán seo (Córais Eorpacha Faisnéise), na gníomhaíochtaí comhpháirteacha d'oifigigh údarás cánach agus na comhthionscnaimh oiliúna, le réadú na Straitéise Eoraip 2020 i leith fáis chliste, inbhuanaithe agus chuimsithigh trí fheidhmiú an mhargaidh inmheánaigh a neartú, trí chreat a chur ar fáil chun tacú le gníomhaíochtaí lena bhfeabhsaítear cumas riaracháin na n-údarás cánach agus dul chun cinn teicniúil agus nuálaíocht theicniúil a chur ar aghaidh.
The activities under Fiscalis 2020, namely the European information systems as defined in this Regulation (European Information Systems), the joint actions for officials of tax authorities and the common training initiatives, are expected to contribute to the realisation of the Europe 2020 Strategy for smart, sustainable and inclusive growth by strengthening the functioning of the internal market, providing a framework within which to support activities enhancing the administrative capacity of tax authorities and advancing technical progress and innovation.
#603402
Agus creat á chur ar fáil do ghníomhaíochtaí lena ndéantar iarracht údaráis chánach níos éifeachtúla a bheith ann, lena neartaítear iomaíochas gnóthaí, lena gcuirtear chun cinn fostaíocht agus lena gcuirtear le leasanna airgeadais agus eacnamaíocha na mBallstát an Aontais agus na gcáiníocóirí a chosaint, déanfaidh Fiscalis 2020 feidhmiú na gcóras cánachais sa mhargadh inmheánach a neartú ar bhealach gníomhach, agus ag an am céanna cuirfear leis na bacainní agus na saofa atá sa mhargadh inmheánach cheana a dhíothú de réir a chéile.
In providing a framework for activities which strive for more efficient tax authorities, strengthen the competitiveness of businesses, promote employment and contribute to the protection of the financial and economic interests of the Member States of the Union and of taxpayers, Fiscalis 2020 will actively strengthen the functioning of the taxation systems in the internal market, while contributing to the gradual elimination of existing barriers and distortions within the internal market.
#603403
Ba cheart raon feidhme Fiscalis 2020 a thabhairt i gcomhréir leis na riachtanais reatha atá ann ionas go ndíreodh sé ar na cánacha uile a chomhchuibhítear ar leibhéal an Aontais agus ar chánacha eile a mhéid a bhaineann siad leis an margadh inmheánach agus le comhar riaracháin idir na Ballstáit.
The scope of Fiscalis 2020 should be brought into line with current needs so as to focus on all taxes harmonised at Union level and other taxes in so far as they are relevant for the internal market and for administrative cooperation between the Member States.
#603406
Níor cheart a iarraidh ar shaineolaithe seachtracha, amhail ionadaithe d'údaráis rialtasacha, oibreoirí eacnamaíocha agus a n-eagraíochtaí nó ionadaithe eagraíochtaí idirnáisiúnta a bheith páirteach ach amháin má mheastar go bhfuil a rannchuidiú riachtanach chun cuspóirí Fiscalis 2020 a bhaint amach.
External experts, such as representatives of governmental authorities, economic operators and their organisations or representatives of international organisations should be invited only where their contribution is considered to be essential for achieving the objectives of Fiscalis 2020.
#603408
Ba cheart go mbeadh ról i gcónaí ag Fiscalis 2020 i réimsí tábhachtacha amhail dlí an Aontais a chur chun feidhme go comhleanúnach i réimse an chánachais, chun malartú faisnéise a áirithiú, comhar riarachán a thacú agus inniúlacht riaracháin na n-údarás cánach a fheabhsú.
Fiscalis 2020 should continue to play a role in vital areas such as the coherent implementation of Union law in the field of taxation, securing the exchange of information and supporting administrative cooperation and enhancing the administrative capacity of tax authorities.
#603411
Ar an leibhéal oibríochtúil, ba cheart do Fiscalis 2020 Córais Eorpacha Faisnéise agus gníomhaíochtaí comhair riaracháin a chur chun feidhme, a oibriú agus a thacú, ba cheart dó scileanna agus inniúlachtaí na n-oifigeach cánach a threisiú, tuiscint agus cur chun feidhme dhlí an Aontais maidir le réimse an chánachais a thacú agus feabhsú nósanna imeachta riaracháin agus roinnt agus scaipeadh dea-chleachtas riaracháin a éascú.
At an operational level, Fiscalis 2020 should implement, operate and support the European Information Systems and administrative cooperation activities, reinforce the skills and competences of tax officials, enhance the understanding and implementation of Union law in the field of taxation, and support the improvement of administrative procedures and the sharing and dissemination of good administrative practices.
#603413
Ba cheart uirlisí an chláir a bhí infheidhme roimh Fiscalis 2020 a fhorlíonadh má táthar chun freagairt go cuí do na dúshláin a bheidh os comhair na n-údarás cánach amach as seo go ceann deich mbliana agus má táthar chun fanacht ar aon dul le forbairtí i ndlí an Aontais.
The programme tools which applied before Fiscalis 2020 should be supplemented in order to respond adequately to challenges awaiting tax authorities in the next decade and to remain in line with developments in Union law.
#603418
Tá ról sár-riachtanach ag na Córais Eorpacha Faisnéise ó thaobh údaráis chánach a idirnascadh agus leis sin ó thaobh na córais chánachais laistigh den Aontas a neartú agus ba cheart, dá bhrí sin, leanúint de bheith á maoiniú agus á bhfeabhsú faoi Fiscalis 2020.
The European Information Systems play a vital role in interconnecting tax authorities and thus in reinforcing the taxation systems within the Union and should therefore continue to be financed and improved under Fiscalis 2020.
#603426
Leagan an Rialachán seo síos clúdach airgeadais ó thús deireadh Fiscalis 2020 a bheidh ina mhéid príomhthagartha, de réir bhrí Phointe 17 den Chomhaontú Idirinstitiúideach an 2 Nollaig 2013 idir Parlaimint na hEorpa, an Chomhairle agus an Coimisiún maidir le smacht buiséadach, maidir le comhar i gcúrsaí buiséid agus maidir le bainistíocht fhónta airgeadais [3], do Pharlaimint na hEorpa agus don Chomhairle le linn an nós imeachta bhuiséadaigh bhliantúil.
This Regulation lays down a financial envelope for the entire duration of Fiscalis 2020 which is to constitute the prime reference amount, within the meaning of Point 17 of the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management [3], for the European Parliament and the Council during the annual budgetary procedure.
#603427
I gcomhréir le gealltanas an Choimisiúin, a leagtar amach ina Theachtaireacht maidir le hAthbhreithniú Buiséid 2010, chun cláir mhaoiniúcháin a dhéanamh níos comhleanúnaí agus níos simplí, ba cheart acmhainní a roinnt le hionstraimí eile maoiniúcháin de chuid an Aontais más rud é go saothraíonn na gníomhaíochtaí a bheartaítear faoi Fiscalis 2020 cuspóirí is coiteann d'ionstraimí maoiniúcháin éagsúla, gan mhaoiniú dúbailte a chur san áireamh, áfach.
In line with the Commission's commitment, set out in its Communication on the Budget Review of 2010, to coherence and simplification of funding programmes, resources should be shared with other Union funding instruments if the envisaged activities under Fiscalis 2020 pursue objectives which are common to various funding instruments, excluding however double financing.
#603429
Ba cheart gurb ar thíortha rannpháirteacha a thitfidh costas eilimintí náisiúnta Fiscalis 2020 lena n-áireofaí, inter alia, comhpháirteanna nach comhpháirteanna de chuid an Aontais iad sna Córais Eorpacha Faisnéise, agus aon oiliúint eile nach cuid de chomhthionscnaimh oiliúna í.
Participating countries should bear the cost of national elements of Fiscalis 2020 which would include, inter alia, the non-Union components of the European Information Systems, and any training which is not part of the common training initiatives.
#603430
Agus a thábhachtaí atá rannpháirtíocht iomlán na dtíortha rannpháirteacha sna gníomhaíochtaí comhpháirteacha á cur san áireamh, d'fhéadfadh ráta cómhaoinithe de 100 % de na costais incháilithe i ndáil le costais taistil agus chóiríochta a bheith ann i gcás inar gá sin chun cuspóirí Fiscalis 2020 a bhaint amach ina n-iomláine, ar costais iad atá nasctha le heagrú imeachtaí agus liúntas laethúil.
Considering the importance of full participation of participating countries in joint actions, a co-financing rate of 100 % of the eligible costs in respect of travel and accomodation costs, costs linked to organisation of events and daily allowances is possible where it is necessary to achieve fully the objectives of Fiscalis 2020.
#670187
Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Nollaig 2013 lena mbunaítear clár gníomhaíochta chun feabhas a chur ar oibriú na gcóras cánachais san Aontas Eorpach don tréimhse 2014–2020 (Fiscalis 2020) agus lena n-aisghairtear Cinneadh Uimh. 1482/2007/CE (IO L 347, 20.12.2013, lch 25).
Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25).
#1825261
Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Nollaig 2013 lena mbunaítear clár gníomhaíochta chun feabhas a chur ar oibriú na gcóras cánachais san Aontas Eorpach don tréimhse 2014–2020 (Fiscalis 2020) agus lena n-aisghairtear Cinneadh Uimh. 1482/2007/CE (IO L 347, 20.12.2013, lch. 25).
Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25).
#1909307
Le rialuithe iltaobhacha a rinneadh le tacaíocht ón gclár Fiscalis 2020 arna bhunú le Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle, léiríodh an tairbhe a bhaineann le rialuithe comhordaithe ar cháiníocóir amháin nó níos mó atá ina leas coiteann nó comhlántach ag údaráis inniúla dhá Bhallstát nó níos mó.
Multilateral controls carried out with the support of the Fiscalis 2020 programme established by Regulation (EU) No 1286/2013 of the European Parliament and of the Council have demonstrated the benefit of coordinated controls of one or more taxpayers that are of common or complementary interest to the competent authorities of two or more Member States.
#1909559
Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Nollaig 2013 lena mbunaítear clár gníomhaíochta chun feabhas a chur ar oibriú na gcóras cánachais san Aontas Eorpach don tréimhse 2014–2020 (Fiscalis 2020) agus lena n-aisghairtear Cinneadh Uimh. 1482/2007/CE (IO L 347, 20.12.2013, lch. 25).
Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25).
#2061589
Le clár Fiscalis 2020, a bunaíodh le Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle agus a chuireann an Coimisiún chun feidhme i gcomhar leis na Ballstáit agus leis na tíortha comhlachaithe, chomh maith lena chláir réamhtheachtacha, rannchuidíodh go mór le comhar a éascú agus a fheabhsú idir údaráis chánach laistigh den Aontas.
The Fiscalis 2020 programme, which was established by Regulation (EU) No 1286/2013 of the European Parliament and of the Council and is implemented by the Commission in cooperation with the Member States and associated countries, as well as its predecessor programmes, have significantly contributed to facilitating and enhancing cooperation between tax authorities within the Union.
#2061845
Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Nollaig 2013 lena mbunaítear clár gníomhaíochta chun feabhas a chur ar oibriú na gcóras cánachais san Aontas Eorpach don tréimhse 2014-2020 (Fiscalis 2020) agus lena n-aisghairtear Cinneadh Uimh. 1482/2007/CE (IO L 347, 20.12.2013, lch. 25).
Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25).
#2215140
Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Nollaig 2013 lena mbunaítear clár gníomhaíochta chun feabhas a chur ar oibriú na gcóras cánachais san Aontas Eorpach don tréimhse 2014-2020 (Fiscalis 2020) agus lena n-aisghairtear Cinneadh Uimh. 1482/2007/CE (IO L 347, 20.12.2013, lch. 25), agus go háirithe Airteagal 5 de.
Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25), and in particular Article 5 thereof.
#2667151
Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Nollaig 2013 lena mbunaítear clár gníomhaíochta chun feabhas a chur ar oibriú na gcóras cánachais san Aontas Eorpach don tréimhse 2014-2020 (Fiscalis 2020) agus lena n-aisghairtear Cinneadh Uimh. 1482/2007/CE (IO L 347, 20.12.2013, lch. 25), agus go háirithe Airteagal 5 de.
Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25), and in particular Article 5 thereof.
#3155621
Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Nollaig 2013 lena mbunaítear clár gníomhaíochta chun feabhas a chur ar oibriú na gcóras cánachais san Aontas Eorpach don tréimhse 2014-2020 (Fiscalis 2020) agus lena n-aisghairtear Cinneadh Uimh. 1482/2007/CE (IO L 347, 20.12.2013, lch. 25), agus go háirithe Airteagal 5 de.
Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25), and in particular Article 5 thereof.