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  1. #572294

    Ní hionann léasú oibriúcháin agus léasú airgeadais:

    Operating leasing is different from financial leasing:

    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

  2. #492649

    (a) ioncam ó ghléasra agus innealra a léasú, agus

    (a) income from the leasing of plant and machinery, and

    FINANCE ACT 2010

  3. #496828

    Léasú airgeadais.

    Financial leasing.

    CRIMINAL JUSTICE (MONEY LAUNDERING AND TERRORIST FINANCING) ACT 2010

  4. #498313

    (a) iasachtaí, morgáistí, léasú, cíosléasú agus fruilcheannach agus gach comhshocraíocht den tsamhail chéanna,

    (a) loans, mortgages, leasing, lease rental and hire-purchase, and all similar arrangements,

    FINANCE ACT 2011

  5. #501144

    Léasú

    Leasing

    Regulation (EC) No 1008/2008 of the European Parliament and of the Council of 24 September 2008 on common rules for the operation of air services in the Community (Recast) (Text with EEA relevance)

  6. #501341

    Mionsonraí maidir le maoiniú chun aerárthaí a cheannach/léasú, lena n-áirítear, i gcás léasaithe, téarmaí agus coinníollacha an chonartha.

    Details of the financing of aircraft purchase/leasing including, in the case of leasing, the terms and conditions of contract.

    Regulation (EC) No 1008/2008 of the European Parliament and of the Council of 24 September 2008 on common rules for the operation of air services in the Community (Recast) (Text with EEA relevance)

  7. #505762

    i gcás léasa, déanfar an trealamh a chlárú i mBallstát áirithe.

    in case of leasing, the equipment shall be registered in a Member State.

    Regulation (EU) No 1168/2011 of the European Parliament and of the Council of 25 October 2011 amending Council Regulation (EC) No 2007/2004 establishing a European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union

  8. #571251

    I gcásanna léasaithe airgeadais, glactar leis go dtarlaíonn athrú ar an úinéireacht.

    In cases of financial leasing, a change of ownership is assumed.

    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

  9. #571612

    léasú airgeadais;

    financial leasing;

    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. #572328

    cíosanna sócmhainní seasta, e.g. léasú oibriúcháin innealra, gluaisteán, bogearraí agus bunábhar siamsaíochta;

    rental of fixed assets, e.g. the operational leasing of machines, cars, software and entertainment originals;

    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

  11. #572541

    éadálacha sócmhainní seasta trí léasú airgeadais;

    the acquisition of fixed assets by financial leasing;

    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

  12. #572572

    léasaithe airgeadais, nuair a iontráiltear athrú úinéireachta ón léasóir chuig an léasaí go barúlach;

    financial leasing, when a change of ownership from lessor to lessee is imputed;

    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

  13. #575858

    is féidir le hearraí marthanacha a bheith ar cíos nó a bheith faoi réir léasú oibriúcháin.

    durable goods can be rented or be subject to operating leasing.

    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

  14. #577133

    Aon chorparáid a bhfuil léasú airgeadais ar cheann dá cuid sainghnóthaí, fiú má thugtar cuideachta réadmhaoine nó cuideachta léasaithe aerárthaí ar an gcorparáid sin, ba cheart í a aicmiú mar idirghabhálaí airgeadais a chuireann iasachtaí ar fáil do na haonaid a fhaigheann sócmhainní ar léas uaidh.

    Any corporation that specialises in financial leasing, even if called a property company or aircraft leasing company, shall be classified as a financial intermediary offering loans to the units leasing assets from them.

    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

  15. #577136

    Is cineál léasaithe airgeadais é an fruilcheannach.

    Hire purchase is a type of financial leasing.

    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

  16. #586231

    léasú i gcomhréir le mír 7.

    leasing in accordance with paragraph 7.

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  17. #589101

    oifigí nó áitribh tráchtála eile agus na risíochtaí a bhaineann le hidirbhearta léasaithe maoine.

    offices or other commercial premises and the exposures related to property leasing transactions;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  18. #647666

    Chun críocha an Airteagail seo, ciallaíonn 'maoiniú fiachais' iasachtaí, léasú nó ráthaíochtaí.

    For the purposes of this Article, 'debt finance' means loans, leasing or guarantees.

    Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006

  19. #651326

    réadmhaoin a thógáil, a fháil, lena n-áirítear léasú, nó a fheabhsú;

    the construction, acquisition, including leasing, or improvement of immovable property;

    Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005

  20. #708822

    Uirlisí móra agus trealamh a dheisiú, a léasú agus chur amach ar cíos

    Repair, leasing and rental of major tools and equipment

    Regulation (EU) 2016/792 of the European Parliament and of the Council of 11 May 2016 on harmonised indices of consumer prices and the house price index, and repealing Council Regulation (EC) No 2494/95 (Text with EEA relevance)

  21. #725665

    Trealamh teicniúil a fháil mar éadáil nó a léasú

    Acquisition or leasing of technical equipment

    Regulation (EU) 2016/1624 of the European Parliament and of the Council of 14 September 2016 on the European Border and Coast Guard and amending Regulation (EU) 2016/399 of the European Parliament and of the Council and repealing Regulation (EC) No 863/2007 of the European Parliament and of the Council, Council Regulation (EC) No 2007/2004 and Council Decision 2005/267/EC

  22. #725672

    i gcás léasa, déanfar an trealamh a chlárú i mBallstát.

    in case of leasing, the equipment shall be registered in a Member State.

    Regulation (EU) 2016/1624 of the European Parliament and of the Council of 14 September 2016 on the European Border and Coast Guard and amending Regulation (EU) 2016/399 of the European Parliament and of the Council and repealing Regulation (EC) No 863/2007 of the European Parliament and of the Council, Council Regulation (EC) No 2007/2004 and Council Decision 2005/267/EC

  23. #734171

    Cuirfear san áireamh leis an measúnú sin láithreacht chuideachtaí léasaithe rothra, nó gníomhaithe eile margaidh a dhéanann rothra a léasú, sa mhargadh ábhartha.

    This assessment shall take into account the presence of rolling-stock leasing companies, or of other market actors providing for the leasing of rolling stock, in the relevant market.

    Regulation (EU) 2016/2338 of the European Parliament and of the Council of 14 December 2016 amending Regulation (EC) No 1370/2007 concerning the opening of the market for domestic passenger transport services by rail (Text with EEA relevance )

  24. #845022

    Ar Aghaidh (CUID III. Mianaigh agus Minearail Stait do Leasu.)

    Next (PART III LEASING OP STATE MINES AND MINERALS)

    Number 54 of 1931: MINES AND MINERALS ACT, 1931

  25. #845090

    CUID III. Mianaigh agus Minearail Stait do Leasu.

    PART III LEASING OP STATE MINES AND MINERALS

    Number 54 of 1931: MINES AND MINERALS ACT, 1931

  26. #845155

    Lch. Roimhe Seo (CUID III. Mianaigh agus Minearail Stait do Leasu.)

    Previous (PART III LEASING OP STATE MINES AND MINERALS)

    Number 54 of 1931: MINES AND MINERALS ACT, 1931

  27. #850891

    Comhachta breise maidir le talamh d'fháil, do dhíol agus do chur ar léas fé Achtanna na Sclábhaithe, 1883 go 1931.

    Additional powers as to acquisition, sale and leasing of land under Labourers Act, 1883 to 1931.

    Number 19 of 1932: HOUSING (FINANCIAL AND MISCELLANEOUS PROVISIONS) ACT, 1932

  28. #882413

    Talamh do dhíol agus do chur ar léas.

    Sale and leasing of land.

    Number 41 of 1934: AGRICULTURAL PRODUCE (CEREALS) ACT, 1934

  29. #1090758

    The Leasing Powers Act for Religious Worship in Ireland, 1855.

    The Leasing Powers Act for Religious Worship in Ireland, 1855.

    Number 5 of 1957: MARRIED WOMEN'S STATUS ACT, 1957

  30. #1253770

    An tUdarás do léasadh talún ar chíos comhaltais.

    Leasing by Authority of land at concessionary rent.

    Number 32 of 1969: INDUSTRIAL DEVELOPMENT ACT, 1969

  31. #1272636

    folaíonn an briathar “fruiliú”, maidir le hearraí so-chorraithe, ligean ar aon tearmaí lena n-áirítear léasadh;

    "hire", in relation to movable goods, includes a letting on any terms including a leasing;

    Number 22 of 1972: VALUE-ADDED TAX ACT, 1972

  32. #1300808

    Conarthaí léasúcháin:

    Leasing contracts:

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  33. #1300828

    (3) Chun críocha an ailt seo déanfar caillteanais a tabhaíodh ar chonradh léasúcháin agus brabúis a d'eascair faoi chonradh den sórt sin a ríomh amhail is dá mb'ionann comhalladh an chonartha léasúcháin agus trádáil a thosaigh an chéad chuideachta a sheoladh, ar leithligh ó aon trádáil eile a bhí á seoladh aici, nuair a thosaigh an ligean faoin gconradh léasúcháin.

    (3) For the purposes of this section losses incurred on a leasing contract and profits arising under such a contract shall be computed as if the performance of the leasing contract were a trade begun to be carried on by the first company, separately from any other trade which it may carry on, at the commencement of the letting under the leasing contract.

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  34. #1341234

    bolcthainceanna cuisnithe bainne a léasú

    leasing of refrigerated bulk milk tanks. [GA]

    Number 21 of 1978: FINANCE ACT, 1978

  35. #1411961

    (i) caiteachas a tabhaíodh ar innealra nó gléasra a sholáthrófar an 25ú lá d'Eanáir, 1984, nó dá éis. lena léasú i gcúrsa trádála léasúcháin, nó

    (i) expenditure incurred on machinery or plant provided on or after the 25th day of January, 1984, for leasing in the course of a trade of leasing, or

    Number 9 of 1984: FINANCE ACT, 1984

  36. #1411967

    ciallaíonn “trádáil léasúcháin”—

    "trade of leasing" means—

    Number 9 of 1984: FINANCE ACT, 1984

  37. #1411969

    (i) trádáil arb éard í go hiomlán léasú innealra nó gléasra, nó

    (i) a trade which consists wholly of the leasing of machinery or plant, or

    Number 9 of 1984: FINANCE ACT, 1984

  38. #1420849

    Ioncam áirithe ó thalamh feirmeoireachta a léasú a bheith díolmhaithe.

    Exemption of certain income from leasing of farm land.

    Number 10 of 1985: FINANCE ACT, 1985

  39. #1432615

    (i) caiteachas a tabhaíodh ar innealra nó gléasra a sholáthrófar an 25ú lá d'Eanáir, 1984, nó dá éis, lena léasú i gcúrsa trádála léasúcháin, nó

    (i) expenditure incurred on machinery or plant provided on or after the 25th day of January, 1984, for leasing in the course of a trade of leasing, or

    Number 13 of 1986: FINANCE ACT, 1986

  40. #1458249

    (v) maidir le suimeanna a bheidh gan íoc leis an gCorparáid, nó a bheidh dlite di, i leith comhaontuithe fruilcheannaigh nó léasaithe,

    (v) sums unpaid or due to the Corporation, in respect of hire-purchase or leasing agreements,

    Number 6 of 1988: AGRICULTURAL CREDIT ACT, 1988

  41. #1483641

    (II) léasú talún nó foirgneamh, nó

    (II) the leasing of land or buildings, or

    Number 10 of 1989: FINANCE ACT, 1989

  42. #1483651

    (A) iasachtaí, morgáistí, léasú, cíosléasú agus fruilcheannach agus gach comhshocraíocht dá samhail,

    (A) loans, mortgages, leasing, lease rental and hire-purchase, and all similar arrangements,

    Number 10 of 1989: FINANCE ACT, 1989

  43. #1491301

    (k) léasú,

    ( k ) leasing,

    Number 17 of 1989: BUILDING SOCIETIES ACT, 1989

  44. #1500943

    “(II) léasú talún nó foirgneamh (seachas léasú foirgnimh réamh-mhonarchan), nó”,

    "(II) the leasing of land or buildings (other than the leasing of an advance factory building), or",

    Number 10 of 1990: FINANCE ACT, 1990

  45. #1500953

    (b) mar thagairtí a fholaíonn foirgniú agus léasú foirgnimh réamh-mhonarchan: [EN]

    ( b ) as including the construction and the leasing of an advance factory building:

    Number 10 of 1990: FINANCE ACT, 1990

  46. #1541692

    leasing;

    leasing;

    Number 14 of 1998: ARBITRATION (INTERNATIONAL COMMERCIAL) ACT, 1998

  47. #1648899

    Íocaíochtaí i gcomhair fruilithe fhadtéarmaigh earraí agus i gcomhair léasaithe fhadtéarmaigh oibríochtúla earraí

    Payments for long-term rental and operational leasing of goods

    Regulation (EC) No 295/2008 of the European Parliament and of the Council of 11 March 2008 concerning structural business statistics (recast) (Text with EEA relevance)

  48. #1777501

    Lamháltais atá dlite ar mhaithe le suíomh a léasú, más infheidhme, nó chun an trealamh a léasú atá riachtanach ionas go n-oibreoidh na saoráidí glactha calafoirt;

    Concessions due for site leasing, if applicable, or for leasing the equipment necessary for the operation of port reception facilities;

    Directive (EU) 2019/883 of the European Parliament and of the Council of 17 April 2019 on port reception facilities for the delivery of waste from ships, amending Directive 2010/65/EU and repealing Directive 2000/59/EC (Text with EEA relevance)

  49. #1798328

    oifig nó áitribh tráchtála eile amháin nó níos mó agus na risíochtaí a bhaineann le hidirbhearta léasaithe maoine;

    one or more offices or other commercial premises and the exposures related to property leasing transactions;

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  50. #1820095

    Trealamh teicniúil a fháil nó a léasú

    Acquisition or leasing of technical equipment

    Regulation (EU) 2019/1896 of the European Parliament and of the Council of 13 November 2019 on the European Border and Coast Guard and repealing Regulations (EU) No 1052/2013 and (EU) 2016/1624