#327369
[3] Féach tuairim Uimh 1/2010 – Improving the financial management of the European Union budget:
[3] See Opinion No 1/2010 – Improving the financial management of the European Union budget:
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#2367497
Chun tuilleadh eolais a fháil, féach https://ec.europa.eu/info/strategy/eu-budget/long-term-eu-budget/2021-2027/whats-new_en.
For more information, see https://ec.europa.eu/info/strategy/eu-budget/long-term-eu-budget/2021-2027/whats-new_en.
#2885247
() Inclusion Ireland (2022), Budget 2023 Response on Education [Cuimsiú Éireann (2022), Buiséad 2023 Freagairt ar an Oideachas], https://inclusionireland.ie/news-events/budget-2023-response-on-education/
() Inclusion Ireland (2022), Budget 2023 Response on Education, https://inclusionireland.ie/news-events/budget-2023-response-on-education/
#1872805
Federal state budget institution for science and research ‘All- Russia national scientific research institute for wine growing and wine making “Magarach” Russian Academy of Sciences’
Federal state budget institution for science and research 'All- Russia national scientific research institute for wine growing and wine making "Magarach" Russian Academy of Sciences'
#1893019
Federal state budget institution for science and research 'All- Russia national scientific research institute for wine growing and wine making 'Magarach' Russian Academy of Sciences'
Federal state budget institution for science and research 'All- Russia national scientific research institute for wine growing and wine making "Magarach" Russian Academy of Sciences'
#2626425
á chur in iúl go láidir gur athbhreithníodh na comhaontuithe ar leibhéal seirbhíse le ceithre roinn den Choimisiún (PMO, AS DIGIT, AS BUDGET agus DG HR) agus gur cuireadh seirbhísí breise leis;
Highlights that the service level agreements with four departments of the Commission (PMO, DG DIGIT, DG BUDGET and DG HR) were reviewed and additional services were added;
#607004
Sna Teachtaireachtaí ón gCoimisiún an 19 Deireadh Fómhairdár teideal 'Athbhreithniú ar Bhuiséad AE' agus sa Teachtaireacht ón gCoimisiún an 29 Meitheamh 2011 'A budget for Europe 2020' (Buiséad don Eoraip 2020), cuirtear béim freisin ar an tábhacht a bhaineann le cistiú a dhíriú ar ghníomhaíochtaí a bhfuil breisluach soiléir Eorpach ag baint leo, i.e. i gcás ina dtabharfadh idirghabháil an Aontais fiúntas breise nach dtabharfadh beart a dhéanfadh na Ballstáit amháin.
The Commission Communication of 19 October 2010 entitled 'The EU Budget Review' and the Commission Communication of 29 June 2011 entitled 'A budget for Europe 2020' underline the importance of focusing funding on activities with clear European added value, i.e. where Union intervention can bring additional value compared to the action of Member States alone.
#2051782
Ina theachtaireacht an 27 Bealtaine 2020 dar teideal “The EU budget powering the recovery plan for Europe” [Buiséad an Aontais Eorpaigh: ag cumhachtú an phlean téarnaimh don Eoraip], d’aithin an Coimisiún an ról atá ag Clár Erasmus+ chun an tAontas a dhéanamh níos athléimní agus chun aghaidh a thabhairt ar dhúshláin shocheacnamaíocha.
In its communication of 27 May 2020 entitled ‘The EU budget powering the recovery plan for Europe’, the Commission recognised the role of the Erasmus+ Programme in making the Union more resilient and addressing socio-economic challenges.
#2625962
á chur in iúl gurb oth léi gurb amhlaidh, mar a léirítear i dtuarascáil speisialta Uimh. 10/2021 ó Chúirt Iniúchóirí na hEorpa dar teideal Gender mainstreaming in the EU Union budget: time to turn words into action [Príomhshruthú inscne i mbuiséad an Aontais Eorpaigh: tá beart de réir briathair de dhíth], nach bhfuil leas á bhaint as acmhainneacht shuntasach chistí struchtúracha agus infheistíochta na hEorpa chun rannchuidiú leis an gcomhionannas inscne agus nach ndéantar príomhshruthú inscne a chur chun feidhme go leormhaith ag gach céim den phróiseas buiséadach; á chur in iúl go bhfuil sí den tuairim nach mór aghaidh a thabhairt ar phríomhshruthú inscne ar bhealach neamh-mhaorlathach agus gonta trí dhreasachtaí spriocdhírithe éifeachtacha;
Regrets that, as indicated in the Court’s Special Report 10/2021 ‘Gender mainstreaming in the EU budget: time to turn words into action’, the significant potential of Union structural and investment funds to contribute to gender equality is unexploited and that gender mainstreaming is not adequately implemented at all stages of the budgetary process; is of the opinion that gender mainstreaming must be addressed in a non-bureaucratic and concise manner through targeted and effective incentives;
#2634970
Is éard atá sa nós imeachta bliantúil um urscaoileadh an nós imeachta trína dtugann Parlaimint na hEorpa agus an Chomhairle a bhformheas deiridh ar chur chun feidhme an bhuiséid maidir le bliain shonrach agus trína dtugann siad an Coimisiún chun cuntais go polaitiúil maidir le cur chun feidhme bhuiséad an Aontais (https://ec.europa.eu/info/about-european-commission/eu-budget/how-it-works/annual-lifecycle/assessment/parliaments-approval_en).
The annual discharge procedure is the procedure through which the European Parliament and the Council give their final approval on the budget implementation for a specific year and hold the Commission politically accountable for the implementation of the EU budget (https://ec.europa.eu/info/about-european-commission/eu-budget/how-it-works/annual-lifecycle/assessment/parliaments-approval_en).
#3056662
Is éard atá sa nós imeachta bliantúil um urscaoileadh an nós imeachta trína dtugann Parlaimint na hEorpa agus an Chomhairle a bhformheas deiridh ar chur chun feidhme an bhuiséid maidir le bliain shonrach agus trína dtugann siad an Coimisiún chun cuntais go polaitiúil maidir le cur chun feidhme bhuiséad an Aontais (https://ec.europa.eu/info/about-european-commission/eu-budget/how-it-works/annual-lifecycle/assessment/parliaments-approval_en).
The annual discharge procedure is the procedure through which the European Parliament and the Council give their final approval on the budget implementation for a specific year and hold the Commission politically accountable for the implementation of the EU budget (https://ec.europa.eu/info/about-european-commission/eu-budget/how-it-works/annual-lifecycle/assessment/parliaments-approval_en).
#3213440
Leis an Income Tax Act [an tAcht um Cháin Ioncaim], arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], cuirtear i bhfeidhm forálacha Rialacha Samhla 2020 maidir le Tuairisciú ag Oibreoirí Ardán i leith Díoltóirí sa Gheilleagar Comhroinnte agus Poistíneachta, ar rialacha den Eagraíocht um Chomhar agus Forbairt Eacnamaíochta (ECFE) iad, arna bhforlíonadh le Rialacha Samhla Tuairiscithe 2021 de chuid ECFE le haghaidh Ardáin Dhigiteacha: Creat an Mhalartaithe Idirnáisiúnta agus Modúl Roghnach um dhíol earraí.
The Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, applies provisions of the Organisation for Economic Cooperation and Development (OECD) 2020 Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy, supplemented by the OECD 2021 Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for sale of goods.
#3213443
I dtaca leis na sainmhínithe maidir leis an oibreoir ardáin tuairiscithe a leagtar amach san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna A(1) go A(4), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 2 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 2 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions regarding the reporting platform operator set out in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States are equivalent to the definitions set out in Section I, subparagraphs A(1) to A(4), of Annex V to Directive 2011/16/EU.
#3213444
I dtaca leis na sainmhínithe maidir le díoltóirí intuairiscithe a leagtar amach san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna B(1) go B(4), C(1) agus C(2), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 3 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 3 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions regarding reportable sellers set out in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States are equivalent to the definitions set out in Section I, subparagraphs B(1) to B(4), C(1) and C(2), of Annex V to Directive 2011/16/EU.
#3213445
I dtaca leis na sainmhínithe maidir le gníomhaíocht ábhartha a leagtar amach san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún go bhfuil siad coibhéiseach leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna A(8), A(10), A(11) agus C(9) d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 4 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 4 of Implementing Regulation (EU) 2023/823, the Commission has determined that the definitions of relevant activity set out in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States are equivalent to the definitions set out in Section I, subparagraphs A(8), A(10), A(11) and C(9) of Annex V to Directive 2011/16/EU.
#3224677
Bunaithe ar an Séú Tuarascáil Mheasúnachta, Chapter 7: The Earth’s energy budget, climate feedbacks, and climate sensitivity – Supplementary Material [Caibidil 7: Buiséad fuinnimh an Domhain, aiseolas ar an aeráid, agus íogaireacht aeráide – Ábhar Forlíontach] arna ghlacadh ag an bPainéal Idir-Rialtasach ar an Athrú Aeráide, mura léirítear a mhalairt.
Based on the Sixth Assessment Report, Chapter 7: The Earth’s energy budget, climate feedbacks, and climate sensitivity – Supplementary Material adopted by the Intergovernmental Panel on Climate Change, unless otherwise indicated.
#3213446
I dtaca leis na nósanna imeachta maidir le dícheall cuí a leagtar amach san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún go bhfuil siad coibhéiseach leis na nósanna imeachta maidir le dícheall cuí a leagtar amach i Roinn II d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE agus leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna C(3) go C(7), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 5 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 5 of Implementing Regulation (EU) 2023/823, the Commission has determined that the due diligence procedures set out in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States are equivalent to the due diligence procedures set out in Section II of Annex V to Directive 2011/16/EU and the definitions set out in Section I, subparagraphs C(3) to C(7), of Annex V to Directive 2011/16/EU.
#3213447
I dtaca leis na ceanglais maidir le tuairisciú a leagtar amach san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chinn an Coimisiún go bhfuil siad coibhéiseach leis na ceanglais maidir le tuairisciú a leagtar amach i Roinn III, fomhíreanna A(1), A(2), A(5), A(6) agus A(7) agus mír B d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, agus leis na sainmhínithe a leagtar amach i Roinn I, fomhíreanna C(3) go C(8) d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 6 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 6 of Implementing Regulation (EU) 2023/823, the Commission has determined that the reporting requirements set out in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States are equivalent to the reporting requirements set out in Section III, subparagraphs A(1), A(2), A(5), A(6) and A(7) and paragraph B of Annex V to Directive 2011/16/EU, and the definitions set out in Section I, subparagraphs C(3) to C(8), of Annex V to Directive 2011/16/EU.
#3213448
I dtaca leis na rialacha agus na nósanna imeachta riaracháin a leagtar síos san Income Tax Act [an tAcht um Cháin Ioncaim] arna leasú leis an Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus de bhun DPI-MCAA arna shíniú ag údaráis inniúla Cheanada agus údaráis inniúla na mBallstát is sínitheoirí, chun cur chun feidhme éifeachtach agus comhlíonadh na nósanna imeachta maidir le dícheall cuí agus na gceanglas maidir le tuairisciú a áirithiú, chinn an Coimisiún go bhfuil siad coibhéiseach leis na forálacha a leagtar amach i Roinn IV, míreanna A go D d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, i gcomhréir le hAirteagal 7 de Rialachán Cur Chun Feidhme (AE) 2023/823.
In accordance with Article 7 of Implementing Regulation (EU) 2023/823, the Commission has determined that the rules and administrative procedures laid down in the Income Tax Act, as amended by the Budget Implementation Act, 2023, No 1, and pursuant to the DPI-MCAA signed by the competent authorities of Canada and the signatory Member States, to ensure the effective implementation of, and compliance with, the due diligence procedures and reporting requirements are equivalent to the provisions set out in Section IV, paragraphs A to D of Annex V to Directive 2011/16/EU.
#3213459
An fhaisnéis a cheanglaítear a uathmhalartú de bhun Chuid XX den Income Tax Act [an tAcht um Cháin Ioncaim], mar a cuireadh isteach le Roinn 78(1) den Budget Implementation Act, 2023, No. 1 [an tAcht um Chur Chun Feidhme an Bhuiséid, 2023, Uimh. 1], agus Chomhaontú Iltaobhach na nÚdarás Inniúil maidir le huathmhalartú faisnéise faoi ioncam a dhíorthaítear trí ardáin dhigiteacha (‘DPI-MCAA’), comhaontú arna shíniú, faoi láthair, ag údaráis inniúla Cheanada agus na Beilge, na Bulgáire, na Cipire, na Cróite, na hEastóine, na hÉireann, na Fionlainne, na hÍsiltíre, na Laitvia, Lucsamburg, Mhálta, na Polainne, na Portaingéile, na Slóivéine, na Slóvaice, na Spáinne agus na Sualainne (‘na Ballstáit is sínitheoirí’), tá sí coibhéiseach, de réir bhrí Roinn I, fomhír A(7) d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, leis an bhfaisnéis sin a shonraítear i Roinn III, mír B, d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE.
The information that is required to be automatically exchanged pursuant to Part XX of Income Tax Act, as added by Section 78(1) of the Budget Implementation Act, 2023, No 1, and the Multilateral Competent Authority Agreement on automatic exchange of information on income derived through digital platforms (‘DPI-MCAA’) currently signed by the competent authorities of Canada and Belgium, Bulgaria, Croatia, Cyprus, Estonia, Finland, Ireland, Latvia, Luxembourg, Malta, Netherlands, Poland, Portugal, Slovakia, Slovenia, Spain and Sweden (‘the signatory Member States’) is equivalent, within the meaning of Section I, subparagraph A(7) of Annex V to Directive 2011/16/EU, to the information specified in Section III, paragraph B, of Annex V to Directive 2011/16/EU.