#2268591
lena leasaítear Treoracha 2006/112/CE agus (AE) 2020/285 a mhéid a bhaineann le rátaí cánach breisluacha
amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax
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#299940
nó a ionadaí nó a hionadaí cánach i gcomhréir le hAirteagal 204 de Threoir 2006/112/CE;
or its tax representative in accordance with Article 204 of Directive 2006/112/EC;
#299946
nó a ionadaí nó a hionadaí cánach i gcomhréir le hAirteagal 204 de Threoir 2006/112/CE.".
or its tax representative in accordance with Article 204 of Directive 2006/112/EC.";
#603463
cáin bhreisluacha dá bhforáiltear i dTreoir 2006/112/CE ón gComhairle [10];
value added tax provided for in Council Directive 2006/112/EC [10];
#603466
cánacha ar tháirgí fuinnimh agus ar leictreachas dá bhforáiltear i dTreoir 2003/96/CE ón gComhairle [13].
taxes on energy products and electricity provided for in Council Directive 2003/96/EC [13];
#730256
Cáin bhreisluacha faoi mar a shainmhínítear í i dTreoir 2006/112/CE ón gComhairle [1];
Value added tax as defined in Council Directive 2006/112/EC [1].
#730304
Cáin bhreisluacha mar a shainmhínítear í i dTreoir 2006/112/CE.
Value added tax as defined in Directive 2006/112/EC.
#1630056
Tuarascáil ar Thogra le haghaidh Treoir ón gComhairle maidir le Comhbhonn Comhdhlúite Cánach Corparáide agus ar Thogra le haghaidh Treoir ón gComhairle maidir le Comhbhonn Cánach Corparáide.
REPORT ON A PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON CONSOLIDATED CORPORATE TAX BASE AND A PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON CORPORATE TAX BASE.
#2061669
cáin bhreisluacha dá bhforáiltear i dTreoir 2006/112/CE ón gComhairle;
value added tax as provided for in Council Directive 2006/112/EC;
#2061672
cánacha ar tháirgí fuinnimh agus ar leictreachas dá bhforáiltear i dTreoir 2003/96/CE ón gComhairle;
taxes on energy products and electricity as provided for in Council Directive 2003/96/EC;
#2581835
Díolúintí agus laghduithe cánach i gcomhréir le Treoir 2003/96/CE
Tax exemptions and reductions in accordance with Directive 2003/96/EC.
#2582080
Díolúintí agus laghduithe cánach i gcomhréir le Treoir 2003/96/CE (Airteagal 56)
Tax exemptions and reductions in accordance with Directive 2003/96/EC (Article 56)
#2636660
Treoir lena leasaítear rátaí cánach breisluacha, lena n-áirítear CBL laghdaithe ar threalamh leanaí;
Directive amending rates of value added tax, including reduced VAT on children’s equipment;
#2636689
Treoir maidir le cur chun feidhme an chomhaontaithe dhomhanda OECD maidir le cearta cánachais a ath-leithdháileadh;
Directive on the implementation of the OECD global agreement on re-allocation of taxing rights;
#2852934
Cabhair i bhfoirm laghduithe ar chánacha faoi Threoir 2003/96/CE
Aid in the form of reductions in taxes under Directive 2003/96/EC
#2940643
Chun críoch na Treorach seo, ní mheastar gur tacaíocht airgeadais dhíreach iad sochair chánach.
For the purpose of this Directive, tax benefits are not considered to be direct financial support.
#3205381
1 = Tradstóras cánach (Airteagal 16(1), pointe (a)(i), de Threoir (AE) 2020/262),
1 = Tax warehouse (Article 16(1), point (a)(i), of Directive (EU) 2020/262),
#3205702
1 = Tradstóras cánach (pointe (i) d’Airteagal 16(1)(a) de Threoir (AE) 2020/262),
1 = Tax warehouse (point (i) of Article 16(1)(a) of Directive (EU) 2020/262),
#3205770
1 = Tradstóras cánach (pointe (i) d’Airteagal 16(1), pointe (a), de Threoir 2020/262),
1 = Tax warehouse (point (i) of Article 16(1), point (a) of Directive (EU) 2020/262),
#1829520
i gcás coimeádaithe údaraithe stórais, an stóras cánach nó an liosta de na stórais cánach a bhfuil feidhm ag a n-údarú maidir leis agus, más infheidhme faoin reachtaíocht náisiúnta, léiriú go bhfuil údarú acu sonraí an choinsíní a fhágáil ar lár tráth an tseolta i gcomhréir le hAirteagal 22 de Threoir (AE) 2020/262, go bhfuil údarú acu gluaiseacht a roinnt i gcomhréir le hAirteagal 23 den Treoir sin nó go bhfuil údarú acu earraí máil a ghluaiseacht go áit seachadta dhírigh i gcomhréir le hAirteagal 16(4) den Treoir sin, agus léiriú go bhfuil sé nó sí ag gníomhú mar choinsíneoir deimhnithe nó mar choinsíní deimhnithe i gcomhréir le hAirteagal 35(6) agus (7) den Treoir sin;
for authorised warehousekeepers, the tax warehouse or the list of tax warehouses to which his authorisation applies and, if applicable under national legislation, an indication that he is authorised to omit the details of the consignee at the time of dispatch in accordance with Article 22 of Directive (EU) 2020/262, that he is authorised to split a movement in accordance with Article 23 of that Directive or that he is authorised to have excise goods moved to a place of direct delivery in accordance with Article 16(4) of that Directive, and an indication that he is acting as a certified consignor or a certified consignee in accordance with Article 35(6) and (7) of that Directive;
#2442387
Leis na treoracha i gcoinne seachaint cánach leagtar síos rialacha i gcoinne chreimeadh an bhoinn cánach sa mhargadh inmheánach agus i gcoinne an brabús a aistriú amach as an margadh inmheánach.
The anti-tax avoidance directives have laid down rules against the erosion of tax bases in the internal market and the shifting of profits out of the internal market.
#1591753
(1) an Tuarascáil chomhaontaithe a thabhairt dá haire ón gComhchoiste um Airgeadas, Caiteachas Poiblí agus Athchóiriú, agus an Taoiseach faoi Bhuan-Ordú 114 ar na Tograí le haghaidh Treoir ón gComhairle maidir le Comhbhonn Comhdhlúite Cánach Corparáide – COM(2016)683 agus le haghaidh Treoir ón gComhairle maidir le Comhbhonn Cánach Corparáide – COM(2016)685 ar leagadh cóip di faoi bhráid Dháil Éireann an XXX de bhun Bhuan-Ordú 114(3)(b);
(1) NOTES THE AGREED REPORT OF THE JOINT COMMITTEE ON FINANCE, PUBLIC EXPENDITURE AND REFORM, AND TAOISEACH UNDER STANDING ORDER 114 ON THE PROPOSALS FOR A COUNCIL DIRECTIVE ON A COMMON CONSOLIDATED CORPORATE TAX BASE (CCCTB) - COM(2016)683 AND FOR A COUNCIL DIRECTIVE ON A COMMON CORPORATE TAX BASE - COM(2016)685 WHICH WAS LAID BEFORE DÁIL ÉIREANN ON XXX IN ACCORDANCE WITH STANDING ORDER 114(3)(B);
#1591754
(1) an Tuarascáil chomhaontaithe a thabhairt dá aire ón gComhchoiste um Airgeadas, Caiteachas Poiblí agus Athchóiriú, agus an Taoiseach faoi Bhuan-Ordú 107 ar na Tograí le haghaidh Treoir ón gComhairle maidir le Comhbhonn Comhdhlúite Cánach Corparáide – COM (2016) 683 agus le haghaidh Treoir ón gComhairle maidir le Comhbhonn Cánach Corparáide – COM (2016) 685 ar leagadh cóip di faoi bhráid Sheanad Éireann an 14 Nollaig de bhun Bhuan-Ordú 107(3)(b);
(1) NOTES THE AGREED REPORT OF THE JOINT COMMITTEE THE JOINT COMMITTEE ON FINANCE, PUBLIC EXPENDITURE AND REFORM, AND TAOISEACH UNDER STANDING ORDER 107 ON THE PROPOSALS FOR A COUNCIL DIRECTIVE ON A COMMON CONSOLIDATED CORPORATE TAX BASE (CCCTB) – COM (2016) 683 AND FOR A COUNCIL DIRECTIVE ON A COMMON CORPORATE TAX BASE - COM(2016)685 WHICH WAS LAID BEFORE SEANAD ÉIREANN ON 14 DECEMBER 2016 IN ACCORDANCE WITH STANDING ORDER 107(3)(B);
#1591793
(2) ag féachaint don Tuarascáil réamhráite, agus le linn a fheidhmeanna faoi alt 7(3) d’Acht an Aontais Eorpaigh, 2009 a fheidhmiú, an tuairim a shealbhú nach ndéanann na Tograí le haghaidh Treoir ón gComhairle maidir le Comhbhonn Comhdhlúite Cánach Corparáide – COM (2016) 683 agus le haghaidh Treoir ón gComhairle maidir le Comhbhonn Cánach Corparáide – COM (2016) 685 prionsabal na coimhdeachta a chomhlíonadh ar na cúiseanna atá leagtha amach i mír 5 den Tuarascáil; agus
(2) HAVING REGARD TO THE AFOREMENTIONED REPORT, AND IN EXERCISE OF ITS FUNCTIONS UNDER SECTION 7(3) OF THE EUROPEAN UNION ACT 2009, IS OF THE OPINION THAT THE PROPOSALS FOR A COUNCIL DIRECTIVE ON A COMMON CONSOLIDATED CORPORATE TAX BASE (CCCTB) – COM (2016) 683 AND FOR A COUNCIL DIRECTIVE ON A COMMON CORPORATE TAX BASE – COM (2016) 685, DO NOT COMPLY WITH THE PRINCIPLE OF SUBSIDIARITY FOR THE REASONS SET OUT IN PARAGRAPH 3 OF THE REPORT, AND
#1591794
(2) ag féachaint don Tuarascáil réamhráite, agus le linn a feidhmeanna faoi alt 7(3) d’Acht an Aontais Eorpaigh, 2009 a fheidhmiú, an tuairim a shealbhú nach ndéanann na Tograí le haghaidh Treoir ón gComhairle maidir le Comhbhonn Comhdhlúite Cánach Corparáide – COM(2016)683 agus le haghaidh Treoir ón gComhairle maidir le Comhbhonn Cánach Corparáide – COM(2016)685 prionsabal na coimhdeachta a chomhlíonadh ar na cúiseanna atá leagtha amach i mír 5 den Tuarascáil; agus
(2) HAVING REGARD TO THE AFOREMENTIONED REPORT, AND IN EXERCISE OF ITS FUNCTIONS UNDER SECTION 7(3) OF THE EUROPEAN UNION ACT 2009, IS OF THE OPINION THAT THE PROPOSALS FOR A COUNCIL DIRECTIVE ON A COMMON CONSOLIDATED CORPORATE TAX BASE (CCCTB) - COM(2016)683 AND FOR A COUNCIL DIRECTIVE ON A COMMON CORPORATE TAX BASE - COM(2016)685 DO NOT COMPLY WITH THE PRINCIPLE OF SUBSIDIARITY FOR THE REASONS SET OUT IN PARAGRAPH 5 OF THE REPORT; AND
#1626995
Togra le haghaidh Treorach ón gComhairle lena leasaítear Treoir 77/388/CEE i dtaca le bearta áirithe chun an nós imeachta le haghaidh muirearú cánach breisluacha a shimpliú agus cúnamh a thabhairt maidir le himghabháil agus seachaint cánach a chomhrac, agus lena n-aisghairtear Cinntí áirithe lena ndeonaítear maoluithe mar aon le nóta faisnéise míniúcháin
PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 77/388/EEC AS REGARDS CERTAIN MEASURES TO SIMPLIFY THE PROCEDURE FOR CHARGING VALUE ADDED TAX AND TO ASSIST IN COUNTERING TAX EVASION AND AVOIDANCE, AND REPEALING CERTAIN DECISIONS GRANTING DEROGATIONS TOGETHER WITH EXPLANATORY INFORMATION NOTE
#1628835
maidir leis an Tuarascáil ón gComhchoiste um Airgeadas, Caiteachas Poiblí agus Athchóiriú, agus an Taoiseach ar na Tograí le haghaidh Treoir ón gComhairle maidir le Comhbhonn Comhdhlúite Cánach Corparáide – COM(2016)683 agus le haghaidh Treoir ón gComhairle maidir le Comhbhonn Cánach Corparáide – COM(2016)685.
RE REPORT OF THE JOINT COMMITTEE ON FINANCE, PUBLIC EXPENDITURE AND REFORM, AND TAOISEACH ON THE PROPOSALS FOR A COUNCIL DIRECTIVE ON A COMMON CONSOLIDATED CORPORATE TAX BASE (CCCTB) - COM(2016)683 AND FOR A COUNCIL DIRECTIVE ON A COMMON CORPORATE TAX BASE - COM(2016)685.
#1630345
An Tuarascáil, lena n-áirítear Tuairim Réasúnaithe ó Dháil Éireann agus ó Sheanad Éireann, ar an Togra le haghaidh Treoir ón gComhairle maidir le Comhbhonn Comhdhlúite Cánach Corparáide agus ar Thogra le haghaidh Treoir ón gComhairle maidir le Comhbhonn Cánach Corparáide. COM(2016) 683 agus COM(2016) 685. (Nollaig 2016).
REPORT, INCLUDING A REASONED OPINION OF DÁIL ÉIREANN AND SEANAD ÉIREANN, ON THE PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON CONSOLIDATED CORPORATE TAX BASE (CCCTB) AND A PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON CORPORATE TAX BASE (CCTB). COM(2016) 683 & COM(2016) 685. (DECEMBER, 2016).
#3001171
Ós rud é gurb é is aidhm dó tógáil ar an gcreat dlíthiúil atá ann faoi láthair le haghaidh dleachtanna máil a bunaíodh faoi Threoir 2003/96/CE agus faoi Threoir 2020/262 ón gComhairle, ba cheart a áirithiú leis an gcóras trádála astaíochtaí le haghaidh earnáil na bhfoirgneamh, earnáil an iompair de bhóthar agus earnálacha breise go mbeidh sineirgí leis an mbonneagar cánach ann agus simplithe a cheadú i gcás ina nglacfar sonraí nó modhanna ábhartha chun críoch cánach.
Since it aims to build on the existing legal framework for excise duties established under Directive 2003/96/EC and Council Directive (EU) 2020/262, the emissions trading system for buildings, road transport and additional sectors should ensure synergies with the tax infrastructure and allow for simplifications where relevant data or methods are accepted for tax purposes.
#3187705
Go háirithe, níor cheart CIManna neamh-AE, BCIManna neamh-AE atá gníomhach i mBallstáit aonair agus taisclanna atá bunaithe i dtríú tír a bheith lonnaithe i dtríú tír ardriosca de bhun Threoir (AE) 2015/849, ná i dtríú tír a mheastar nach bhfuil ag comhoibriú maidir le cúrsaí cánach, faoi réir tréimhse chairde i gcásanna áirithe ina sainaithnítear tír ina dhiaidh sin mar thríú tír ardriosca de bhun na Treorach sin nó ina gcuirtear í le liosta an Aontais de dhlínsí neamh-chomhoibríocha chun críoch cánach.
In particular, non-EU AIFs, non-EU AIFMs that are active in individual Member States and depositaries established in a third country should not be located in a high-risk third country pursuant to Directive (EU) 2015/849, nor in a third country that is deemed non-cooperative in tax matters, subject in certain cases to a grace period where a country is later identified as a high-risk third country pursuant to that Directive or is added to the EU list of non-cooperative jurisdictions for tax purposes.
#449407
ciallaíonn “Treoir CBL” Treoir Uimh. 2006/112/CE an 28 Samhain, 2006 ón gComhairle1maidir leis an gcomhchóras cánach breisluacha;
“VAT Directive” means Council Directive No. 2006/112/EC of 28 November 20061 on the common system of value-added tax;
#1627602
Togra le haghaidh Treoir ó Pharlaimint na hEorpa agus ón gComhairle lena leasaítear Treoir 2013/34/AE maidir le nochtadh faisnéise cánach ioncaim ag gnóthais agus brainsí áirithe.
PROPOSAL FOR A DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL AMENDING DIRECTIVE 2013/34/EU AS REGARDS DISCLOSURE OF INCOME TAX INFORMATION BY CERTAIN UNDERTAKINGS AND BRANCHES.
#2268830
lena leasaítear Treoracha 2008/118/CE agus (AE) 2020/262 a mhéid a bhaineann le siopaí saor ó cháin atá suite i gcríochfort na Fraince de Thollán Mhuir nIocht
amending Directives 2008/118/EC and (EU) 2020/262 as regards tax-free shops situated in the French terminal of the Channel Tunnel
#148590
(2) Ní mheasfar chun críocha na Rialachán seo feidhm a bheith ag an Treoir um Chúnamh Frithpháirteach maidir le cáin bhreisluacha.
(2) For the purposes of these Regulations the Directive on Mutual Assistance shall be regarded as not applying in relation to value added tax.
#160130
I gcás suim cánach breisluacha a shonrófar in aon iarratas a bheidh déanta go cuí de bhun na Treorach ón gComhairle ag údarás i mBallstát eile ar aon suim a ghnóthú sa Stát a éileoidh an t -údarás sin sa Bhallstát sin de bhun éilimh dá dtagraítear in Airteagal 2 den Treoir sin, beidh an tsuim sin inghnóthaithe in aon chúirt dlínse inniúla ag an Aire Airgeadais agus chun críocha an mhéid sin roimhe seo déanfar an tsuim a mheas mar fhiach a bheith dlite don Aire Airgeadais den duine ar ina choinne a dhéanfaidh an t-údarás sin an t-éileamh, i gcás dleachta nó cánach a bheidh faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim nó mar fhiach conartha shimplí a bheidh dlite den duine sin don Aire réamhráite, de réir mar is iomchuí.
The amount of value-added tax specified in any request duly made pursuant to the Council Directive by an authority in another Member State for the recovery in the State of any amount claimed by that authority in such Member State pursuant to a claim referred to in Article 2 of the said Directive shall be recoverable in any court of competent jurisdiction by the Minister for Finance and for the purposes of the foregoing the amount shall be regarded as being a debt due to the Minister for Finance, by the person against whom the claim is made by such authority, in respect of a duty or tax under the care and management of the Revenue Commissioners or a simple contract debt due by such person to the aforesaid Minister, as may be appropriate.
#449817
(b) go raibh an fháil laistigh den Chomhphobal faoi réir cánach breisluacha, dá dtagraítear sa Treoir CBL, sa Bhallstát eile sin, agus
(b) the intra-Community acquisition has been subject to value-added tax, referred to in the VAT Directive, in that other Member State, and
#450323
(v) do dhuine i mBallstát eile a dhlíonn cáin bhreisluacha a íoc de bhun na Treorach CBL ar an soláthar sin,
(v) to a person in another Member State who is liable to pay value-added tax pursuant to the VAT Directive on such supply,
#450609
(a) maidir le soláthairtí seirbhísí an duine laistigh den Chomhphobal i gcás ina bhfuil an faighteoir faoi dhliteanas an cháin a íoc de réir mar a fhoráiltear le hAirteagal 196 den Treoir CBL,
(a) of the person’s intra-Community supplies of services where the recipient is liable to pay the tax as provided by Article 196 of the VAT Directive,
#450822
ciallaíonn “cáin bhreisluacha AE” cáin bhreisluacha dá dtagraítear sa Treoir CBL agus folaíonn sé cáin de réir bhrí alt 2;
“EU value-added tax” means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;
#451566
(ii) go bhfuarthas iad gan cáin bhreisluacha dá dtagraítear sa Treoir CBL a íoc i mBallstát eile mar thoradh ar uimhir chláraithe mhícheart a dhearbhú,
(ii) were acquired without payment of value-added tax referred to in the VAT Directive in another Member State as a result of the declaration of an incorrect registration number,
#603614
Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
#603618
Treoir 2010/24/AE an 16 Márta 2010 ón gComhairle maidir le cúnamh frithpháirteach chun éilimh a bhaineann le cánacha, dleachtanna agus bearta eile a ghnóthú.(IO L 84, 31.3.2010, lch. 1).
Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84, 31.3.2010, p. 1).
#730275
Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11.12.2006, lch. 1).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
#735291
Leis an Treoir seo, ní dhéantar difear ar dhóigh ar bith do na ceanglais maidir le nochtadh le haghaidh brainsí faoi fhorálacha eile i ndáil le, mar shampla, dlí fostaíochta maidir le cearta oibrithe chun faisnéise agus i ndáil le dlí cánach, nó le haghaidh críocha staidrimh.
This Directive in no way affects the disclosure requirements for branches under other provisions of, for example, employment law on workers' rights to information and tax law, or for statistical purposes.
#736932
Ní dhéantar difear do struchtúr ná d'fheidhmiú riarachán cánach na mBallstát leis an Treoir seo.
The structure and functioning of the tax administration of the Member States are not affected by this Directive.
#737095
Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha (IO L 347, 11. 12.2006, lch. 1).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
#1627010
Togra le haghaidh Treorach ón gComhairle maidir le cánacha indíreacha ar chaipiteal a chruinniú mar aon le nóta faisnéise míniúcháin. COM (2006) 760.
PROPOSAL FOR A COUNCIL DIRECTIVE CONCERNING INDIRECT TAXES ON THE RAISING OF CAPITAL TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2006) 760.
#1627019
Togra le haghaidh Treoir ón gComhairle maidir le Comhbhonn Comhdhlúite Cánach Corparáide mar aon le nóta faisnéise míniúcháin. COM (2016) 683.
PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON CONSOLIDATED CORPORATE TAX BASE (CCCTB) TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2016) 683.
#1627020
Togra le haghaidh Treoir ón gComhairle maidir le Comhbhonn Cánach Corparáide mar aon le nóta faisnéise míniúcháin. COM (2016) 685.
PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON CORPORATE TAX BASE TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2016) 685.
#1627028
Togra le haghaidh Treorach ón gComhairle maidir le cánacha atá bainteach le gluaisteáin phaisinéirí mar aon le nóta faisnéise míniúcháin. COM (2005) 261.
PROPOSAL FOR A COUNCIL DIRECTIVE ON PASSENGER CAR RELATED TAXES TOGETHER WITH EXPLANATORY INFORMATION NOTE. COM (2005) 261.