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  1. #2940461

    Idirbheart Malartaithe; agus

    Exchange Transaction; and

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  2. #2940463

    Ciallaíonn ‘Idirbheart Malartaithe’ aon:

    “Exchange Transaction” means any:

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

  3. #2940466

    Ciallaíonn ‘aistriú’ idirbheart a aistríonn Cripteashócmhainn Intuairiscithe ó sheoladh nó cuntas Úsáideora Cripteashócmhainní amháin nó chuig seoladh nó cuntas Úsáideora Cripteashócmhainní amháin, seachas idirbheart a choinníonn an Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe thar ceann an Úsáideora Cripteashócmhainní chéanna, i gcás, bunaithe ar an eolas atá ar fáil don Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe tráth an idirbhirt, nach féidir leis an Soláthraí Seirbhísí Cripteashócmhainní Tuairiscithe a chinneadh gur Idirbheart Malartaithe é an t-idirbheart.

    “Transfer” means a transaction that moves a Reportable Crypto-Asset from or to the Crypto-Asset address or account of one Crypto-Asset User, other than one maintained by the Reporting Crypto-Asset Service Provider on behalf of the same Crypto-Asset User, where, based on the knowledge available to the Reporting Crypto-Asset Service Provider at the time of transaction, the Reporting Crypto-Asset Service Provider cannot determine that the transaction is an Exchange Transaction.

    Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation