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72 results

  1. EUROPEAN UNION|EU institutions and European civil service|EU body|Committee of the Regions · EUROPEAN UNION|EU institutions and European civil service|EU body|European Economic and Social Committee · EUROPEAN UNION|EU institutions and European civil service|operation of the Institutions

    #570296

    IATE #2232929
    tuairim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    AC | Stellungnahme
    de
    opinion
    en
    Definition document adopted by the Committee on a particular issue, to be submitted to other institutions Reference Rules of Procedure of the European Economic and Social Committee (14 July 2010), Rule 29, Rule 54, and Rule 55 CELEX:32010Q1209(01)/EN
    avis
    fr
    Definition document non contraignant adopté par le CESE ou le CdR sur une thématique particulière et destiné à une autre institution de l'UE Reference EESC/COR-FR, d'après le règlement intérieur du Comité économique et social européen: CELEX:32010Q1209(01)/FR [14.6.2017] et celui du Comité des régions: CELEX:32014Q0305(01)/FR [14.6.2017]
  2. EUROPEAN UNION|European Union law|EU act

    #535091

    IATE #844514
    tuairim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Stellungnahme
    de
    Definition einer der Rechtsakte, den die Organe für die Ausübung der Zuständigkeiten der Union annehmen können; nicht verbindlich Reference Art.288 AEUV http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2008:115:0047:0199:DE:PDF
    Comment UPD: aka 10.03.10
    opinion
    en
    Definition one of the legal acts which may be adopted by an institution to exercise the Union's competences; has no binding force Reference See Article 288 TFEU, Consolidated version of the Treaty on the Functioning of the European Union, http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2008:115:0047:0199:EN:PDF
    avis
    fr
    Definition acte juridique non contraignant qui peut être adopté par les institutions pour exercer les compétences de l'Union Reference voir : version consolidée du Traité sur le fonctionnement de l'Union européenne (TFUE), JO C 115 du 9.5.2008, article 288 [ http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2008:115:0047:0199:FR:PDF ]
  4. EUROPEAN UNION|EU institutions and European civil service|EU body|European Economic and Social Committee · EUROPEAN UNION|EU institutions and European civil service|operation of the Institutions

    #570225

    IATE #2232288
    tuairim bhreise Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ergänzende Stellungnahme
    de
    Definition Stellungnahme, mit der der Europäische Wirtschafts- und Sozialausschuss (EWSA) eine frühere Stellungnahme um neue Aspekte ergänzen oder dem aktuellen Stand anpassen kann Reference Durchführungsbestimmung zu Artikel 29 Absatz A der Geschäftsordnung des EWSA vom September 2010, Dokument CESE 1246/2010
    additional opinion
    en
    Definition later opinion on the same subject as an earlier one, which enables the EESC to supplement or update the earlier opinion Reference EESC/COR JS, based on: Implementing Provisions of the Rules of Procedure of the European Economic and Social Committee, Rule 29(a) http://www.eesc.europa.eu/resources/docs/ces1246-2010_regl_en.doc [29.3.2016]
    supplément d'avis
    fr
    Definition avis élaboré par le CESE afin de compléter ou d'actualiser un avis antérieur Reference EESC/COR-FR, d'après les modalités d'application du règlement intérieur du Comité économique et social européen (article 29): http://www.eesc.europa.eu/resources/docs/ces1246-2010_regl_fr.doc (20.4.2016)
  5. BUSINESS AND COMPETITION|accounting · BUSINESS AND COMPETITION|accounting|management accounting

    #528762

    IATE #748148
    tuairim neamhfhabhrach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Má thugann an Coimisiún tuairim neamhfhabhrach, ní fhéadfaidh an Bord Stiúrthóirí an maoiniú áirithe a dheonú mura gcinnfidh sé é sin d'aon toil, gan an stiúrthóir a bheidh ainmnithe ag an gCoimisiún a bheith páirteach sa vótáil.' Reference 'Leaganacha comhdhlúite den Chonradh ar an Aontas Eorpach agus den Chonradh ar Fheidhmiú an Aontais Eorpaigh,' Iris Oifigiúil an Aontais Eorpaigh, http://eur-lex.europa.eu/legal-content/GA/TXT/PDF/?uri=OJ:C:2016:202:FULL&from=EN [15.11.2017]
    tuairim chodarsnach Reference Leagan comhdhlúite An Chonartha ag bunú an Chomhphobail Eorpaigh, Airteagal 300 (Sean-Airteagal 228 )
    ga
    Context 'Más tuairim chodarsnach atá tugtha ag an gCúirt Bhreithiúnais, ní fhéadfaidh an comhaontú teacht i bhfeidhm ach amháin faoi na coinníollacha atá leagtha síos in Airteagal 48 den Chonradh ar an Aontas Eorpach.' Reference Leagan comhdhlúite An Chonartha ag bunú an Chomhphobail Eorpaigh, Airteagal 300 (Sean-Airteagal 228 )
    negativer Bestätigungsvermerk
    de
    adverse opinion
    en
    Definition type of modified opinion expressed when the auditor has obtained sufficient appropriate audit evidence and concludes that misstatements or instances of non-compliance that are material individually or in the aggregate are pervasive to the annual accounts or the underlying transactions Reference Council-EN, based on: European Court of Auditors, Financial and Compliance Audit Manual, 2012, http://www.eca.europa.eu/Lists/ECADocuments/FCAM_2012/FCAM_2012_EN.PDF [8.2.2016]
    Comment See also: -audit opinion IATE:748217 - unqualified opinion IATE:748478 - unqualified opinion with an emphasis of matter IATE:3557017 - qualified opinion IATE:748152 - disclaimer of opinion IATE:748153
    opinion défavorable
    fr
    Definition (I) Un rapport assorti d'une proposition d'opinion défavorable doit être envisagé lorsque l'effet d'un désaccord sur la fiabilité des comptes et/ou la légalité et la régularité des opérations sous-jacentes est assez substantiel et étendu pour que l'auditeur conclue qu'une réserve n'est pas propre à qualifier la nature trompeuse ou incomplète des comptes examinés et/ou les éléments affectant la légalité et la régularité des opérations sous-jacentes. Reference (I) Manuel d'audit, module B.11, annexe B.11.6, page 5.
  7. EUROPEAN UNION|EU institutions and European civil service|EU institution · INTERNATIONAL RELATIONS|international affairs|international agreement

    #536768

    IATE #858142
    tuairim chomhairleach Reference Airt. 192 CE
    ga
    Stellungnahme | beratende Stellungnahme
    de
    Comment CONTEXT: Zollrat;DIV: BHW (31/1/90)
    advisory opinion | consultative opinion
    en
    Comment CONTEXT: "The Sea-Bed Disputes Chamber shall give advisory opinions at the request of the Assembly or the Council on legal questions arising within the scope of their activities."
    avis consultatif
    fr
    Comment CONTEXT: "La Chambre pour le règlement des différends relatifs aux fonds marins donne des avis consultatifs, à la demande de l'Assemblée ou du Conseil, sur les questions juridiques qui se posent dans le cadre de leur activité.";DIV: FTF (24/10/89)
  9. TRADE|marketing|preparation for market

    #564851

    IATE #1683537
    tuarascáil na n-iniúchóirí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Berichterstattung des Wirtschaftsprüfers | Prüfungsbericht
    de
    auditors'opinion | auditors'report | report of independent accountants
    en
    Definition a summary of the findings of a firm of certified public accountants that audits,or examines,a company's financial statements Reference Getting Back to the Basics,Understanding Financials,1998,AG-CPA
    rapport des commissaires aux comptes
    fr
    Definition rapport intégré dans le rapport annuel, et se divisant en deux parties: un rapport général (opinion sur les comptes) et un rapport spécial (conventions conclues entre la société et les administrateurs) Reference Le Journal Des Finances,Le lexique du Trader,1997
  10. FINANCE|monetary economics · LAW

    #578428

    IATE #3528088
    tuairim maidir le hinniúlacht Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Rechtsfähigkeitsgutachten
    de
    capacity opinion
    en
    Definition participant-specific opinion that contains an assessment of a participant's legal capacity to enter into and carry out its obligations under the Harmonised Conditions for Participation in TARGET2 Reference COM-EN, based on:Guideline of the European Central Bank of 26 April 2007 on a Trans-European Automated Real-time Gross settlement Express Transfer system (TARGET2) (ECB/2007/2), OJ L 237, 8.9.2007, CELEX:32007O0002/EN
    avis relatif à la capacité
    fr
    Definition un avis spécifique à un participant contenant une évaluation de sa capacité juridique à contracter et à exécuter ses obligations en vertu des présentes conditions Reference Orientation de la Banque centrale européenne du 26 avril 2007 relative au système de transferts express automatisés transeuropéens à règlement brut en temps réel (TARGET2) (BCE/2007/2), JO L 237 du 8.9.2007, CELEX:32007O0002/FR
  11. EUROPEAN UNION|EU institutions and European civil service|EU body|European Economic and Social Committee · EUROPEAN UNION|European Union law|EU act|opinion (EU)|ESC opinion

    #580872

    IATE #3541202
    tuairim de chatagóir A Reference EESC-GA
    ga
    Catagóir A Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Definition tuairim ó CESE ar tugadh an tosaíocht is mó is féidir di Reference EESC/COR-GA: bunaithe ar Riail 33 de Rialacha Nós Imeachta CESE
    Comment Tá leagan Gaeilge de Rialacha Nós Imeachta 2019 ar fáil in CESE. Ós go cúlghabhálach a rinneadh an t-aistriúchán, níor foilsíodh an leagan Gaeilge san Iris Oifigiúil.
    category A opinion
    en
    Definition opinion of the European Economic and Social Committee the treatment of which has been afforded the highest priority Reference CoR/EESC-EN, based on: EESC Rules of Procedure (Rule 33) (14.6.2019)
  12. EUROPEAN UNION|EU institutions and European civil service|EU body|European Economic and Social Committee · EUROPEAN UNION|European Union law|EU act|opinion (EU)|ESC opinion

    #580873

    IATE #3541203
    tuairim de chatagóir B Reference EESC-GA
    ga
    Catagóir B Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Definition tuairim ó CESE ar sannadh leibhéal tosaíochta idirmheánaí di, ar leibhéal é is ísle ná catagóirí A agus B + ach is airde ná catagóir C Reference EESC/COR-GA: bunaithe ar Riail 33(3) de Rialacha Nós Imeachta CESE
    Comment Tá leagan Gaeilge de Rialacha Nós Imeachta 2019 ar fáil in CESE. Ós go cúlghabhálach a rinneadh an t-aistriúchán, níor foilsíodh an leagan Gaeilge san Iris Oifigiúil.
    category B opinion
    en
    Definition opinion of the European Economic and Social Committee the treatment of which has been assigned an intermediate priority level, lower than categories A and B + but higher than category C Reference CoR/EESC-EN, based on: EESC Rules of Procedure (Rule 33(3)) (12.6.2019)
    Comment Normally to be handled by a rapporteur working alone (7.6.2019) or a rapporteur-general (7.6.2019).
  13. EUROPEAN UNION|EU institutions and European civil service|EU body|European Economic and Social Committee · EUROPEAN UNION|EU institutions and European civil service|operation of the Institutions

    #587012

    IATE #3563698
    tuairim de chatagóir B+ Reference EESC/COR-GA: bunaithe ar Riail 33 de Rialacha Nós Imeachta CESE
    ga
    Definition tarchur de chatagóir B a láimhseálann grúpa dréachtaithe ar a bhfuil triúr comhaltaí in ionad gnáth-rapóirtéir ag oibriú dó ina aonar nó rapóirtéir ginearálta a bheith ina bhun Reference EESC/COR-GA: bunaithe ar Riail 33 de Rialacha Nós Imeachta CESE
    Comment Tá leagan Gaeilge de Rialacha Nós Imeachta 2019 ar fáil in CESE. Ós go cúlghabhálach a rinneadh an t-aistriúchán, níor foilsíodh an leagan Gaeilge san Iris Oifigiúil.
    category B+ opinion
    en
    Definition a category B referral handled by a three-member drafting group instead of the usual rapporteur working alone or a rapporteur-general Reference CoR/EESC-EN, based on: EESC Rules of Procedure (Rule 33) (14.6.2019)
  14. EUROPEAN UNION|EU institutions and European civil service|EU body|European Economic and Social Committee · EUROPEAN UNION|European Union law|EU act|opinion (EU)|ESC opinion

    #580874

    IATE #3541204
    tuairim de chatagóir C Reference EESC-GA
    ga
    Catagóir C Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Definition tuairim ó CESE ar sannadh an leibhéal tosaíochta is lú di Reference EESC/COR-GA: bunaithe ar Riail 33(3) de Rialacha Nós Imeachta CESE
    Comment Tá leagan Gaeilge de Rialacha Nós Imeachta 2019 ar fáil in CESE. Ós go cúlghabhálach a rinneadh an t-aistriúchán, níor foilsíodh an leagan Gaeilge san Iris Oifigiúil.
    category C opinion
    en
    Definition opinion of the EESC which has been afforded the lowest priority level Reference CoR/EESC-EN, based on: EESC Rules of Procedure (Rule 33(3)) (12.6.2019)
  15. INTERNATIONAL ORGANISATIONS|world organisations|world organisation|World Customs Organisation · TRADE|tariff policy|customs tariff

    #545567

    IATE #1102266
    tuairim maidir le haicmiú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    tuairim maidir le rangú Reference Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... cinntí maidir le rangú, tuairimí nó leasuithe maidir le rangú ar na nótaí míniúcháin a ghabhann le hAinmníocht na Tuairisce Comhchuibhithe Tráchtearra agus an Chórais um Chódú, a ghlac an Eagraíocht a bhunaigh an Coinbhinsiún lena mbunaítear Comhairle Comhair Custaim, arna ndéanamh sa Bhruiséil an 15 Nollaig 1950, le héifeacht ón dáta a foilsíodh an Teachtaireacht ón gCoimisiún i sraith 'C' in Iris Oifigiúil an Aontais Eorpaigh...' Reference Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais (athmhúnlú), CELEX:02013R0952-20200101/GA
    Einreihungsavis | Tarif-Avis
    de
    classification opinion
    en
    Definition opinion adopted by the World Customs Organisation on the classification of specific goods within a heading or subheading of the Harmonised Commodity Description and Coding System Reference COM-EN, based on:World Customs Organization > Topics > Nomenclature and Classification of Goods > Instruments and Tools > Tools to assist with the classification in the HS > Compendium of Classification Opinions (28.10.2020)
    avis de classement
    fr
    Definition avis adopté par le comité du SH pour assurer l’application uniforme du SH dans le domaine du classement tarifaire des marchandises qui ont fait l’objet de discussions au sein de ce comité Reference COM-FR d'après: Manuel TARBEL - Partie 3 - Nomenclature des marchandises - Département Législation - Service Tarif - 2019 (29.7.2020)
  16. EUROPEAN UNION|EU institutions and European civil service|EU institution|European Parliament · EUROPEAN UNION|European construction|European Union · POLITICS|parliamentary proceedings|parliamentary procedure

    #526469

    IATE #124927
    an coiste ar iarradh tuairim air Reference Rialacha Nós Imeachta Pharlaimint na hEorpa (Iúil 2013): http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+RULES-EP+20130701+0+DOC+PDF+V0//GA&language=GA
    ga
    Context 'Más rud é gur mian leis an gcoiste ar tarchuireadh ábhar chuige i dtosach barúlacha coiste eile a chloisteáil, nó más rud é gur mian le coiste eile a chuid barúlacha ar thuarascáil an choiste ar tarchuireadh ábhar chuige i dtosach a chur in iúl, féadfaidh na coistí sin a iarraidh ar an Uachtarán, i gcomhréir le Riail 188(3), coiste amháin a ainmniú mar an coiste freagrach agus an coiste eile a ainmniú mar an coiste ar iarradh tuairim air.' Reference Rialacha Nós Imeachta Pharlaimint na hEorpa (Iúil 2013): http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+RULES-EP+20130701+0+DOC+PDF+V0//GA&language=GA
    mitberatender Ausschuss
    de
    committee asked for an opinion
    en
    commission saisie pour avis
    fr
  17. ECONOMICS · TRADE|marketing|preparation for market

    #563998

    IATE #1651057
    giúiré tomhaltóirí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kaufpanel
    de
    controlled-opinion test | purchase panel | consumer jury
    en
    Definition /in the consumer-jury method (controlled-opinion test)..one selects a carefully drawn sample of the consuming public to rate a series of advertisements. Reference OJEC L 354/1994
    panel de consommateurs
    fr
    Definition un groupe-témoin...constituant un échantillon permanent aux caractéristiques très marquées et spécialisées...(--, panel de distributeurs). Reference OJEC L 354/1994
  18. EUROPEAN UNION|EU institutions and European civil service|EU body|European Economic and Social Committee · EUROPEAN UNION|EU institutions and European civil service|operation of the Institutions

    #530002

    IATE #767594
    frituairim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gegenstellungnahme
    de
    counter-opinion
    en
    Definition instrument of the European Economic and Social Committee setting out a generally divergent view to a section opinion Reference Rules of Procedure of the European Economic and Social Committee (July 2010), Rule 51(7) CELEX:32010Q1209(01)/EN
    Comment See also "opinion", IATE:2232929
    contravis
    fr
    Definition Amendement ou série d’amendements ayant pour objet de manifester une position globalement divergente par rapport à l'avis de la section spécialisée. Reference Article 51, paragraphe 7, du règlement intérieur du CESE (mars 2008).
  19. ECONOMICS

    #579545

    IATE #3532063
    tuairim thírshonrach Reference Comhairle-GA
    ga
    tuairim a bhaineann go sonrach le tír áirithe Reference Conclúidí na Comhairle Eorpaí (24/25 Márta 2011) http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/120318.pdf
    ga
    Context "Ar an mbonn sin, tíolacfaidh an Coimisiún a chuid tograí chun tuairimí agus moltaí a bhaineann go sonrach le tíortha áirithe a chur ar fáil in am trátha lena nglacadh roimh chruinniú na Comhairle Eorpaí i mí an Mheithimh." Reference Conclúidí na Comhairle Eorpaí (24/25 Márta 2011) http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/120318.pdf
    länderspezifische Stellungnahme
    de
    Definition von der Kommission vorgeschlagene Stellungnahme des Rates zu den haushaltspolitischen Maßnahmen eines Mitgliedstaats im Rahmen seines nationalen Reformprogramms und seines Stabilitäts- bzw. Konvergenzprogramms Reference Council-DE
    Comment abschließender Teil des "Europäischen Semesters", s.a. Commission MEMO/11/14, European semester: a new architecture for the new EU Economic governance – Q&A http://ec.europa.eu/europe2020/pdf/m11_14.en.pdf (nur EN); DIV: RSZ, 7.4.11
    country opinion | country-specific opinion
    en
    Definition opinon on a given EU Member State's fiscal policies adopted by the Council based on Member States' National Reform Programmes and Stability and Convergence Programmes Reference EUROPA > European Commission > Europe 2020 http://ec.europa.eu/europe2020/pdf/annex_swd_implementation_last_version_15-07-2010.pdf [22.03.2011]
    Comment Proposals for opinions based on Member States' NRPs and SCPs are to be submitted by the Commission in June and adopted at the end of the European semester. For "country-specific recommendations" see IATE:2247461 .
    spécifiques | spécifique | avis par pays
    fr
    Definition avis du Conseil proposé par la Commission en ce qui concerne la politique budgétaire menée par un État membre dans le cadre de son programme de réforme national et de son programme de stabilité et de convergence Reference Conseil-FR
    Comment voir aussi "recommandations par pays", IATE:2247461
  20. EUROPEAN UNION · EUROPEAN UNION|EU institutions and European civil service|EU body · EUROPEAN UNION|EU institutions and European civil service|operation of the Institutions

    #577704

    IATE #3523372
    cinneadh gan tuairim nó tuarascáil a tharraingt suas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Definition cinneadh gan tuairim nó tuarascáil a tharraingt suas nuair, de réir an choimisiúin (nó an treoirchoimisiúin), nach bhfuil aon leas réigiúnach nó áitiúil ná tábhacht pholaitiúil ag baint leis an doiciméad i gceist Reference COR/EESC - GA
    Absehen von einer Stellungnahme oder von einem Bericht
    de
    Definition Beschluss, keine Stellungnahme bzw. keinen Bericht zu erarbeiten, wenn die (federführende) Fachkommission des Ausschusses der Regionen (AdR) der Ansicht ist, dass ein Beratungsgegenstand, mit dem sie befasst wurde, keine regionalen oder lokalen Anliegen berührt oder politisch nicht von Bedeutung ist Reference Geschäftsordnung des Ausschusses der Regionen, Art. 62 CELEX:32010Q0109(01)/DE (8.8.2011)
    decision not to draw up an opinion or a report | decision not to draw up an opinion
    en
    Definition Decision of the Committee not to draw up an opinion or a report when, according to the (lead) commission, the document referred to it has no regional or local interest or is not of political importance. Reference Rules of Procedure of the Committee of the Regions, Rule 62 CELEX:32010Q0109(01)/EN
    décision de ne pas élaborer un avis | renonciation à l’élaboration d’un avis ou d’un rapport
    fr
    Definition fait qu'une commission du Comité des régions saisie d’une proposition décide de ne pas élaborer d’avis ou de rapport à son sujet, parce qu'elle estime que ce texte ne met pas en cause des intérêts régionaux ou locaux ou n’a pas de portée politique Reference Règlement intérieur du Comité des régions du 31 janvier 2014, article 67: CELEX:32014Q0305(01)/FR