#494960
(f) amhéid a bhaineann sí le cáin bhreisluacha, i dteannta na nAchtanna Cánach Breisluacha,
(f) value-added tax, shall be construed together with the Value-Added Tax Acts,
(f) amhéid a bhaineann sí le cáin bhreisluacha, i dteannta na nAchtanna Cánach Breisluacha,
(f) value-added tax, shall be construed together with the Value-Added Tax Acts,
(f) a mhéid a bhaineann sí le cáin bhreisluacha, i dteannta na nAchtanna Cánach Breisluacha,
(f) value-added tax, shall be construed together with the Value- Added Tax Acts,
(c) Chun críocha an Airteagail seo is é a bheidh sa cháin bhreisluacha ghlan a bheidh le cur san áireamh i nglanphraghas sonrasc (lena n-áirítear cáin bhreisluacha) earraí grósaera, an cháin bhreisluacha i leith na n-earraí is iníoctha ag an miondíoltóir agus i gcás earraí grósaera a bhfuil an sonrasc in airgead reatha coigríche, is é a bheidh, chun críocha an Ordaithe seo, sa cháin bhreisluacha i leith na n-earraí chun críocha an Orduithe seo, an cháin sin is iníoctha ar an méid coibhéiseach in airgead reatha na hÉireann, arna ríomh de réir fhomhír (b) den mír seo.
( c ) For the purposes of this Article the net value added tax to be included in the net invoice price (including value added tax) of grocery goods shall be the value added tax in respect of the goods payable by the retailer and in the case of grocery goods invoiced in a foreign currency, for the purposes of this Order the value added tax in respect of the goods shall be that payable on the equivalent amount in Irish currency calculated in accordance with subparagraph (b) of this paragraph.
ciallaíonn ‘CBL’ cáin bhreisluacha de bhun Threoir 2006/112/CE ón gComhairle maidir leis an gcomhchóras cánach breisluacha le haghaidh an Aontais agus cáin bhreisluacha de bhun an Achta Cánach Breisluacha 1994 don Ríocht Aontaithe.
"VAT" means value added tax pursuant to Council Directive 2006/112/EC on the common system of value added tax for the Union and means value added tax pursuant to the Value Added Tax Act 1994 for the United Kingdom.
| | Uimhir chláraithe do Cháin Bhreisluacha (CBL) nó, dá huireasa sin, uimhir aitheantais riaracháin eile
| | Value Added Tax (VAT) registration number or, failing that, other administrative identity number
(a) An méid iomlán Cánach Breisluacha a cuireadh in aghaidh an láimhdeachais.
(a) Amount of Value-Added Tax charged on turnover.
(a) An méid Cánach Breisluacha is inasbhainte nuair a cheannaítear ábhair, breosla, earraí le athdhíol, etc.
(a) Amount of Value-Added Tax deductable on purchases of materials, fuels, goods for resale, etc.
(b) An méid Cánach Breisluacha is inasbhainte nuair a cheannaítear sócmhainní caipitiúla dochta.
(b) Amount of Value-Added Tax deductable on purchases of fixed capital assets.
AN tORDÚ CÁNACH BREISLUACHA (AISÍOC CÁNACH)( UIMH.
VALUE-ADDED TAX (REFUND OF TAX) (No. 11) ORDER, 1980.
AN tORDÚ CÁNACH BREISLUACHA (AISÍOC CÁNACH) (UIMH.
VALUE-ADDED TAX (REFUND OF TAX) (No. 12) ORDER, 1980.
AN tORDÚ CÁNACH BREISLUACHA (AISÍOC CÁNACH) (UIMH.
VALUE-ADDED TAX (REFUND OF TAX) (No. 13) ORDER, 1980.
San Ordú seo ciallaíonn “An tAcht” an tAcht Cánach Breisluacha, 1972.
In this Order "the Act" means the Value-Added Tax Act, 1972 .
AN tORDÚ CÁNACH BREISLUACHA (AISÍOC CÁNACH) (UIMH.
VALUE-ADDED TAX (REFUND OF TAX) (No. 14) ORDER, 1980.
San Ordú seo ciallaíonn "an tAcht" an tAcht Cánach Breisluacha, 1972.
In this Order "the Act" means the Value-Added Tax Act.
(a) An méid Cánach Breisluacha a shonraigh an gnóthas dá chustaiméirí.
( a ) Amount of Value Added Tax invoiced by the undertaking to its customers.
(a) An méid Cánach Breisluacha is inasbhainte ag an ngnóthas ar ábhar, breosla, 7rl. a cheannach.
( a ) Amount of Value Added Tax deductible by the undertaking on purchases of materials, fuels, etc.
(b)Méid Cánach Breisluacha is inasbhainte ag an ngnóthas ar shócmhainní caipitil dochta a cheannach.
( b ) Amount of Value Added Tax deductible by the undertaking on purchases of fixed capital assets.
RIALCHÁIN NA gCOMHPHOBAL EORPACH (CÚNAMH FRITHPHÁIRTEACH I RAON CÁNACH BREISLUACHA).
EUROPEAN COMMUNITIES (MUTUAL ASSISTANCE IN THE FIELD OF VALUE-ADDED TAX) REGULATIONS, 1980.
I.R. Uimh. 145/1978 - An tOrdú Cánach Breisluacha (Aisíoc Cánach) (Uimh. 8), 1978.
S.I. No. 145/1978 — Value-Added Tax (Refund of Tax) (No. 8) Order, 1978.
I.R. Uimh. 146/1978 - An tOrdú Cánach Breisluacha (Ráta A Laghdú) (Uimh. 4), 1978.
S.I. No. 146/1978 — Value-Added Tax (Reduction of Rate) (No. 4) Order, 1978.
AN tORDÚ CÁNACH BREISLUACHA (RÁTA A LAGHDÚ) (UIMH. 4), 1978.
VALUE-ADDED TAX (REDUCTION OF RATE) (No. 4) ORDER, 1978.
(a) An méid iomlán Cánach Breisluacha a sonraíodh do chustaiméirí.
( a ) Total amount of Value-Added Tax invoiced to customers.
(a) An méid Cánach Breisluacha is inasbhainte nuair a cheannaítear ábhair. breosla etc.
( a ) Amount of Value-Added Tax deductible on purchases of materials, fuels etc.
(b) An méid Cánach Breisluacha is inasbhainte nuair a cheannaítear sóchmhainní caipitil dochta.
( b ) Amount of Value-Added Tax deductible on purchases of fixed capital assets.
(a) An méid Cánach Breisluaoha a shonraigh an gnóthas dá chustaiméirí.
( a ) Amount of Value Added Tax invoiced by the undertaking to its customers.
(a) An méid Cánach Breisluacha is inasbhainte ag an ngnóthas ar ábhar, breosla, etc. a cheannach.
( a ) Amount of Value Added Tax deductible by the undertaking on purchases of materials, fuels, etc.
(b) Méid Cánach Breisluacha is inasbhainte ag an ngnóthas ar shócmhainní caipitil dochta a cheannach.
( b ) Amount of Value Added Tax deductible by the undertaking on purchases of fixed capital assets.
(a) An méid iomlán Cánach Breisluacha a cuireadh in aghaidh an láimhdeachais.
(a) Amount of Value-Added Tax charged on turnover.
(a) An méid Cánach Breisluacha is inasbhainte nuair a cheannaítear ábhair, breoslaí. earraí le h-athdhíol, etc.
(a) Amount of Value-Added Tax deductible on purchases of materials, fuels, goods for resale, etc.
(b) An méid Cánach Breisluacha is inasbhainte nuair a cheannaítear sócmhainní caipitiúla dochta.
(b) Amount of Value-Added Tax deductible on purchases of fixed capital assets.
AN tORDÚ CÁNACH BREISLUACHA (RÁTA A LAGHDÚ) (UIMH.
VALUE-ADDED TAX (REDUCTION OF RATE) (No. 5) ORDER, 1981.
(b) in aon chás eile, glan phraghas shonrasc na n-earraí (lena n-áirítear cáin bhreisluacha).
( b ) in any other case, the net invoice price of the goods (including value-added tax).
ciallaíonn "an tAcht" an tAcht Cánach Breisluacha, 1972;
“the Act” means the Value-Added Tax Act, 1972 ;
(a) An méid Cánach Breisluacha a shonraigh an gnóthas dá chustaiméirí.
(a) Amount of Value Added Tax invoiced by the undertaking to its customers.
(a) An méid Cánach Breisluacha is inasbhainte ag an ngnóthas ar ábhar, breosla, srl. a cheannach.
(a) Amount of Value Added Tax deductible by the undertaking on purchases of materials, fuels, etc.
(b) Méid Cánach Breisluacha is inasbhainte ag an ngnóthas ar shócmhainní caipitil dochta a cheannach.
(b) Amount of Value Added Tax deductible by the undertaking on purchases of fixed capital assets.
1. an cháin bhreisluacha (CBL) ar sheirbhísí iompair;
1. value added tax (VAT) on transport services;
(e) an cháin bhreisluacha (CBL) ar sheirbhísí iompair.
(e) the value added tax (VAT) on transport services.
(e) cáin bhreisluacha (CBL) ar sheirbhísí iompair.
(e) the value added tax (VAT) on transport services.
Cáin bhreisluacha
Value-added tax
*(agus atá ag éileamh cáin bhreisluacha atá iníoctha ag an nGearánaí ar na costais sin a ghnóthú).
*(and claims the recovery of value-added tax payable by the Plaintiff on the said costs).
CÁIN BHREISLUACHA
VALUE-ADDED TAX
Beidh ar áireamh i ngach Bille Costas ina mbeidh éileamh i leith cánach breisluacha an uimhir chláraithe a bheidh leithroinnte ag na Coimisinéirí Ioncaim ar an duine ar leis is iníoctha an cháin bhreisluacha sin, mar aon le ráiteas á rá an bhfuil nó nach bhfuil an páirtí a bheidh ag éileamh de bhun an Bhille sin cláraithe chun críche cánach breisluacha.
There shall be included in every Bill of Costs which contains a claim in respect of value added tax, the registered number allocated by the Revenue Commissioners to the person to whom such value added tax is payable, together with a statement as to whether the party claiming on foot of such Bill is or not registered for the purpose of value added tax.
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
VALUE-ADDED TAX CONSOLIDATION ACT 2010
Cáin bhreisluacha a mhuirearú.
Charge of value-added tax.
An tAcht Cánach Breisluacha, 1972 a aisghairm, etc.
Repeal of Value-Added Tax Act 1972, etc.
An tAcht Cánach Breisluacha (Leasú), 1978
Value-Added Tax (Amendment) Act 1978
An tAcht Cánach Breisluacha, 1972
Value-Added Tax Act 1972
Na hAchtanna Cánach Breisluacha, 1972-1992
Value-Added Tax Acts 1972-1992
Na hAchtanna Cánach Breisluacha, 1972-1997
Value-Added Tax Acts 1972-1997