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, Cód Cánach agus uimhir Chlárlann Gnó agus Trádála na Róimhe 13032990155;
, Tax Code and Rome Business and Trade Registry number 13032990155;
, Cód Cánach agus uimhir Chlárlann Gnó agus Trádála na Róimhe 13032990155;
, Tax Code and Rome Business and Trade Registry number 13032990155;
Is é an prionsabal atá mar bhonn taca leis an gcáin ar bhrabúis cuideachta go bhfuil cuideachtaí faoi dhliteanas cáin a íoc ar a mbrabúis fhoriomlána (Airteagal 185 de Chód Cánach Ioncaim na Beilge).
The principle underpinning the taxation of company profits is that companies are liable for tax on their overall profits (Article 185 of the Belgian Income Tax Code).
Faightear an bonn cánach trí speansais in-asbhainte a bhaint as brabúis (Airteagal 6 den Chód Cánach Ioncaim).
The tax base is ascertained by deducting deductible expenses from profits (Article 6 of the Income Tax Code).
De ghnáth, is féidir le cuideachtaí na speansais ghairmiúla a thabhaigh siad le linn na tréimhse inchánach a asbhaint (Airteagal 49 den Chód Cánach Ioncaim).
As a rule, companies can deduct the professional expenses they have incurred during the taxable period (Article 49 of the Income Tax Code).
A mhéid a bhaineann le luach infheistíochtaí, féadfar luach a asbhaint a bhraitheann ar luach na ranníocaíochta (Airteagal 61, an dara mír, den Chód Cánach Ioncaim).
As regards the value of investments, an amount may be deducted that depends on the value of the contribution (Article 61, second paragraph of the Income Tax Code).
Luaitear in Airteagal 194 ter(1)(2) den Chód Cánach Ioncaim go bhfuil na coinníollacha maidir le creidiúnú leagtha síos le hordú an rí.
Article 194 ter(1)(2) of the Income Tax Code states that the conditions for accreditation are laid down by royal decree.
(38) Thairis sin, leagtar síos le hAirteagal 1609 quatervicies den Chód Cánach Ginearálta go bhféadfadh Údarás Eitlíochta Sibhialta na Fraince seiceálacha a dhéanamh ar na figiúirí a dhearbhaíonn na hoibreoirí aerfoirt.
(38) Moreover, Article 1609 quatervicies of the General Tax Code lays down that the figures declared by airport operators may be subject to checks by the French Civil Aviation Authority.
Anuas ar an bhfaisnéis a luaitear i bpointí (a) go (d) de mhír 1, féadfaidh na Ballstáit rogha a dhéanamh tuilleadh sonraí aitheantais a sholáthar maidir leis an duine lena mbaineann, amhail cód cánach, uimhir phas nó uimhir cárta aitheantais, i gcás inar gá sin chun an duine sin a shainaithint i gceart.
In addition to information mentioned in paragraph 1, points (a) to (d), Member States may choose to provide further identification details of the person concerned, such as a tax code, passport number or identity card number, where necessary to correctly identify that person.
Régie autonome “Riarachán Seirbhísí Aerthráchta Rómána” – ROMATSA, eintiteas dlíthiúil stáit atá cláraithe faoi Oifig Chlár Trádála na Rómáine Uimh. J40/1012/1991, Cód Cánach Uimh. RO1589932, atá lonnaithe in 10, Ion Ionescu de la Brad Blvd., 013813, Búcairist, an Rómáin
Régie autonome ”Romanian Air Traffic Services Administration” – ROMATSA, state legal entity registered under Romanian Trade Register’s Office No. J40/1012/1991, Tax Code No. RO1589932, located at 10, Ion Ionescu de la Brad Blvd., 013813, Bucharest, Romania
Go sonrach, éascaítear cáin chorparáide laghdaithe leis i gcomparáid leis an gcáin is iníoctha de ghnáth ar ioncam corparáideach faoin gCód Cánach Corparáide – Ioncam agus Gnóthachain Daoine Comhchoiteanna (Código do Imposto sobre o Rendimento das Pessoas Coletivas, ‘CIRC’), lena n-áirítear, faoi choinníollacha áirithe, laghdú eile 50 % ar an gcáin chorparáide.
In particular, it allows a reduced corporate income tax compared to the tax normally payable on corporate income under the Corporate Income Tax Code – Income and Gains of Collective Persons (Código do Imposto sobre o Rendimento das Pessoas Coletivas, ‘CIRC’), including, under certain conditions, a further 50 % corporate income tax cut.
De bhun Airteagal 117 agus Airteagal 127 den Chód Cánach Corparáide (‘CIRC’), cuireann cuideachtaí ‘Mód 22’ (Iarscríbhinn D, réimse 6 – ‘Eintitis atá ceadúnaithe i ZFM’) isteach gach bliain chun líon na bpost a chruthaítear/a choinnítear a léiriú chun comhlíonadh na gceanglas incháilitheachta a leagtar amach in Airteagal 36 den EBF a chinneadh.
Pursuant to Articles 117 and 127 of the Corporate Income Tax Code (‘CIRC’), ‘Modelo 22’ (Annex D, field 6 – ‘Entities licensed in the ZFM’) is annually submitted by companies to indicate the number of jobs created/maintained in order to determine the compliance with the eligibility requirements set out in Article 36 of the EBF.
Is é an bunús dlí atá aige Cód Cánach Ioncaim na Beilge (Code des impôts sur les revenus/Wetboek van Inkomstenbelastingen) agus an Dlí dar dáta an 29 Márta 2019 lena gcuirtear síneadh leis an bhfothain chánach chuig an tionscal físchluiche, arna fhoilsiú in Iris Oifigiúil na Beilge (Moniteur belge/Belgisch Staatsblad) an 16 Aibreán 2019, agus an leasú ar an dlí sin atá faoi ghrinnscrúdú faoi láthair ag Teach Ionadaithe na Beilge.
The legal basis is the Belgian Income Tax Code (Code des impôts sur les revenus/Wetboek van Inkomstenbelastingen) and the Law of 29 March 2019 extending the tax shelter to the video game industry, published in the Belgian Official Gazette (Moniteur belge/Belgisch Staatsblad) of 16 April 2019, and the amendment to that law, currently under scrutiny by the Belgian Chamber of Representatives.
Chun cánacha ar shaothar a laghdú tuilleadh agus chun éifeachtúlacht an chórais a mhéadú, an dlí cumasaithe maidir leis an athchóiriú cánach a ghlacadh agus a chur chun feidhme go hiomchuí, go háirithe trí athbhreithniú a dhéanamh ar rátaí cánach imeallacha éifeachtacha, trí na luachanna cadastrúla a ailíniú leis na luachanna margaidh atá ann faoi láthair, trí na caiteachais chánach, i gcás CBL freisin, chomh maith le fóirdheontais atá díobhálach don chomhshaol, a chuíchóiriú agus a laghdú, agus an chothroime á háirithiú ag an am céanna, agus trí chastacht an chóid chánach a laghdú.
In order to further reduce taxes on labour and increase the efficiency of the system, adopt and appropriately implement the enabling law on the tax reform, particularly by reviewing effective marginal tax rates, aligning the cadastral values to current market values, streamlining and reducing tax expenditures, also for VAT, and environmentally harmful subsidies while ensuring fairness, and by reducing the complexity of the tax code.
Ina theannta sin, samhlaíodh le hairteagal L710-1 de Chód na tráchtála reatha a bhí i bhfeidhm ag an dáta ar deonaíodh na cúnaimh, modúlachtaí airgeadais a bhí sainiúil do na comhlachais tráchtála agus tionscail, a raibh a n-acmhainní comhdhéanta chomh maith as fálta fioscacha ach go háirithe (an cháin do chostais na gcomhlachas tráchtála agus tionscail arna bunú le hairteagal 1600 den Chód ginearálta cánacha reatha a bhí i bhfeidhm), as fóirdheontais nó arís as acmhainní a thagann as gníomhaíochtaí foirmithe agus riartha infreastruchtúr iompair.
In addition, Article L710-1 of the Commercial Code in force at the time when the aid was granted provided for specific financing arrangements for chambers of commerce and industry, the resources of which consisted, in particular, of tax revenues (the tax to cover the costs of chambers of commerce and industry, established by Article 1600 of the General Tax Code then in force), subsidies or even resources arising out of training and transport infrastructure operation activities.
Is éard a bhíonn i gceist le hacmhainní na gcomhlachas tráchtála agus tionscail dá bhrí sin ioncaim chánach go háirithe (an cháin chun costais na gcomhlachas tráchtála agus tionscail a chumhdach, a leagadh síos le hAirteagal 1600 den Chód Cánach Ginearálta), fóirdheontais nó acmhainní tráchtála a eascraíonn as gníomhaíochtaí oiliúna agus bainistíochta bonneagar iompair.
The resources of chambers of commerce and industry therefore consist in particular of tax revenues (the tax to cover the costs of chambers of commerce and industry, established by Article 1600 of the General Tax Code), subsidies or commercial resources arising out of training and transport infrastructure management activities.
[14] Airteagal 1609 quatervicies den Chód Cánach Ginearálta maidir leis an gcáin aerfoirt agus Ordú Idir-aireachta an 30 Nollaig 2009 maidir leis na socruithe chun ráitis ó oibreoirí aeradróim a eisiúint chun méid an tobhaigh paisinéara faoin gcáin aerfoirt a bhunú.
[14] Article 1609 quatervicies of the General Tax Code on the airport tax and Interministerial Order of 30 December 2009 on the arrangements for the issuing of statements by aerodrome operators for the purpose of establishing the amount of the airport tax passenger levy.
Airteagal 149 den Chód Cánach Ioncaim (‘Testo Unico delle Imposte sui Redditi’, ‘TUIR’) arna fhormheas le Foraithne ón Uachtarán Uimh. 917 an 22 Nollaig 1986, a thug, dar leo féin, cóir fhabhrach chánach d’institiúidí eaglasta agus do chlubanna spóirt amaitéaracha.
Article 149 of the Income Tax Code (“Testo Unico delle Imposte sui Redditi”, “TUIR”) approved by Presidential Decree No 917 of 22 December 1986, which in their view granted a favourable tax treatment to ecclesiastical institutions and amateur sports clubs.
Cánacha ar shaothar a laghdú a thuilleadh agus an córas cánach a dhéanamh níos éifeachtúla tríd an dlí cumasúcháin maidir le hathchóiriú cánach a ghlacadh agus a chur chun feidhme go cuí agus, ag an am céanna, dul chun cinn an chórais chánach a chaomhnú agus cothroime a fheabhsú, go háirithe trí chaiteachas cánach a chuíchóiriú agus a laghdú, lena n-áirítear CBL agus fóirdheontais atá díobhálach don chomhshaol, agus trí chastacht an chóid chánach a laghdú.
Further reduce taxes on labour and make the tax system more efficient by adopting and duly implementing the enabling law on tax reform while preserving the progressivity of the tax system and improving fairness, in particular by streamlining and reducing tax expenditures, including VAT and environmentally harmful subsidies, and by reducing the complexity of the tax code.
(36) I gcomhréir le hAirteagal 1609 quatervicies den Chód Cánach Ginearálta, ‘ag gach aeradróm, déanfar an t-ioncam ón gcáin a shannadh chun seirbhísí comhraicthe dóiteáin agus seirbhísí tarrthála, cosc ar ghuaiseacha don fhiadhúlra, bearta slándála agus bearta cosanta comhshaoil a chistiú. Úsáidfear céatadán den ioncam cánach, a shocraítear gach bliain trí bhíthin ordú [idir-aireachta], chun trealamh uathoibríoch rialaithe teorann ina n-úsáidtear sainaithint bhithmhéadrach agus a shuiteáiltear in aerfoirt a chistiú. Socrófar méid an tobhaigh ar bhonn riachtanais mhaoinithe gach aerfoirt, agus tabharfar aird ar leith ar na seirbhísí a sholáthraítear chun na rialacháin i bhfeidhm a chomhlíonadh agus ar an treocht a bhfuil coinne leis ó thaobh figiúirí tráchta, costas agus ioncam eile an oibreora de’.
(36) In accordance with Article 1609 quatervicies of the General Tax Code, ‘At each aerodrome, the revenue from the tax shall be allocated to funding fire-fighting and rescue services, wildlife hazard prevention, security measures and environmental protection measures. A percentage of the tax revenue, set annually by means of an [interministerial] order, shall be used to fund automatic border control equipment using biometric identification installed in airports. The amount of the levy shall be set on the basis of the financing needs of each aerodrome, taking particular account of the services provided to comply with the regulations in force and the expected trend in traffic figures, costs and the operator’s other revenue’.