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4 results in 2 documents

  1. #2633516

    As na 16 thuairim réasúnaithe a fuarthas in 2021, bhain 9 gcinn leis an bpacáiste ‘Oiriúnach do 55’, bhain 3 cinn le Pacáiste Aontas Sláinte na hEorpa, 2 cheann leis an gComhshocrú maidir le hImirce agus Tearmann, 1 amháin a bhain leis an togra le haghaidh Treorach maidir le pá íosta leordhóthanach san Aontas Eorpach agus 1 cheann amháin a bhain leis an togra lena leasaítear an Treoir maidir le CBL maidir le cumhachtaí cur chun feidhme a thabhairt don Choimisiún chun brí na dtéarmaí a úsáidtear i bhforálacha áirithe den Treoir sin a chinneadh.

    Of the 16 reasoned opinions received in 2021, 9 related to the ‘Fit for 55’ package, 3 to the European Health Union Package, 2 to the Pact on migration and asylum, 1 to the proposal for a Directive on adequate minimum wages in the EU, and 1 to the proposal amending the VAT Directive as regards conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions of that Directive.

    REPORT FROM THE COMMISSION ANNUAL REPORT 2021 ON THE APPLICATION OF THE PRINCIPLES OF SUBSIDIARITY AND PROPORTIONALITY AND ON RELATIONS WITH NATIONAL PARLIAMENTS

  2. #2633599

    Maidir leis an togra lena leasaítear an Treoir maidir le CBL a mhéid a bhaineann le cumhachtaí cur chun feidhme a thabhairt don Choimisiún chun brí na dtéarmaí a úsáidtear i bhforálacha áirithe den Treoir sin a chinneadh, d'athdhearbhaigh Riksdag na Sualainne i dtuairim réasúnaithe tábhacht an cheanglais aontoilíochta maidir le cánachas agus mheas sé go gciallódh an nós imeachta cinnteoireachta a mhol an Coimisiún aistriú cumhachta ón leibhéal náisiúnta go dtí leibhéal an Aontais i réimse atá lárnach do cheannasacht náisiúnta, de bhreis ar a raibh riachtanach chun cuspóirí an togra a bhaint amach.

    On the proposal amending the VAT Directive as regards conferral of implementing powers to the Commission to determine the meaning of the terms used in certain provisions of that Directive, the Swedish Riksdag reaffirmed in a reasoned opinion the importance of the unanimity requirement on taxation and considered that the decision-making procedure proposed by the Commission would mean a transfer of power from the national to the EU level in an area which is central for national sovereignty, exceeding what was necessary to achieve the proposal’s objectives.

    REPORT FROM THE COMMISSION ANNUAL REPORT 2021 ON THE APPLICATION OF THE PRINCIPLES OF SUBSIDIARITY AND PROPORTIONALITY AND ON RELATIONS WITH NATIONAL PARLIAMENTS

  3. #2633600

    D’fhreagair an Coimisiún gur chuir feidhmiú neamh-chomhchuibhithe na mBallstát i ndáil le coincheapa atá sa Treoir maidir le CBL bac ar fheidhmiú rianúil an mhargaidh inmheánaigh agus gur dócha go mbeadh cánachas dúbailte nó neamhchánachas mar thoradh air, agus nárbh fhéidir leis na Ballstáit amháin aghaidh a thabhairt ar na fadhbanna sin.

    The Commission replied that the non-harmonised application by the Member States of concepts found in the VAT Directive hampered the smooth functioning of the internal market and was likely to lead to double taxation or non-taxation, and that it was not possible for Member States alone to address these problems.

    REPORT FROM THE COMMISSION ANNUAL REPORT 2021 ON THE APPLICATION OF THE PRINCIPLES OF SUBSIDIARITY AND PROPORTIONALITY AND ON RELATIONS WITH NATIONAL PARLIAMENTS

  4. #3199205

    Speansais theagmhasacha, amhail costais choimisiúin, pacála, iompair agus árachais a thabhaítear ón gcéad áit iontrála i gcríoch custaim an Aontais go dtí an ceann scríbe deiridh laistigh den Bhallstát allmhairiúcháin i gcomhréir le hAirteagal 86(1), pointe (b) den Treoir maidir le CBL.

    Incidental expenses, such as commission, packing, transport and insurance costs incurred from the first place of entry of the EU customs territory to the final place of destination within the territory of the Member State of importation in accordance with Article 86 (1), point (b) of the VAT Directive.

    Commission Implementing Regulation (EU) 2024/250 of 10 January 2024 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes for the common data requirements for the purposes of exchange and storage of certain information under the customs legislation