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  1. #2940319

    Áirítear leis an téarma ‘Cuntas Taisclainne’ aon chuntas tráchtála, reatha, coigiltis, ama, nó taisce coigiltis, nó cuntas atá fianaithe le deimhniú taisce, deimhniú taisce coigiltis, deimhniú infheistíochta, deimhniú féichiúnais, nó ionstraim chomhchosúil eile a choimeádann Institiúid Taisclainne.

    The term “Depository Account” includes any commercial, checking, savings, time, or thrift account, or an account that is evidenced by a certificate of deposit, thrift certificate, investment certificate, certificate of indebtedness, or other similar instrument maintained by a Depository Institution.

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

  2. #2331239

    ní féidir a chruthú gurb ann dó ach amháin le hionstraim airgeadais mar a shainmhínítear í in Airteagal 4(1)(15) de Threoir 2014/65/AE ó Pharlaimint na hEorpa agus ón gComhairle, seachas más táirge coigiltis é a léirítear le deimhniú taisce atá déanta amach do dhuine ainmnithe agus arbh ann dó i mBallstát an 2 Iúil 2014;

    its existence can only be proven by a financial instrument as defined in Article 4(1)(15) of Directive 2014/65/EU of the European Parliament and of the Council, unless it is a savings product which is evidenced by a certificate of deposit made out to a named person and which exists in a Member State on 2 July 2014;

    Council Regulation (EU) 2022/398 of 9 March 2022 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine