#2358460
Cur i bhfeidhm na tairsí maidir le láimhdeachas
Application of the turnover threshold
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Bailiúcháin
17 toradh in 5 dhoiciméad
#1826850
Nuair a sháraítear tairseach bhliantúil láimhdeachais an Aontais dá dtagraítear i bpointe (a) d'Airteagal 284(2), cuirfidh an duine inchánach an Ballstát bunaíochta ar an eolas faoi sin laistigh de 15 lá oibre.
When the Union annual turnover threshold referred to in point (a) of Article 284(2) is exceeded, the taxable person shall inform the Member State of establishment within 15 working days.
#2153749
Cé na leibhéil tairseach láimhdeachais bhliantúil atá i bhfeidhm chun leas a bhaint as an díolúine (tairseacha díolúine) i do Bhallstát?
Which is(are) the level(s) of the annual turnover threshold(s) in force to benefit from the exemption (exemption threshold(s)) in your Member State?
#2358463
Beidh an díolúine dá bhforáiltear in Airteagal 2 infheidhme i gcás, maidir le haon tréimhse 2 bhliain airgeadais as a chéile, nach sáraítear an tairseach maidir le láimhdeachas bliantúil iomlán le níos mó ná 10 %.
The exemption provided for in Article 2 shall remain applicable where, for any period of two consecutive financial years, the total annual turnover threshold is exceeded by no more than 10 %.
#1826744
Ní bheidh sa tairseach láimhdeachais bhliantúil, arb é an bonn leis an díolúine atá curtha ar bun ag an scéim speisialta a leagtar síos sa Treoir seo, ach comhluach na soláthairtí earraí agus seirbhísí arna ndéanamh ag fiontar beag sa Bhallstát ina ndeonaítear an díolúine.
The annual turnover threshold, which is the basis for the exemption put in place by the special scheme laid down in this Directive, consists only of the combined value of the supplies of goods and services made by a small enterprise in the Member State where the exemption is granted.
#1826756
Ar na cúiseanna céanna, níor cheart do dhuine inchánach nach bhfuil bunaithe sa Bhallstát ina ndeonaítear an díolúine a bheith in ann tairbhiú den díolúine i gcás inar sáraíodh tairseach bhliantúil láimhdeachais an Aontais sa bhliain féilire roimhe sin.
For the same reasons, a taxable person not established in the Member State granting the exemption should not be able to benefit from the exemption where the Union annual turnover threshold was exceeded in the preceding calendar year.
#1826759
I gcás ina sárófar tairseach láimhdeachais bhliantúil an Aontais le linn bliain féilire, is gá, i bhfianaise fheidhm na tairsí mar choimirce ioncaim, go scoirfidh an díolúine d'fheidhm a bheith aici ón tráth sin.
Where, during a calendar year, the Union annual turnover threshold is exceeded, it is necessary, in view of the threshold’s function as a revenue safeguard, for the exemption to cease to apply as of that time.
#1826851
Ag an am céanna, ceanglófar ar an duine inchánach tuairisc a thabhairt ar luach na soláthairtí dá dtagraítear i mír 1 a rinneadh ó thús na ráithe féilire reatha suas go dtí an dáta a sáraíodh tairseach láimhdeachais bhliantúil an Aontais.
At the same time, the taxable person shall be required to report the value of the supplies referred to in paragraph 1 that have been made from the beginning of the current calendar quarter up until the date the Union annual turnover threshold was exceeded.
#1826893
Ní fhéadfaidh duine inchánach nach bhfuil bunaithe sa Bhallstát a dheonóidh an díolúine dá bhforáiltear in Airteagal 284(1) tairbhe a bhaint as an díolúine sin, i gcás inar sáraíodh tairseach láimhdeachais bhliantúil an Aontais dá dtagraítear i bpointe (a) d'Airteagal 284(2) sa bhliain féilire roimhe.
A taxable person not established in the Member State granting the exemption provided for in Article 284(1) shall not be able to benefit from that exemption, where the Union annual turnover threshold referred to in point (a) of Article 284(2) was exceeded in the preceding calendar year.
#1826894
I gcás, le linn bliain féilire, ina sárófar tairseach láimhdeachais bhliantúil an Aontais dá dtagraítear i bpointe (a) d'Airteagal 284(2), scoirfidh an díolúine dá bhforáiltear in Airteagal 284(1) a deonaíodh do dhuine inchánach nach bhfuil bunaithe sa Bhallstát ina ndeonaítear an díolúine sin d'fheidhm a bheith aici ón tráth sin ar aghaidh.
Where, during a calendar year, the Union annual turnover threshold referred to in point (a) of Article 284(2) is exceeded, the exemption provided for in Article 284(1) granted to a taxable person not established in the Member State granting that exemption shall cease to apply as of that time.
#1826955
Déanfaidh an Ballstát dar thug duine inchánach réamhfhógra nó uasdátú ina dhiaidh sin i gcomhréir le hAirteagal 284(3) nó (4) de Threoir 2006/112/CE, roimh dó an duine inchánach a shainaithint nó an uimhir aitheantais aonair a dheimhniú don duine inchánach, a ríomh ar bhonn luachanna iomlána na soláthairtí arna dtuairisciú ag an duine inchánach, nár sáraíodh tairseach láimhdeachas bliantúil an Aontais dá dtagraítear i bpointe (a) d'Airteagal 284(2) den Treoir le linn na bliana féilire reatha nó na bliana féilire roimhe sin.
The Member State to which a taxable person has given a prior notification or a subsequent update in accordance with Article 284(3) or (4) of Directive 2006/112/EC shall, before identifying the taxable person or confirming the individual identification number to the taxable person, calculate on the basis of the total values of supplies reported by the taxable person, that the Union annual turnover threshold referred to in point (a) of Article 284(2) of that Directive was not exceeded during the current or the previous calendar year.
#1826956
Déanfaidh an Ballstát a dheonóidh an díolúine, laistigh de 15 lá oibre tar éis dó an fhaisnéis dá dtagraítear i bpointe (a) d'Airteagal 37a(1) den Rialachán seo a fháil, deimhniú a thabhairt, go leictreonach, d'údaráis inniúla an Bhallstáit bhunaíochta, bunaithe ar luachanna iomlána na soláthairtí arna dtuairisciú ag an duine inchánach, nár sáraíodh an tairseach láimhdeachais bhliantúil dá dtagraítear i bpointe (b) d'Airteagal 284(2) de Threoir 2006/112/CE le linn na bliana féilire reatha agus gur comhlíonadh na coinníollacha dá dtagraítear in Airteagal 288a(1) den Treoir sin.
The Member State granting the exemption shall, within 15 working days after receiving the information referred to in point (a) of Article 37a(1) of this Regulation, confirm by electronic means to the competent authorities of the Member State of establishment, based on the total values of supplies reported by the taxable person, that the annual turnover threshold referred to in point (b) of Article 284(2) of Directive 2006/112/EC was not exceeded during the current calendar year and that the conditions referred to in Article 288a(1) of that Directive are fulfilled.
#2153685
an dáta a sháraigh an láimhdeachas bliantúil san Aontas an méid dá dtagraítear in Airteagal 284(2), pointe (a), de Threoir 2006/112/CE agus luach iomlán na soláthairtí a rinneadh sa Bhallstát ina bhfuil an duine inchánach bunaithe agus i ngach ceann de na Ballstáit eile, luach a shonraítear de réir earnáil ghnó más ábhartha de bhun Airteagal 284c(1), pointe (c), de Threoir 2006/112/CE, nó “0” mura ndearnadh aon soláthar ó thús na ráithe féilire go dtí an dáta a sáraíodh tairseach láimhdeachais bhliantúil san Aontas;
the date on which the Union annual turnover exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC and the total value of the supplies carried out in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, or “0” if no supplies have been made, from the beginning of the calendar quarter up until the date the Union annual turnover threshold was exceeded;
#2153709
faisnéis faoi cibé a sháraítear an tairseach láimhdeachais bhliantúil is infheidhme sa Bhallstát sin le haghaidh na díolúine, dá dtagraítear in Airteagal 284(2), pointe (b), de Threoir 2006/112/CE, sa bhliain reatha nó nach sáraítear;
information as to whether or not the annual turnover threshold applicable in that Member State for the exemption, referred to in Article 284(2), point (b), of Directive 2006/112/EC, in the current year is exceeded;
#2153797
b. Cé acu a sáraíodh an tairseach láimhdeachais bhliantúil dá dtagraítear in Airteagal 284(2), pointe (b), de Threoir 2006/112/CE le linn na bliana féilire reatha nó nár sáraíodh
b. Whether or not the annual turnover threshold referred to in Article 284(2), point (b), of Directive 2006/112/EC was exceeded during the current calendar year
#2369916
Toimhde na héagothroime sa chumhacht margála, ní bheadh feidhm aici dá rachadh Cuideachtaí X, Y nó Z i mbun caibidlíochta go neamhspleách, mar ní shroicheann aon cheann acu tairseach láimhdeachais EUR 2 mhilliún a shonraítear i mír (35) de na Treoirlínte seo.
The presumption of an imbalance of bargaining power would not apply if Companies X, Y or Z were to negotiate independently, as none of them meets the EUR 2 million turnover threshold specified in paragraph (35) of these Guidelines.
#2686085
Go háirithe, ba cheart coinníollacha nua a bhunú chun a mheas nach bhfuil earraí faoi réir próiseáil tráchtála lena n-áirítear tríd an tairseach láimhdeachais bliantúil a mhéadú d’oibreoirí chun a mheas nach próiseáil tráchtála é próiseáil earraí ag na hoibreoirí sin, gan beann ar a n-earnáil gníomhaíochta.
In particular, new conditions should be established for considering that goods are not subject to commercial processing including by increasing the annual turnover threshold for operators in order to consider that the processing of goods by those operators does not qualify as commercial processing, irrespective of their sector of activity.