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  1. #558151

    I gcás ina n-údaraítear dul ar iontaoibh na ngnáthchleachtas cuntasaíochta costála an tairbhí, féadfaidh an t-oifigeach údarúcháin atá freagrach comhlíonadh na gcleachtas sin a mheasúnú ar bhonn ex ante leis na coinníollacha a leagtar síos i mír 2 nó tríd an straitéis iomchuí do rialuithe ex post.

    Where recourse to the usual cost accounting practices of the beneficiary is authorised, the authorising officer responsible may assess compliance of those practices ex ante with the conditions set out in paragraph 2 or through an appropriate strategy for ex post controls.

    Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

  2. #558152

    Má suíodh ar bhonn ex ante comhlíonadh ghnáthchleachtais chuntasaíochta costála an tairbhí leis na coinníollacha dá dtagraítear i mír 2, ní dhéanfar méideanna na gcnapshuimeanna, na gcostas aonaid nó an mhaoinithe ar ráta comhréidh a chinnfear trí chur i bhfeidhm na gcleachtas sin a agóid trí rialuithe ex post.

    If the compliance of the beneficiary's usual cost accounting practices with the conditions referred to in paragraph 2 has been established ex ante, the amounts of lump sums, unit costs or flat-rate financing determined by application of those practices shall not be challenged by ex post controls.

    Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

  3. #558153

    Féadfaidh an t-oifigeach údarúcháin atá freagrach a mheas go bhfuil na coinníollacha dá dtagraítear i mír 2 á gcomhlíonadh ag gnáthchleachtais chuntasaíochta costála an tairbhí, má ghlacann na húdaráis náisiúnta leo faoi scéimeanna maoinithe inchomparáide.

    The authorising officer responsible may consider that the usual cost accounting practices of the beneficiary are compliant with the conditions referred to in paragraph 2 if they are accepted by national authorities under comparable funding schemes.

    Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

  4. #558191

    tá siad inaitheanta agus infhíoraithe, go háirithe iad á dtaifeadadh i dtaifid chuntasaíochta an tairbhí agus cinneadh á dhéanamh orthu de réir chaighdeáin chuntasaíochta infheidhme na tíre ina bhfuil an tairbhí bunaithe agus de réir ghnáthchleachtais chuntasaíochta an tairbhí;

    they are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost accounting practices of the beneficiary;

    Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

  5. #559613

    Ba cheart go háirithe suimeanna a chinntear trí chur chuige tairbhí de réir tairbhí a cheadú, lena n-áirítear cásanna ina bhfógraíonn an tairbhí méideanna den sórt sin i gcomhréir leis na gnáthnósanna imeachta cuntasaíochta costála atá aige, chun an t-ualach riaracháin agus na costais a iompraíonn an tairbhí sin a laghdú go sonrach chun críche tuairiscthe airgeadais chuig an Aontas.

    In particular, amounts determined by the application of a beneficiary-by-beneficiary approach should be allowed, including where such amounts are declared by the beneficiary in accordance with its usual cost accounting practices, in order to alleviate the administrative burden and the costs borne by that beneficiary specifically for the purpose of financial reporting to the Union.

    Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

  6. #561034

    I gcás ina n-údaraítear dul ar iontaoibh na ngnáthchleachtas cuntasaíochta costála an tairbhí, féadfaidh an t-oifigeach údarúcháin atá freagrach comhlíonadh na gcleachtas sin a mheasúnú ar bhonn ex ante leis na coinníollacha a leagtar síos i mír 2 nó tríd an straitéis iomchuí do rialuithe ex post.

    Where recourse to the usual cost accounting practices of the beneficiary is authorised, the authorising officer responsible may assess compliance of those practices ex ante with the conditions set out in paragraph 2 or through an appropriate strategy for ex post controls.

    Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

  7. #561035

    Má suíodh ar bhonn ex ante comhlíonadh ghnáthchleachtais chuntasaíochta costála an tairbhí leis na coinníollacha dá dtagraítear i mír 2, ní dhéanfar méideanna na gcnapshuimeanna, na gcostas aonaid nó an mhaoinithe ar ráta comhréidh a chinnfear trí chur i bhfeidhm na gcleachtas sin a agóid trí rialuithe ex post.

    If the compliance of the beneficiary's usual cost accounting practices with the conditions referred to in paragraph 2 has been established ex ante, the amounts of lump sums, unit costs or flat-rate financing determined by application of those practices shall not be challenged by ex post controls.

    Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

  8. #561036

    Féadfaidh an t-oifigeach údarúcháin atá freagrach a mheas go bhfuil na coinníollacha dá dtagraítear i mír 2 á gcomhlíonadh ag gnáthchleachtais chuntasaíochta costála an tairbhí, má ghlacann na húdaráis náisiúnta leo faoi scéimeanna maoinithe inchomparáide.

    The authorising officer responsible may consider that the usual cost accounting practices of the beneficiary are compliant with the conditions referred to in paragraph 2 if they are accepted by national authorities under comparable funding schemes.

    Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

  9. #561074

    tá siad inaitheanta agus infhíoraithe, go háirithe iad á dtaifeadadh i dtaifid chuntasaíochta an tairbhí agus cinneadh á dhéanamh orthu de réir chaighdeáin chuntasaíochta infheidhme na tíre ina bhfuil an tairbhí bunaithe agus de réir ghnáthchleachtais chuntasaíochta an tairbhí;

    they are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost accounting practices of the beneficiary;

    Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

  10. #607841

    Beidh an conraitheoir freagrach as a chuntasaíocht costála féin, as taifid fhónta chuntasaíochta a choinneáil nó as aon doiciméad eile is gá chun a thaispeáint gur tabhaíodh na costais a n-iarrann sé aisíocaíocht ina leith agus go gcomhlíonann siad na prionsabail a leagtar amach san Airteagal seo a choinneáil.

    The contractor shall be responsible for its own cost accounting, keeping sound accounting records or any other document required to show that the costs for which reimbursement is requested have been incurred and comply with the principles set out in this Article.

    Regulation (EU) No 1285/2013 of the European Parliament and of the Council of 11 December 2013 on the implementation and exploitation of European satellite navigation systems and repealing Council Regulation (EC) No 876/2002 and Regulation (EC) No 683/2008 of the European Parliament and of the Council

  11. #608997

    Cumhdóidh an deimhniú ar ráitis airgeadais méid iomlán an deontais atá á éileamh ag rannpháirtí i bhfoirm aisíocaíochta costas iarbhír agus i bhfoirm scála na gcostas aonaid dá dtagraítear in Airteagal 33(2), seachas na méideanna a dhearbhaítear ar bhonn cnapshuimeanna, rátaí comhréidhe nó costas aonaid seachas na costais aonaid a chinntear de réir ghnáthchleachtais an rannpháirtí i ndáil le cuntasaíocht costais.

    The certificate on the financial statements shall cover the total amount of the grant claimed by a participant under the form of reimbursement of actual costs and under the form of unit costs referred to in Article 33(2), excluding the amounts declared on the basis of lump sums, flat rates and unit costs other than those determined according to the participant's usual cost accounting practices.

    Regulation (EU) No 1290/2013 of the European Parliament and of the Council of 11 December 2013 laying down the rules for participation and dissemination in "Horizon 2020 - the Framework Programme for Research and Innovation (2014-2020)" and repealing Regulation (EC) No 1906/2006 Text with EEA relevance

  12. #631154

    Beidh an conraitheoir freagrach as a chuntasaíocht costála féin agus as taifid fhónta chuntasaíochta a choinneáil nó as aon doiciméad eile a choinneáil is gá chun athaispeáint gur tabhaíodh na costais a n-iarrann sé aisíocaíocht ina leith agus gogcomhlíonann siad na prionsabail a leagtar amach san Airteagal seo.

    The contractor shall be responsible for its own cost accounting, and for keeping sound accounting records or any other document required to show that the costs for which reimbursement is requested have been incurred and comply with the principles set out in this Article.

    REGULATION (EU) No 377/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 3 April 2014 establishing the Copernicus Programme and repealing Regulation (EU) No 911/2010

  13. #681420

    Beidh sa ghlao ar ranníocaíochtaí freisin tuairisc ar na modhanna chun cnapshuimeanna, maoiniú ar ráta comhréidh nó costais aonaid a chinneadh, agus beidh sé sin bunaithe ar mhodhanna oibiachtúla amhail sonraí staidrimh, sonraí stairiúil deimhnithe nó iniúchta na bpáirtithe polaitiúla Eorpacha nó a ngnáthchleachtais cuntasaíochta costála.

    The call for contributions shall also contain a description of the methods for determining lump sums, flat-rate financing or unit costs, which shall be based on objective means such as statistical data, certified or auditable historical data of the European political parties or their usual cost accounting practices.

    Regulation (EU, Euratom) No 1142/2014 of the European Parliament and of the Council of 22 October 2014 amending Regulation (EU, Euratom) No 966/2012 as regards the financing of European political parties

  14. #1438992

    agus méid an chostais bhunaidh a ghairtear de mhéid aon soláthair a cheanglófaí leis an mír sin i gcás na sócmhainne sin de réir na rialacha cuntasaíochta um chostas bunaidh.

    and the amount of any provision which would be required by that paragraph in the case of that asset according to the historical cost accounting rules is referred to as the historical cost amount.

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  15. #1439021

    (a) don mhéid comhiomlán a cheanglófaí a thaispeáint maidir leis an ítim sin dá ndéanfaí na méideanna atá le háireamh maidir leis na sócmhainní go léir a bheidh cuimsithe san ítim sin a chinneadh de réir na rialacha cuntasaíochta um chostas bunaidh, agus

    ( a ) the aggregate amount which would be required to be shown in respect of that item if the amounts to be included in respect of all the assets covered by that item were determined according to the historical cost accounting rules, and

    Number 25 of 1986: COMPANIES (AMENDMENT) ACT, 1986

  16. #1696414

    Má suíodh ar bhonn ex ante comhlíonadh ghnáthchleachtais chuntasaíochta costála an tairbhí de réir na gcoinníollacha dá leagtar amach in Airteagal 181(4), ní chuirfear in aghaidh mhéideanna na gcnapshuimeanna, na gcostas aonaid nó an mhaoiniúcháin ar ráta comhréidh a chinnfear trí chur i bhfeidhm na gcleachtas sin trí rialuithe ex post.

    If the compliance of the beneficiary’s usual cost accounting practices with the conditions set out in Article 181(4) has been established ex ante, the amounts of lump sums, unit costs or flat-rate financing determined by application of those practices shall not be challenged by ex post controls.

    Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012

  17. #1696416

    Féadfaidh an t-oifigeach údarúcháin atá freagrach a mheas go bhfuil na coinníollacha a leagtar amach in Airteagal 181(4) á gcomhlíonadh ag gnáthchleachtais chuntasaíochta costála an tairbhí, má ghlacann na húdaráis náisiúnta leo faoi scéimeanna cistiúcháin inchomparáide.

    The authorising officer responsible may consider that the usual cost accounting practices of the beneficiary comply with the conditions set out in Article 181(4) if they are accepted by national authorities under comparable funding schemes.

    Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012

  18. #1696432

    tá siad inaitheanta agus infhíoraithe, go háirithe tá taifead déanta orthu i dtaifid chuntasaíochta an tairbhí agus cinntíodh iad de réir chaighdeáin chuntasaíochta infheidhme na tíre ina bhfuil an tairbhí bunaithe agus de réir ghnáthchleachtais an tairbhí i ndáil le cuntasaíocht chostála;

    they are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost accounting practices of the beneficiary;

    Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012

  19. #1711167

    Féadfaidh údarás rialála náisiúnta, i gcomhréir le hAirteagal 68, oibleagáidí maidir le haisghnóthú costas agus rialú praghsanna a fhorchur, lena n-áirítear oibleagáidí le haghaidh treoshuíomh costas do phraghsanna agus oibleagáidí a bhaineann le córais chuntasaíochta costála, chun cineálacha sonracha idirnaisc nó rochtain sholáthar, i staideanna ina léiríonn anailís mhargaidh go bhféadfaidh an gnóthas lena mbaineann praghsanna a choimeád ar leibhéal ró-ard, nó go bhféadfadh sé praghsanna a fháisceadh, chun aimhleasa na n-úsáideoirí deiridh, toisc nach ann d'iomaíocht fhónta.

    A national regulatory authority may, in accordance with Article 68, impose obligations relating to cost recovery and price control, including obligations for cost orientation of prices and obligations concerning cost-accounting systems, for the provision of specific types of interconnection or access, in situations where a market analysis indicates that a lack of effective competition means that the undertaking concerned may sustain prices at an excessively high level, or may apply a price squeeze, to the detriment of end-users.

    Directive (EU) 2018/1972 of the European Parliament and of the Council of 11 December 2018 establishing the European Electronic Communications Code (Recast)Text with EEA relevance.

  20. #1711777

    Moladh 2005/698/CE ón gCoimisiún an 19 Meán Fómhair 2005 maidir le deighilt chuntasaíochta agus córais chuntasaíochta costála faoin gcreat rialála um chumarsáid leictreonach. (IO L 266, 11.10.2005, lch. 64).

    Commission Recommendation 2005/698/EC of 19 September 2005 on accounting separation and cost accounting systems under the regulatory framework for electronic communications (OJ L 266, 11.10.2005, p. 64).

    Directive (EU) 2018/1972 of the European Parliament and of the Council of 11 December 2018 establishing the European Electronic Communications Code (Recast)Text with EEA relevance.

  21. #1768936

    (47)I gcomhréir leis an Rialachán Airgeadais, ba cheart don Chlár bonn a sholáthar le haghaidh glacadh níos forleithne le gnáthchleachtais cuntasaíochta costála na dtairbhithe i ndáil le costais phearsanra agus costais aonaid le haghaidh earraí agus seirbhísí arna sonrascú go hinmheánach.

    (47)In accordance with the Financial Regulation, the Programme should provide the basis for a wider acceptance of the usual cost accounting practices of the beneficiaries as regards personnel costs and unit costs for internally invoiced goods and services.

    Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing Horizon Europe – the Framework Programme for Research and Innovation, laying down its rules for participation and dissemination

  22. #1769317

    4.De mhaolú ar Airteagal 203(4) den Rialachán Airgeadais, beidh dearbhú maidir leis na ráitis airgeadais éigeantach tráth a íocfar an tiarmhéid, más rud é go bhfuil an méid arna éileamh mar chostais iarmhír agus na costais aonaid arna ríomh i gcomhréir le gnáthchleachtais chuntasaíochta costála cothrom le nó níos mó ná EUR 325 000.

    4.By derogation from Article 203(4) of the Financial Regulation, a certificate on the financial statements shall be mandatory at payment of the balance, if the amount claimed as actual costs and unit costs calculated in accordance with usual cost accounting practices is equal to or greater than EUR 325 000.

    Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing Horizon Europe – the Framework Programme for Research and Innovation, laying down its rules for participation and dissemination

  23. #2035839

    I gcomhréir leis an Rialachán Airgeadais, ba cheart, leis an gClár, bonn a sholáthar le haghaidh glacadh níos forleithne le gnáthchleachtais cuntasaíochta costála na dtairbhithe i ndáil le costais phearsanra agus costais aonaid le haghaidh earraí agus seirbhísí arna sonrascadh go hinmheánach, lena n-áirítear na costais sin le haghaidh bonneagair mhóra thaighde de réir bhrí Fís 2020.

    In accordance with the Financial Regulation, the Programme should provide the basis for a wider acceptance of the usual cost-accounting practices of the beneficiaries as regards personnel costs and unit costs for internally invoiced goods and services, including for large research infrastructures within the meaning of Horizon 2020.

    Regulation (EU) 2021/695 of the European Parliament and of the Council of 28 April 2021 establishing Horizon Europe – the Framework Programme for Research and Innovation, laying down its rules for participation and dissemination, and repealing Regulations (EU) No 1290/2013 and (EU) No 1291/2013 (Text with EEA relevance)

  24. #2036371

    I gcás inarb iomchuí, na costais indíreacha atá san áireamh i gcostais aonaid nó i gcnapshuimeanna, déanfar iad a ríomh leis an ráta comhréidh dá dtagraítear sa chéad fhomhír, seachas i gcás costais aonaid le haghaidh earraí agus seirbhísí a ghearrtar ar an sonrasc go hinmheánach, rudaí a ríomhfar ar bhonn na gcostas iarmhír, i gcomhréir le gnáthchleachtas cuntasaíochta costála na dtairbhithe.

    Where appropriate, indirect costs included in unit costs or lump sums shall be calculated using the flat rate referred to in the first subparagraph, except for unit costs for internally invoiced goods and services, which shall be calculated on the basis of actual costs, in accordance with the beneficiaries' usual cost accounting practice.

    Regulation (EU) 2021/695 of the European Parliament and of the Council of 28 April 2021 establishing Horizon Europe – the Framework Programme for Research and Innovation, laying down its rules for participation and dissemination, and repealing Regulations (EU) No 1290/2013 and (EU) No 1291/2013 (Text with EEA relevance)

  25. #2036379

    De mhaolú ar Airteagal 203(4) den Rialachán Airgeadais, beidh deimhniú maidir leis na ráitis airgeadais éigeantach tráth a íocfar an t-iarmhéid, más rud é go bhfuil an méid arna éileamh mar chostais iarbhír agus na costais aonaid arna ríomh i gcomhréir le gnáthchleachtais chuntasaíochta costála comhionann le EUR 325000 nó níos mó ná sin.

    By way of derogation from Article 203(4) of the Financial Regulation, a certificate on the financial statements shall be mandatory at payment of the balance, if the amount claimed as actual costs and unit costs calculated in accordance with usual cost accounting practices is equal to or greater than EUR 325000.

    Regulation (EU) 2021/695 of the European Parliament and of the Council of 28 April 2021 establishing Horizon Europe – the Framework Programme for Research and Innovation, laying down its rules for participation and dissemination, and repealing Regulations (EU) No 1290/2013 and (EU) No 1291/2013 (Text with EEA relevance)

  26. #2038803

    Dá bhrí sin, is iomchuí ráta comhréidh 25 % de chostais incháilithe dhíreacha iomlána na gníomhaíochta a cheadú, chomh maith leis an bhféidearthacht costais incháilithe indíreacha arna gcinneadh i gcomhréir le gnáthchleachtais chuntasaíochta costála na bhfaighteoirí a ghearradh, más rud é go nglacfaidh a n-údaráis náisiúnta leis na cleachtais sin le haghaidh gníomhaíochtaí inchomparáide i réimse na cosanta agus más rud é gur chuir an faighteoir an méid sin in iúl don Choimisiún.

    Therefore, it is appropriate to allow a flat rate of 25 % of the total direct eligible costs of the action as well as the possibility to charge indirect eligible costs determined in accordance with the usual cost accounting practices of the recipients if those practices are accepted by their national authorities for comparable activities in the defence domain and if they have been communicated to the Commission by the recipient.

    Regulation (EU) 2021/697 of the European Parliament and of the Council of 29 April 2021 establishing the European Defence Fund and repealing Regulation (EU) 2018/1092 (Text with EEA relevance)

  27. #2065951

    Chun measúnú a dhéanamh ar na ranníocaíochtaí dá dtagraítear i mír 3 den Airteagal seo agus i bpointe (b) d’Airteagal 22(2), cinnfear costais i gcomhréir le gnáthchleachtais cuntasaíochta costála an Bhallstáit lena mbaineann, le caighdeáin chuntasaíochta is infheidhme an Bhallstáit lena mbaineann, agus leis na caighdeáin idirnáisiúnta chuntasaíochta agus na caighdeáin idirnáisiúnta um thuairisciú airgeadais is infheidhme.

    For the purpose of assessing the contributions referred to in paragraph 3 of this Article and in point (b) of Article 22(2), costs shall be determined in accordance with the usual cost accounting practices of the Member State concerned, the applicable accounting standards of the Member State concerned, and the applicable international accounting standards and international financial reporting standards.

    Regulation (EU) 2021/887 of the European Parliament and of the Council of 20 May 2021 establishing the European Cybersecurity Industrial, Technology and Research Competence Centre and the Network of National Coordination Centres

  28. #2091294

    Sna barúlacha a chuir an gearánach isteach tar éis an nochta shealadaigh, chuir sé i gcoinne éileamh an táirgeora onnmhairíochta áit a luaitear, má tá dhá tháirge nó níos mó laistigh den PCN céanna, gur cheart go mbeadh an costas táirgthe céanna orthu, fiú má mheasann an táirgeoir go bhfuil siad éagsúil ina chóras cuntasaíochta costála féin.

    In its comments submitted after provisional disclosure, the complainant opposed the exporting producer’s claim stating that if two or more products fall within the same PCN, they should have the same cost of production, even if the producer considers them different in its own cost accounting system.

    Commission Implementing Regulation (EU) 2021/1100 of 5 July 2021 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in Turkey

  29. #2103432

    D’fhonn na ranníocaíochtaí dá dtagraítear in Airteagal 15(3) (b) go (f) de na Reachtanna a luacháil, cinnfear na costais i gcomhréir le gnáthchleachtais chuntasaíochta costais na n-eintiteas lena mbaineann, le caighdeáin chuntasaíochta infheidhme na tíre ina bhfuil an t-eintiteas bunaithe agus leis na Caighdeáin Chuntasaíochta Idirnáisiúnta is infheidhme agus na Caighdeáin Tuairiscithe Airgeadais Idirnáisiúnta.

    For the purpose of valuing the contributions referred to in points Article 15(3)(b) to (f) of the Statutes, the costs shall be determined in accordance with the usual cost accounting practices of the entities concerned, with the applicable accounting standards of the country where the entity is established and with the applicable International Accounting Standards and International Financial Reporting Standards.

    Council Regulation (EU) 2021/1173 of 13 July 2021 on establishing the European High Performance Computing Joint Undertaking and repealing Regulation (EU) 2018/1488

  30. #2111340

    i gcás ina saothrófar leis an mbonneagar gníomhaíochtaí eacnamaíocha agus gníomhaíochtaí neamheacnamaíocha araon, cuirfear maoiniú, costais agus ioncam gach cineáil ghníomhaíochta san áireamh ar leithligh, bunaithe ar phrionsabail chuntasaíochta costála a chuirtear i bhfeidhm go comhsheasmhach agus a bhféadfar údar oibiachtúil a thabhairt leo;

    where the infrastructure pursues both economic and non-economic activities, the financing, costs and revenues of each type of activity shall be accounted for separately on the basis of consistently applied and objectively justifiable cost accounting principles;

    Commission Regulation (EU) 2021/1237 of 23 July 2021 amending Regulation (EU) No 651/2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty (Text with EEA relevance)

  31. #2163061

    D’fhonn na ranníocaíochtaí sin a luacháil, cinnfear na costais i gcomhréir le gnáthchleachtais chuntasaíochta costais na n-eintiteas lena mbaineann, le caighdeáin chuntasaíochta infheidhme na tíre ina bhfuil an t-eintiteas bunaithe agus leis na Caighdeáin Chuntasaíochta Idirnáisiúnta agus na Caighdeáin Tuairiscithe Airgeadais Idirnáisiúnta is infheidhme.

    For the purpose of valuing these contributions, the costs shall be determined in accordance with the usual cost accounting practices of the entities concerned, to the applicable accounting standards of the country where the entity is established, and to the applicable International Accounting Standards and International Financial Reporting Standards.

    Council Regulation (EU) 2021/2085 of 19 November 2021 establishing the Joint Undertakings under Horizon Europe and repealing Regulations (EC) No 219/2007, (EU) No 557/2014, (EU) No 558/2014, (EU) No 559/2014, (EU) No 560/2014, (EU) No 561/2014 and (EU) No 642/2014

  32. #2180250

    Maidir le maíomh Chengxi Shipyard, thug an Coimisiún dá aire gur leithdháil an chuideachta an t-ioncam a gineadh le díolacháin dramhchruach ar gach tionscadal ina chuntasaíocht chostála.

    With regard to the claim of Chengxi Shipyard, the Commission noted that indeed the company allocated the revenue generated by sales of steel scrap to each and every project in its cost accounting.

    Commission Implementing Regulation (EU) 2021/2239 of 15 December 2021 imposing a definitive anti-dumping duty on imports of certain utility scale steel wind towers originating in the People’s Republic of China

  33. #2339658

    Thug an Coimisiún dá aire, murab ionann agus an méid a mhaígh Ketong, nár thuairiscigh Ketong costas na bhfotháirgí i dtrácht ina chuntasaíocht chostais agus sna táblaí costais ina fhreagra ar an gceistneoir.

    The Commission noted that contrary to what Ketong claimed, Ketong did not report the cost of the by-products in question in its cost accounting and in the cost tables in its reply to the questionnaire.

    Commission Implementing Regulation (EU) 2022/468 of 23 March 2022 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of calcium silicon originating in the People’s Republic of China

  34. #2339659

    Ina tháblaí costais, thuairiscigh Ketong luach díolacháin na bhfotháirgí a mhaígh sé ba chóir a asbhaint ó chostas na n-ábhar, ach níor thug sé cuntas ar luach díolacháin den sórt sin ina chuntasaíocht airgeadais agus costais.

    In its cost tables, Ketong reported the sales value of the by-products that it claimed should be deducted from the cost of the materials, but did not account for such sales value in its financial and cost accounting.

    Commission Implementing Regulation (EU) 2022/468 of 23 March 2022 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of calcium silicon originating in the People’s Republic of China

  35. #2676652

    Ina theannta sin, má dhéanann aerfort gníomhaíochtaí neamheacnamaíocha de bhreis ar a ghníomhaíochtaí eacnamaíocha, ceanglaítear air cuntas ar leithligh a thabhairt ar na costais a bhaineann leis an dá chineál gníomhaíochta chun aon aistriú cistí poiblí idir an chéad cheann agus an dara cineál gníomhaíochta a chosc.

    Moreover, if an airport is engaged in non-economic activities, alongside its economic activities, separated cost accounting is required in order to avoid any transfer of public funds between the non-economic and economic activities.

    Commission Decision (EU) 2023/105 of 26 July 2022 on the measures SA.33960 2012/C (ex 2012/NN) implemented by the French Republic in favour of the successive managers of Beauvais-Tillé airport and the airlines operating there (notified under document C(2022) 5076) (Only the French text is authentic) (Text with EEA relevance)

  36. #2915456

    Maíonn ITD, Gnóthas 1 agus SLD go mbaineann róchúiteamh le cuntasaíocht chostála Post Danmark toisc go gceanglaítear ar Post Danmark, le cleachtas cuntasaíochta inmheánach Post Danmark féin, beagnach a gcostais choiteanna uile a leithdháileadh ar an gcuntas USO seachas iad a roinnt go hiomchuí idir an cuntas USO agus an cuntas nach cuntas USO é.

    ITD, Undertaking 1 and SLD claim that Post Danmark’s cost accounting involves overcompensation because Post Danmark’s own internal accounting practice requires Post Danmark to allocate almost all of its common costs to the USO account instead of dividing them appropriately between the USO and the non-USO accounts.

    Commission Decision (EU) 2023/2388 of 10 August 2022 on the state aid SA.57991 – 2021/C (ex 2021/NN) implemented by Denmark for USO compensation to Post Danmark A/S for 2020 (notified under document C(2022) 5706)

  37. #2915670

    Maidir le modheolaíochtaí cuntasaíochta costála Post Danmark agus a phrionsabail i dtaca leis an leithdháileadh costas agus na cuntais rialála ar leithligh a ullmhú, tá siad formheasta ag Údarás Eitlíochta Sibhialta agus Iarnróid na Danmhairge (féach aithris (87), arb é sin an t-údarás céanna a sheiceálann cé acu a chomhlíonann nó nach gcomhlíonann Post Danmark an Rialachán Cuntasaíochta (arb é an Rialachán ó 2014 é atá i bhfeidhm faoi láthair). Ina theannta sin, fíoraíonn cuntasóir Státúdaraithe gach bliain cé acu atá nó nach bhfuil na cuntais rialála ar leithligh ullmhaithe i gcomhréir leis an Rialachán Cuntasaíochta céanna sin

    Post Danmark’s cost accounting methodologies and principles for cost allocation and preparation of the separate regulatory accounts have been approved by the Danish Civil Aviation and Railway Authority (see recital (87), which is the same authority that checks whether Post Danmark complies with the Accounting Regulation (currently the one from 2014). In addition, a State-authorised accountant verifies each year whether the separate regulatory accounts are prepared in line with that same Accounting Regulation

    Commission Decision (EU) 2023/2388 of 10 August 2022 on the state aid SA.57991 – 2021/C (ex 2021/NN) implemented by Denmark for USO compensation to Post Danmark A/S for 2020 (notified under document C(2022) 5706)

  38. #2916093

    Thug an Coimisiún le fios nach bhféadfadh sé teacht ar chonclúid dhearfach faoi chomhlíonadh na gceanglas i mír 18 de Chreat SGEI ach amháin i gcás ina soláthródh údaráis na Danmhairge an fhaisnéis is gá chun an t-amhras a eascraíonn as conclúidí an Rigsrevisionen a mhaolú agus nuair a bheidh an chuntasaíocht chostála iontaofa, agus sa chás sin amháin.

    The Commission indicated that only if the Danish authorities provide the necessary information to allay the doubts that result from the Rigsrevisionen’s conclusions and only when the cost accounting is reliable, could it conclude positively on the fulfilment of the requirements in paragraph 18 of the SGEI Framework.

    Commission Decision (EU) 2023/2388 of 10 August 2022 on the state aid SA.57991 – 2021/C (ex 2021/NN) implemented by Denmark for USO compensation to Post Danmark A/S for 2020 (notified under document C(2022) 5706)

  39. #2916126

    Bunaithe ar an tuairisc a thugtar ar an gcuntasaíocht chostála, ní cosúil gurb amhlaidh, sa chleachtas, go leithdháileann Post Danmark iomlán na gcostas coiteann dá chuid ar an gcuntas USO ach go roinneann sé na costais sin go hiomchuí idir na cuntais USO agus na cuntais nach cuntais USO iad (mar fhreagra ar an mbarúil in aithris (30)).

    Based on the description of the cost accounting, it does not appear that, in practice, Post Danmark allocates all of its common costs to the USO account but instead divides them appropriately between the USO and non-USO accounts (in reply to the comment in recital (30)).

    Commission Decision (EU) 2023/2388 of 10 August 2022 on the state aid SA.57991 – 2021/C (ex 2021/NN) implemented by Denmark for USO compensation to Post Danmark A/S for 2020 (notified under document C(2022) 5706)

  40. #2916131

    A mhéid a bhaineann le toimhde Danske Medier go bhfuil an cúiteamh USO á úsáid ag Post Danmark chun caillteanais mhóra a chumhdach a tabhaíodh ina ghnó nach gnó USO é, tugann an Coimisiún dá aire nár aimsigh sé aon chruthúnas air sin agus gurb amhlaidh, in aon chás, go gcruthaítear glaneasnamh leis an USO agus cuntasaíocht chostála á leanúint i gcomhréir leis na rialacha is infheidhme (Creat SGEI, Treoir 97/67/CE agus rialacha cuntasaíochta náisiúnta), ar glaneasnamh é a bhíonn ann i gcás lena ngabhann cúiteamh USO agus dá uireasa araon in 2020 (aithris (153), fonóta 81).

    Insofar as Danske Medier’s assumption that Post Danmark is using the USO compensation to cover large losses incurred in its non-USO business is concerned, the Commission notes that it has not found proof for this and that, in any event, the USO following cost accounting in line with the applicable rules (SGEI Framework, Directive 97/67/EC and national accounting rules) creates a net deficit, both with and without USO compensation in 2020 (recital (153), footnote 81).

    Commission Decision (EU) 2023/2388 of 10 August 2022 on the state aid SA.57991 – 2021/C (ex 2021/NN) implemented by Denmark for USO compensation to Post Danmark A/S for 2020 (notified under document C(2022) 5706)

  41. #3241794

    Mhaígh Xiangtan gur úsáid an Coimisiún, chun an corrlach dumpála a ríomh, tábla COM PCN bunaithe ar mheán bliantúil, seachas an tábla COM PCN a cuireadh isteach ar dtús a úsáid, is é sin tábla bunaithe ar thaifid cuntasaíochta costála mhíosúla, gan an fáth lena chinneadh a mhíniú.

    Xiangtan contested that the Commission used for the dumping margin calculation a COM PCN table based on yearly average, instead of the originally submitted COM PCN table based on monthly cost accounting records, without explaining the reason for its decision.

    Commission Implementing Regulation (EU) 2024/844 of 13 March 2024 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of electrolytic manganese dioxides originating in the People’s Republic of China