Gaois

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8 results

  1. FINANCE|taxation|tax on income
    Treoir maidir le cáin ar choigilteas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treoir 2003/48/CE ón gComhairle an 3 Meitheamh 2003 maidir le Cánachas ar Ioncam ó Choigiltis i bhFoirm Íocaíochtaí Úis Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Richtlinie 2003/48/EG des Rates vom 3. Juni 2003 im Bereich der Besteuerung von Zinserträgen | Zinsbesteuerungsrichtlinie | Zinssteuerrichtlinie | Zinsertragsrichtlinie | Besteuerung von Zinserträgen | Zinserträge
    de
    Definition Richtlinie, nach der Kreditinstitute seit 2005 verpflichtet sind, Zinszahlungen an Steuerpflichtige, die in anderen Mitgliedstaaten ansässig sind, entweder zu melden oder auf die Zinserträge Quellensteuer zu erheben Reference "vgl. Europäische Kommission: http://ec.europa.eu/taxation_customs/taxation/personal_tax/savings_tax/savings_directive_review/index_de.htm (12.11.2009)"
    Comment "geändert durch RL 2014/48/EU zur Änderung der Richtlinie 2003/48/EG im Bereich der Besteuerung von Zinserträgen, ABl. L_ 111/2014, S.50 CELEX:32014L0048/DE"
    Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments | Savings Tax Directive | Savings Taxation Directive | Savings Directive | European Union Savings Directive | EUSD
    en
    Definition EU instrument the objective of which is to ensure effective taxation of savings income in the form of cross-border interest payments which are generally included in all Member States in the taxable income of resident individuals Reference "Council-EN, based on Recital 15 of the amending Directive, CELEX:32014L0048/EN [26.6.2014]"
    Comment "- For a summary of the original Directive, see EUROPA > Summaries of EU legislation > Taxation > Taxation of savings income, http://europa.eu/legislation_summaries/taxation/l31050_en.htm [24.2.2012]- For a summary of the amendments introduced by Directive 2014/48/EU, see Council press release of 24.3.2014: 'Council adopts new rules on the taxation of savings income', http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ecofin/141817.pdf [24.6.2014]The amendments introduced by Directive 2014/48/EU must by transposed by Member States by 1.1.2016 and will be applicable from 1.1.2017"
    directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts | directive épargne | directive sur la fiscalité de l'épargne
    fr
    Definition directive de l'UE visant à permettre que les intérêts de l’épargne perçus dans un État membre par des personnes physiques qui ont leur résidence fiscale dans un autre État membre soient effectivement imposés conformément aux dispositions législatives de ce dernier État membre Reference "Site Europa, Synthèse de la législation de l'UE, http://europa.eu/legislation_summaries/taxation/l31050_fr.htm [19.3.2012]"
  2. EUROPEAN UNION|European Union law|EU act · FINANCE|taxation · ENERGY
    Treoir maidir le Cánachas Fuinnimh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treoir 2003/96/CE ón gComhairle lena ndéantar athstruchtúrú ar chreat an Chomhphobail le haghaidh cáin a ghearradh ar tháirgí fuinnimh agus ar leictreachas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treoir Monti Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Energiebesteuerungsrichtlinie | Richtlinie 2003/96/EG des Rates zur Restrukturierung der gemeinschaftlichen Rahmenvorschriften zur Besteuerung von Energieerzeugnissen und elektrischem Strom
    de
    Definition EU-Richtlinie zur Umgestaltung der Besteuerung von Energieerzeugnissen in der EU, so dass sowohl die CO2-Emissionen als auch der Energiegehalt dieser Erzeugnisse Berücksichtigung findet Reference "KOM-Website>Steuern und Zollunion http://ec.europa.eu/taxation_customs/taxation/excise_duties/energy_products/legislation/index_de.htm (12.3.2013)"
    Comment DIV: aih, 12.3.2013
    Energy Taxation Directive | Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity | ETD | Monti Directive | Energy Tax Directive
    en
    Definition EU directive restructuring the Community framework for the taxation of energy products and electricity Reference "Based on Europa http://ec.europa.eu/taxation_customs/taxation/excise_duties/energy_products/legislation/index_en.htm (6.03.2008)"
    directive sur la taxation de l'énergie | directive 2003/96/CE du Conseil restructurant le cadre communautaire de taxation des produits énergétiques et de l'électricité | directive Monti
    fr
    Definition Directive 2003/96/CE du Conseil du 27 octobre 2003 restructurant le cadre communautaire de taxation des produits énergétiques et de l'électricité Reference "JO L 283 du 31.10.2003, p. 51, CELEX:32003L0096/FR"
  3. ENVIRONMENT|environmental policy|climate change policy
    Cinneadh 377/2013/AE ó Pharlaimint na hEorpa agus ón gComhairle an 24 Aibreán 2013 lena maolaítear go sealadach ar Threoir 2003/87/CE lena mbunaítear scéim um liúntais astaíochtaí gás ceaptha teasa a thrádáil laistigh den Chomhphobal Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Cinneadh 377/2013/AE lena maolaítear go sealadach ar Threoir 2003/87/CE lena mbunaítear scéim um liúntais astaíochtaí gás ceaptha teasa a thrádáil laistigh den Chomhphobal Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Cinneadh Stad-an-Clog Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    „Stop-the-Clock“-Beschluss | Aussetzungsbeschluss | Beschluss Nr. 377/2013/EU des Europäischen Parlaments und des Rates vom 24. April 2013 of 24 April 2013 über die vorübergehende Abweichung von der Richtlinie 2003/87/EG über ein System für den Handel mit Treibhausgasemissionszertifikaten in der Gemeinschaft
    de
    Definition Beschluss Nr. 377/2013/EU des Europäischen Parlaments und des Rates vom 24. April 2013 of 24 April 2013 über die vorübergehende Abweichung von der Richtlinie 2003/87/EG über ein System für den Handel mit Treibhausgasemissionszertifikaten in der Gemeinschaft Reference "Mitteilung der Kommission — Leitlinien für die Anwendung des Beschlusses Nr. 377/2013/EU des Europäischen Parlaments und des Rates über die vorübergehende Abweichung von der Richtlinie 2003/87/EG über ein System für den Handel mit Treibhausgasemissionszertifikaten in der Gemeinschaft (2013/C 289/01) http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2013:289:0001:0007:DE:PDF"
    Stop-the-Clock Decision | Decision No 377/2013/EU derogating temporarily from Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community | Decision No 377/2013/EU of the European Parliament and of the Council of 24 April 2013 derogating temporarily from Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community
    en
    Definition "Decision No 377/2013/EU, which temporarily exempts international flights - to and from most non-EU destinations - from certain EU ETS [IATE:933374 ]obligations" Reference "Council-EN based on ERA website http://94.236.18.38/publications/industry-news/1088-eu-ets-stop-the-clock-exemption-now-in-force [31.10.2013] and on the Commission Communication — Guidance on the implementation of Decision No 377/2013/EU of the European Parliament and of the Council derogating temporarily from Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community(2013/C 289/01) http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2013:289:0001:0007:EN:PDF"
    "décision ""suspensive"""
    fr
  4. LAW
    Treoir 2003/87/CE ó Pharlaimint na hEorpa agus ón gComhairle an 13 Deireadh Fómhair 2003 lena mbunaítear scéim trádála lamháltais um astaíochtaí gás ceaptha teasa laistigh den Chomhphobal agus lena leasaítear Treoir 96/61/CE ón gComhairle Reference Comhairle-GA
    ga
    Treoir 2003/87/CE ó Pharlaimint na hЕorpa agus ón gComhairle an 13 Deireadh Fómhair 2003 lena mbunaítear scéim i ndáil le trádáil lamháltas i gcomhair astaíochtaí gáis cheaptha teasa laistigh den Chomhphobal agus lena leasaítear Treoir 96/61/CE ón gComhairle Reference "Rialachán (AE) Uimh. 596/2014 ó Pharlaimint na hEorpa agus ón gComhairle an 16 Aibreán 2014 maidir le drochúsáid mhargaidh (an rialachán maidir le drochúsáid mhargaidh) agus lena n-aisghairtear Treoir 2003/6/CE ó Pharlaimint na hEorpa agus ón gComhairle agus Treoracha 2003/124/CE, 2003/125/CE agus 2004/72/CE ón gCoimisiún (Téacs atá ábhartha maidir leis an LEE)Téacs atá ábhartha maidir leis an LEE"
    ga
    Treoir 2003/87/CE ó Pharlaimint na hЕorpa agus ón gComhairle an 13 Deireadh Fómhair 2003 lena mbunaítear córas i ndáil le trádáil lamháltas i gcomhair astaíochtaí gáis cheaptha teasa laistigh den Chomhphobal agus lena leasaítear Treoir 96/61/CE ón gComhairle Reference "Leasuithe a ghlac Parlaimint na hEorpa an 22 Meitheamh 2022 ar an togra le haghaidh treoir ó Pharlaimint na hEorpa agus ón gComhairle lena leasaítear Treoir 2003/87/CE lena mbunaítear córas i ndáil le trádáil lamháltas astaíochtaí gás ceaptha teasa laistigh den Aontas, Cinneadh (AE) 2015/1814 i ndáil le cúlchiste cobhsaíochta margaidh a bhunú agus a fheidhmiú do scéim trádála an Aontais maidir le hastaíochtaí gás ceaptha teasa agus Rialachán (AE) 2015/757(COM(2021)0551 – C9-0318/2021 – 2021/0211(COD))"
    ga
    Treoir 2003/87/CE ó Pharlaimint na hEorpa agus ón gComhairle an 13 Deireadh Fómhair 2003 lena mbunaítear córas maidir le trádáil liúntais astaíochtaí gáis cheaptha teasa laistigh den Aontas agus lena leasaítear Treoir 96/61/CE ón gComhairle Reference "Rialachán (AE) 2019/631 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Aibreán 2019 lena socraítear na caighdeáin feidhmíochta maidir le hastaíochtaí CO2 do ghluaisteáin nua paisinéirí agus d'fheithiclí tráchtála éadroma nua agus lena n-aisghairtear Rialachán (CE) Uimh. 443/2009 agus Rialachán (AE) Uimh. 510/2011 (athmhúnlú) ((Téacs atá ábhartha maidir le LEE))"
    ga
    Treoir 2003/87/CE ó Pharlaimint na hEorpa agus ón gComhairle an 13 Deireadh Fómhair 2003 lena mbunaítear scéim i ndáil le trádáil ar lamháltais i gcomhair astaíochtaí gás ceaptha teasa laistigh den Chomhphobal agus lena leasaítear Treoir 96/61/CE ón gComhairle Reference "Treoir (AE) 2019/1937 ó Pharlaimint na hEorpa agus ón gComhairle an 23 Deireadh Fómhair 2019 maidir le cosaint daoine a thuairiscíonn sáruithe ar dhlí an Aontais"
    ga
    Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC
    en
  5. ENVIRONMENT|environmental policy|pollution control measures · EUROPEAN UNION|European Union law|EU act|EC Directive · ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme · EUROPEAN UNION|European Union law|EU act|directive (EU) · ENVIRONMENT|environmental policy|climate change policy|reduction of gas emissions
    Treoir 2003/87/CE lena mbunaítear scéim um liúntais astaíochtaí gás ceaptha teasa a thrádáil laistigh den Aontas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treoir 2003/87/CE ó Pharlaimint na hEorpa agus ón gComhairle an 13 Deireadh Fómhair 2003 lena mbunaítear córas maidir le trádáil liúntais astaíochtaí gáis cheaptha teasa laistigh den Aontas agus lena leasaítear Treoir 96/61/CE ón gComhairle Reference "Rialachán (AE) 2019/631 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Aibreán 2019 lena socraítear na caighdeáin feidhmíochta maidir le hastaíochtaí CO2 do ghluaisteáin nua paisinéirí agus d'fheithiclí tráchtála éadroma nua agus lena n-aisghairtear Rialachán (CE) Uimh. 443/2009 agus Rialachán (AE) Uimh. 510/2011 (athmhúnlú) ((Téacs atá ábhartha maidir le LEE))"
    ga
    Comment Na téarmaí san iontráil seo a ngabhann an nod *CINNEADH leo, baineann siad le bailiúchán sonrach de theidil gníomhartha ar gá leagan amháin díobh a shocrú mar an tiontú údarásach don aistriúchán reachtach as seo amach.
    Emissionshandelsrichtlinie | Richtlinie 2003/87/EG des Europäischen Parlaments und des Rates vom 13. Oktober 2003 über ein System für den Handel mit Treibhausgasemissionszertifikaten in der Gemeinschaft und zur Änderung der Richtlinie 96/61/EG des Rates | Richtlinie über den Emissionshandel
    de
    ETS Directive | EU ETS Directive | EU Emissions Trading System Directive | EAT Directive | EU Emissions Trading Directive | Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC | Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union | Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the EU | Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC
    en
    Comment "For a summary of the Directive, see EUR-Lex > Summaries of EU Legislation > Greenhouse gas emission allowance trading system (11.5.2023)"
    Directive relative au système communautaire d'échange de quotas d'émission | Directive 2003/87/CE du Parlement européen et du Conseil du 13 octobre 2003 établissant un système d'échange de quotas d'émission de gaz à effet de serre dans la Communauté et modifiant la directive 96/61/CE du Conseil | Directive relative au système communautaire d'échange de droits d'émission
    fr
  6. EUROPEAN UNION|European Union law|EU act · ENERGY|soft energy|soft energy
    Treoir 2009/28/CE ó Pharlaimint na hEorpa agus ón gComhairle an 23 Aibreán 2009 maidir le húsáid fuinnimh ó fhoinsí inathnuaite a chur chun cinn agus lena leasaítear agus lena n-aisghairtear ina dhiaidh sin Treoir 2001/77/CE agus Treoir 2003/30/CE Reference "Treoir (AE) 2018/2001 maidir le húsáid fuinnimh ó fhoinsí inathnuaite a chur chun cinn, CELEX:32018L2001/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    an Treoir maidir le Fuinneamh In-athnuaite Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Richtlinie 2009/28/EG des Europäischen Parlaments und des Rates vom 23. April 2009 zur Förderung der Nutzung von Energie aus erneuerbaren Quellen und zur Änderung und anschließenden Aufhebung der Richtlinien 2001/77/EG und 2003/30/EG | Richtlinie Erneuerbare Energien | Erneuerbare-Energien-Richtlinie
    de
    Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC | RED I | RED | Directive on the promotion of the use of energy from renewable sources | Renewable Energy Directive | Renewables Directive | Directive on the promotion of renewable energy sources | Directive on the promotion of renewable energies | Directive on the promotion of renewable energy
    en
    Definition Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC Reference "CELEX:32009L0028/EN"
    directive 2009/28/CE du Parlement européen et du Conseil du 23 avril 2009 relative à la promotion de l'utilisation de l'énergie produite à partir de sources renouvelables et modifiant puis abrogeant les directives 2001/77/CE et 2003/30/CE | directive sur les sources d'énergie renouvelables | directive sur les énergies renouvelables | directive RED I | RED I | directive relative à la promotion des énergies renouvelables | directive RED | RED
    fr
  7. LAW · FINANCE|financial institutions and credit
    Treoir 2011/61/AE ó Pharlaimint na hEorpa agus ón gComhairle maidir le Bainisteoirí Cistí Infheistíochta Malartacha agus lena leasaítear Treoir 2003/41/CE, Treoir 2009/65/CE, Rialachán (CE) Uimh. 1060/2009 agus Rialachán (AE) Uimh. 1095/2010 Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    an Treoir maidir le Bainisteoirí Cistí Infheistíochta Malartacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Richtlinie 2011/61/EU des Europäischen Parlaments und des Rates über die Verwalter alternativer Investmentfonds und zur Änderung der Richtlinien 2003/41/EG und 2009/65/EG und der Verordnungen (EG) Nr. 1060/2009 und (EU) Nr. 1095/2010 | Richtlinie über die Verwalter alternativer Investmentfonds | Richtlinie über die Verwaltung alternativer Investmentfonds
    de
    Directive 2011/61/EU of the European Parliament and of the Council on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 | Alternative Investment Fund Managers Directive | Directive on Alternative Investment Fund Managers | AIFMD | AIFM directive
    en
    Directive 2011/61/UE du Parlement européen et du Conseil sur les gestionnaires de fonds d’investissement alternatifs et modifiant les directives 2003/41/CE et 2009/65/CE ainsi que les règlements (CE) no 1060/2009 et (UE) no 1095/2010 | Directive sur les gestionnaires de fonds d’investissement alternatifs | directive GFIA
    fr
  8. FINANCE
    Treoir ó Pharlaimint na hEorpa agus ón gComhairle lena leasaítear Treoracha 2003/71/CE agus 2009/138/CE agus Rialacháin (CE) Uimh. 1060/2009, (AE) Uimh. 1094/2010 agus (AE) Uimh. 1095/2010 i ndáil leis na cumhachtaí atá ag an Údarás Maoirseachta Eorpach (an tÚdarás Eorpach um Árachas agus Pinsin Ghairme) agus ag an Údarás Maoirseachta Eorpach (an tÚdarás Eorpach um Urrúis agus Margaí) Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Directive of the European Parliament and of the Council amending Directives 2003/71/EC and 2009/138/EC and Regulations (EC) No 1060/2009, (EU) No 1094/2010 and (EU) No 1095/2010 in respect of the powers of the European Supervisory Authority (European Insurance and Occupational Pensions Authority) and the European Supervisory Authority (European Securities and Markets Authority) | Omnibus II Directive | Omnibus 2 Directive | Proposal for a Directive of the European Parliament and of the Council amending Directives 2003/71/EC and 2009/138/EC in respect of the powers of the European Insurance and Occupational Pensions Authority and the European Securities and Markets Authority
    en
    Comment Proposal for a Directive
    Proposition de directive du Parlement européen et du Conseil modifiant les directives 2003/71/CE et 2009/138/CE en ce qui concerne les compétences de l’autorité européenne des marchés financiers et de l’autorité européenne des assurances et des pensions professionnelles | "directive ""Omnibus II"""
    fr