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122 results in 30 documents

  1. #468102

    ciallaíonn ‘deontóir’, i ndáil le scéim, an chuideachta a bhunaigh an scéim;

    grantor’, in relation to a scheme, means the company which has established the scheme;

    FINANCE ACT, 1999

  2. #468120

    5. Más éagóir leis an deontóir—

    5. If the grantor is aggrieved by—

    FINANCE ACT, 1999

  3. #468152

    (a) an deontóra,

    (a) the grantor,

    FINANCE ACT, 1999

  4. #468153

    (b) cuideachta a bhfuil rialú aici ar an deontóir, nó

    (b) a company which has control of the grantor, or

    FINANCE ACT, 1999

  5. #468155

    (i) is comhalta de chomheagras a bhfuil an deontóir, nó cuideachta a bhfuil rialú aici ar an deontóir, ar úinéireacht aige, agus

    (i) is a member of a consortium which owns either the grantor or a company having control of the grantor, and

    FINANCE ACT, 1999

  6. #468221

    (i) ar cuideachta chomhlachaithe de chuid an deontóra í, nó

    (i) an associated company of the grantor, or

    FINANCE ACT, 1999

  7. #468222

    (ii) ar cuideachta í a bhfuil rialú ag an deontóir uirthi,

    (ii) a company of which the grantor has control,

    FINANCE ACT, 1999

  8. #485910

    (e) ar an gcúis go mb’fhéidir nach raibh deonú an urrúis údaraithe go cuí ag an deontóir nó go mb’fhéidir nach raibh sé chun tairbhe don deontóir, ná

    (e) by reason that the grant of the security may not have been duly authorised by the grantor or may not have been for the benefit of the grantor, or

    NATIONAL ASSET MANAGEMENT AGENCY ACT 2009

  9. #579610

    Ag deireadh an chonartha, is iondúil go bhfaigheann an deontóir úinéireacht dhlíthiúil na sócmhainní seasta.

    At the end of the contract, the grantor usually acquires legal ownership of the fixed assets.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  10. #1434013

    tá le “deontóir” an bhrí a thugtar le mír 2 (1);

    "grantor" has the meaning given by paragraph 2 (1);

    Number 13 of 1986: FINANCE ACT, 1986

  11. #1434045

    4.—Más éagóir leis an deontóir—

    4. If the grantor is aggrieved by—

    Number 13 of 1986: FINANCE ACT, 1986

  12. #1434076

    (a) an deontóra;

    ( a ) the grantor;

    Number 13 of 1986: FINANCE ACT, 1986

  13. #1434079

    (b) cuideachta a bhfuil rialú aici ar an deontóir;

    ( b ) a company which has control of the grantor;

    Number 13 of 1986: FINANCE ACT, 1986

  14. #1434084

    (i) is comhalta de chomheagras a bhfuil an deontóir, nó cuideachta a bhfuil rialú aici ar an deontóir, ar úinéireacht aige;

    (i) is a member of a consortium owning either the grantor or a company having control of the grantor;

    Number 13 of 1986: FINANCE ACT, 1986

  15. #1706703

    Arna shíniú, arna shéalú agus arna sheachadadh ag an [ainm iomlán an deontóra] sin inár láthairne.

    and Signed, sealed and delivered by the said [name of grantor in full] in our presence.

    S.I. No. 15 of 1986: The Rules of the Superior Courts

  16. #1958550

    nár dhéileáil an deontóir le beart arb ionann é agus fóirdheontas mar fhóirdheontas;

    a measure constituting a subsidy was not treated by the grantor as a subsidy;

    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

  17. #2036462

    Mura gcomhaontaítear a mhalairt i gcomhar leis an deontóir, ní bheidh aon cheart focheadúnas a dheonú san áireamh sna cearta rochtana.

    Unless otherwise agreed with the grantor, access rights shall not include the right to sub-license.

    Regulation (EU) 2021/695 of the European Parliament and of the Council of 28 April 2021 establishing Horizon Europe – the Framework Programme for Research and Innovation, laying down its rules for participation and dissemination, and repealing Regulations (EU) No 1290/2013 and (EU) No 1291/2013 (Text with EEA relevance)

  18. #2264107

    Aitheantas dheontóir an dá iasacht Stáit (Stát na hIodáile);

    The identity of the grantor of the two State loans (the Italian State);

    Commission Decision (EU) 2022/795 of 10 September 2021 on State aid in favour of Alitalia SA.48171 (2018/C) (ex 2018/NN, ex 2017/FC) implemented by Italy (notified under document C(2021) 6659) (Only the Italian version is authentic) (Text with EEA relevance)

  19. #2326789

    Féadfaidh an deontóir a bheith ina eintiteas poiblí nó eintiteas de chuid na hearnála príobháidí, lena n-áirítear gcomhlacht rialtais.

    The grantor may be a public or private sector entity, including a governmental body.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  20. #2602566

    Féadfaidh an deontóir a bheith ina eintiteas poiblí nó eintiteas de chuid na hearnála príobháidí, lena n-áirítear gcomhlacht rialtais.

    The grantor may be a public or private sector entity, including a governmental body.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  21. #2991205

    ítimí a sholáthraíonn an deontóir don oibreoir.

    items provided to the operator by the grantor.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  22. #2991217

    Comaoin a thugann an deontóir don oibreoir

    Consideration given by the grantor to the operator

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  23. #2991246

    Ítimí a sholáthraíonn an deontóir don oibreoir

    Items provided to the operator by the grantor

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  24. #2991265

    Agus an coinníoll sin á chur i bhfeidhm, déanfar an deontóir agus aon pháirtí gaolmhar a mheas le chéile.

    In applying this condition, the grantor and any related parties shall be considered together.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  25. #2991797

    Féadfaidh an deontóir a bheith ina eintiteas earnála poiblí nó ina eintiteas earnála príobháidí, lena n-áirítear gcomhlacht rialtais.

    The grantor may be a public or private sector entity, including a governmental body.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  26. #2991812

    Nochtfaidh oibreoir agus deontóir an méid seo a leanas i ngach tréimhse:

    An operator and a grantor shall disclose the following in each period:

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  27. #468218

    (ii) go mbaineann an oifig nó an fhostaíocht sin le gnó nó le cuid de ghnó a aistrítear chuig duine nach cuideachta chomhlachaithe de chuid an deontóra ná cuideachta a bhfuil rialú ag an deontóir uirthi é nó í,

    (ii) that office or employment relates to a business or part of a business which is transferred to a person who is neither an associated company of the grantor nor a company of which the grantor has control,

    FINANCE ACT, 1999

  28. #468228

    24. Ní dhéileálfar le haon duine chun críocha mhír 20 nó 22(1)(e) mar dhuine a scoireann de bheith i seilbh oifige nó fostaíochta ar dá bua atá an duine sin cáilithe chun bheith rannpháirteach sa scéim go dtí go scoireann an duine sin de bheith i seilbh oifige nó fostaíochta sa deontóir nó in aon chuideachta chomhlachaithe nó cuideachta a bhfuil rialú ag an deontóir uirthi.

    24. No person shall be treated for the purposes of paragraph 20 or 22(1)(e) as ceasing to hold an office or employment by virtue of which that person is eligible to participate in the scheme until that person ceases to hold an office or employment in the grantor or in any associated company or company of which the grantor has control.

    FINANCE ACT, 1999

  29. #1118695

    Ar choinníoll, más éard é ceadúnas a dheonóidh duine a bheidh i dteideal aon chearta paitinne ceadúnas chun na cearta sin a fheidhmiú ag eisiamh an deontóra agus gach duine eile go ceann na coda eile go léir den téarma a bheidh na cearta ar marthain, go n-áireofar, chun críocha na Caibidle seo, go bhfuil an deontóir ag díol iomlán na gceart tríd sin.

    Provided that if a licence granted by a person entitled to any patent rights is a licence to exercise those rights to the exclusion of the grantor and all other persons for the whole of the remainder of the term for which the rights subsist, the grantor shall be treated for the purposes of this Chapter as thereby selling the whole of the rights.

    Number 18 of 1959: FINANCE ACT, 1959

  30. #1225678

    Ar choinníoll, más éard é ceadúnas a dheonóidh duine a bheidh i dteideal aon chearta paitinne ceadúnas chun na cearta sin a fheidhmiú ag eisiamh an deontóra agus gach duine eile go ceann na coda eile go léir den téarma a bheidh na cearta ar marthain, go measfar chun críocha na Caibidle seo, an deontóir do dhíol iomlán na gceart tríd sin.

    Provided that if a licence granted by a person entitled to any patent rights is a licence to exercise those rights to the exclusion of the grantor and all other persons for the whole of the remainder of the term for which the rights subsist, the grantor shall be treated for the purposes of this Chapter as thereby selling the whole of the rights.

    Number 6 of 1967: INCOME TAX ACT, 1967

  31. #1293062

    (b) má chuireann an rogha de cheangal ar an deontóir ceannach, bainfear comaoin na rogha as an gcostas fála a thabhaigh an deontóir ag ceannach de bhun a oibleagáidí faoin rogha.

    ( b ) if the option binds the grantor to buy, the consideration for the option shall be deducted from the cost of acquisition incurred by the grantor in buying in pursuance of his obligations under the option.

    Number 20 of 1975: CAPITAL GAINS TAX ACT, 1975

  32. #1293068

    (b) má chuireann an rogha de cheangal ar an deontóir ceannach, déileálfar le costas na rogha mar chostas a bhain le diúscairt na sócmhainne a cheannaigh deontóir na rogha.

    ( b ) if the option binds the grantor to buy, the cost of the option shall be treated as a cost incidental to the disposal of the asset which is bought by the grantor of the option.

    Number 20 of 1975: CAPITAL GAINS TAX ACT, 1975

  33. #1303181

    Ar choinníoll, más éard é ceadúnas a dheonóidh duine a bheidh i dteideal aon chearta paitinne ceadúnas na cearta sin a fheidhmiú ag eisiamh an deontóra agus gach duine eile go ceann a mbeidh fágtha den téarma a mhairfidh na cearta, go meastar, chun críocha na Caibidle seo, an deontóir do dhíol iomlán na gceart tríd sin.

    Provided that if a licence granted by a person entitled to any patent rights is a licence to exercise those rights to the exclusion of the grantor and all other persons for the whole of the remainder of the term for which the rights subsist, the grantor shall be treated for the purposes of this Chapter as thereby selling the whole of the rights.

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  34. #2991222

    16 Aithneoidh an t-oibreoir sócmhainn airgeadais sa mhéid go bhfuil ceart conarthach neamhchoinníollach aige airgead tirim nó sócmhainn airgeadais eile a fháil ón deontóir nó faoi threoir an deontóra le haghaidh na seirbhísí tógála; is beag discréid atá ag an deontóir, má tá aon discréid aige, íocaíocht a sheachaint, de ghnáth toisc go bhfuil an comhaontú infhorfheidhmithe le dlí.

    16 The operator shall recognise a financial asset to the extent that it has an unconditional contractual right to receive cash or another financial asset from or at the direction of the grantor for the construction services; the grantor has little, if any, discretion to avoid payment, usually because the agreement is enforceable by law.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  35. #2991266

    Más eintiteas de chuid na hearnála poiblí é an deontóir, measfar go mbaineann an earnáil phoiblí ina hiomláine, mar aon le haon rialtóir a ghníomhaíonn ar mhaithe le leas an phobail, leis an deontóir chun críocha an Léirmhínithe seo.

    If the grantor is a public sector entity, the public sector as a whole, together with any regulators acting in the public interest, shall be regarded as related to the grantor for the purposes of this Interpretation.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  36. #2991267

    Chun críoch choinníoll (a), ní gá don deontóir rialú iomlán a bheith aige ar an bpraghas: is leor an praghas a bheith á rialú ag an deontóir, ag an gconradh nó ag an rialtóir, mar shampla trí shásra caidhpeála.

    For the purpose of condition (a), the grantor does not need to have complete control of the price: it is sufficient for the price to be regulated by the grantor, contract or regulator, for example by a capping mechanism.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  37. #468112

    (4) Ciallaíonn ‘cuideachta rannpháirteach’, i ndáil le grúpscéim, an deontóir nó aon chuideachta eile a ndeirtear sa scéim go mbaineann sí leis nó léi de thuras na huaire.

    (4) In relation to a group scheme, ‘participating company’ means the grantor or any other company to which for the time being the scheme is expressed to extend.

    FINANCE ACT, 1999

  38. #468143

    (a) is fostaí nó is stiúrthóir lánaimseartha de chuid an deontóra nó, i gcás grúpscéime, de chuid cuideachta rannpháirtí,

    (a) is an employee or a full-time director of the grantor or, in the case of a group scheme, a participating company,

    FINANCE ACT, 1999

  39. #468175

    (i) de bhun cirt nó deise a tugadh dóibh mar stiúrthóir nó mar fhostaí de chuid an deontóra, nó de chuid aon chuideachta eile, agus

    (i) in pursuance of a right conferred on them or an opportunity afforded to them as a director or employee of the grantor or any other company, and

    FINANCE ACT, 1999

  40. #468217

    (i) gur oifig nó fostaíocht í i gcuideachta a scoireann an deontóir de rialú a bheith aige nó aici uirthi, nó

    (i) that office or employment is in a company of which the grantor ceases to have control, or

    FINANCE ACT, 1999

  41. #579154

    Tá sé intuigthe i léasú airgeadais agus i gconarthaí comhpháirtíochtaí príobháideacha poiblí, nuair atá an tsócmhainn ar chlár comhardaithe an rialtais, go bhfuil fiachas an ráthóra nó an léasaí á shainaithint.

    Financial leasing and public-private partnerships (PPP) contracts when the asset is on government balance sheet imply recognising a debt of the lessee or grantor.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  42. #579616

    Baineann conarthaí CPP faoin sainmhíniú sin leis an deontóir a bheith ag íoc táillí "infhaighteachta" nó "éilimh" leis an oibreoir eacnamaíoch, agus gurb ionann iad agus socrú soláthair.

    PPP contracts under this definition involve the grantor paying the operator "availability" or "demand" fees, and as such constitute a procurement arrangement.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  43. #579634

    ráthaíochtaí maoinithe nó deonaithe nó clásail fhoirceanta thairbhiúla a bheith ann, go mór mór ar theagmhais fhoirceanta a gcuireann an t-oibreoir eacnamaíoch tús leo.

    the existence of grantor financing or granting guarantees, or of advantageous termination clauses notably on termination events at the initiative of the operator.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  44. #954343

    (a) measfaidh an Bord an cúiteamh san do réir mar do bheadh cothrom agus réasúnta mar chomaoin alos margaidh idir deontóir toilteanach-agus deonaidhe toilteanach;

    ( a ) the Board shall assess such compensation on the basis of what would be fair and reasonable as the consideration for a bargain between a willing grantor and a willing grantee;

    Number 31 of 1940: MINERALS DEVELOPMENT ACT, 1940

  45. #954349

    (a) measfaidh an Bord an cúiteamh san do réir mar do bheadh cothrom agus réasúnta mar chomaoin alos margaidh idir deontóir toilteanach agus deonaidhe toilteanach;

    ( a ) the Board shall assess such compensation on the basis of what would be fair and reasonable as the consideration for a bargain between a willing grantor and a willing grantee;

    Number 31 of 1940: MINERALS DEVELOPMENT ACT, 1940

  46. #1125114

    (a) measúnóidh an Bord an cúiteamh sin ar fhoras an ní a bheadh cothrom agus réasúnach mar chomaoin i gcás margadh idir deontóir toiliúil agus deontaí toiliúil,

    ( a ) the Board shall assess such compensation on the basis of what would be fair and reasonable as the consideration for a bargain between a willing grantor and a willing grantee,

    Number 7 of 1960: PETROLEUM AND OTHER MINERALS DEVELOPMENT ACT, 1960

  47. #1293054

    (b) deonú rogha i gcás ina gcuireann an deontóir de cheangal air féin sócmhainn a cheannach, ach, mar gheall ar an rogha a thréigean, nach bhfaighidh sé,

    ( b ) the grant of an option in a case where the grantor binds himself to buy an asset, which, because the option is abandoned, he does not acquire,

    Number 20 of 1975: CAPITAL GAINS TAX ACT, 1975

  48. #1293060

    (a) má chuireann an rogha de cheangal ar an deontóir díol, is cuid de chomhaoin an díola comaoin na rogha, agus

    ( a ) if the option binds the grantor to sell, the consideration for the option is part of the consideration for the sale, and

    Number 20 of 1975: CAPITAL GAINS TAX ACT, 1975

  49. #1293066

    (a) má chuireann an rogha de cheangal ar an deontóir díol, is cuid de chostas na sócmhainne a díoladh a fháil costas na rogha a fháil, agus

    ( a ) if the option binds the grantor to sell, the cost of acquiring the option shall be part of the cost of acquiring the asset which is sold, and

    Number 20 of 1975: CAPITAL GAINS TAX ACT, 1975

  50. #1293344

    [EN]

    (iii) as grantor of an option binding him to sell land or an interest in land or to grant a lease of land,

    Number 20 of 1975: CAPITAL GAINS TAX ACT, 1975