#236040
a bheith ar leith ó C.B.L. agus eisíoc, O.51, r.6
to be exclusive of V.A.T. and outlay, O.51, r.6
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#1826804
ciallaíonn “láimhdeachas bliantúil Ballstáit” luach bliantúil iomlán na soláthairtí earraí agus seirbhísí, ar leith ó CBL, arna ndéanamh ag duine inchánach laistigh den Bhallstát sin le linn bliain féilire;
“Member State annual turnover” means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within that Member State during a calendar year;
#1826805
ciallaíonn 'láimhdeachas bliantúil an Aontais' luach bliantúil iomlán na soláthairtí earraí agus seirbhísí, ar leith ó CBL, arna ndéanamh ag duine inchánach laistigh de chríoch an Chomhphobail le linn bliain féilire.”;
“Union annual turnover” means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within the territory of the Community during a calendar year.’;
#1826876
Is iad na méideanna a leanas, ar leith ó CBL, a bheidh sa láimhdeachas bliantúil a bheidh mar thagairt chun an díolúine dá bhforáiltear in Airteagal 284 chur i bhfeidhm:
The annual turnover serving as a reference for applying the exemption provided for in Article 284 shall consist of the following amounts, exclusive of VAT:
#2268751
Is iad na méideanna a leanas, ar leith ó CBL, a bheidh sa láimhdeachas bliantúil a bheidh mar thagairt chun an díolúine dá bhforáiltear in Airteagal 284 chur i bhfeidhm:
The annual turnover serving as a reference for applying the exemption provided for in Article 284 shall consist of the following amounts, exclusive of VAT:
#1826797
nach mó ná EUR 35000, nó a choibhéis in airgeadra náisiúnta, thar mhéid an láimhdeachais bhliantúil a úsáidtear mar thagairt do dhaoine inchánach a chumhdaítear leis an díolúine d'fhiontair bheaga dá bhforáiltear in Airteagal 284, luach bliantúil iomlán, ar leith ó CBL, a soláthairtí earraí agus seirbhísí;”;
the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed by more than EUR 35000, or the equivalent in national currency, the amount of the annual turnover which is used as a reference for taxable persons covered by the exemption for small enterprises provided for in Article 284;’;