Gaois

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12 results

  1. INTERNATIONAL RELATIONS|international affairs|international agreement
    Coinbhinsiún na Háige i dtaobh Longa Ospidéil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    an Coinbhinsiún maidir le díolúine longa ospidéil le linn cogaidh ó íocaíochtaí dleachtanna agus cánacha a gearradh ar mhaithe leis an stát Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abkommen über die Lazarettschiffe
    de
    Comment MISC: Den Haag, 21.12.1904.
    Convention for the Exemption of Hospital Ships, in Time of War, from The Payment of all Dues and Taxes Imposed for the Benefit of the State | Hague Convention on Hospital Ships
    en
    Comment Signed at The Hague, 21 December 1904.For the text of the Convention, see the International Committee of the Red Cross > Treaties Home > Introduction > Full text http://www.icrc.org/ihl.nsf/FULL/175?OpenDocument [11.10.2011]
    Convention sur les bâtiments hospitaliers
    fr
    Comment MISC: Signature: 1904.12.21 's-Gravenhage
  2. 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
    Besteuerung von Zinserträgen | Zinssteuerrichtlinie | Zinsertragsrichtlinie | Zinserträge | Zinsbesteuerungsrichtlinie | Richtlinie 2003/48/EG des Rates vom 3. Juni 2003 im Bereich der Besteuerung von Zinserträgen
    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
    Savings Directive | Savings Taxation Directive | Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments | European Union Savings Directive | EUSD | Savings Tax Directive
    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 épargne | directive sur la fiscalité de l'épargne | 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
    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]
  3. EUROPEAN UNION|European Union law|EU act · FINANCE|financial institutions and credit
    an Dara Treoir maidir le Seirbhísí Íocaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treoir (AE) 2015/2366 maidir le seirbhísí íocaíochta sa mhargadh inmheánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Richtlinie (EU) 2015/2366 des Europäischen Parlaments und des Rates vom 25. November 2015 über Zahlungsdienste im Binnenmarkt, zur Änderung der Richtlinien 2002/65/EG, 2009/110/EG und 2013/36/EU und der Verordnung (EU) Nr. 1093/2010 sowie zur Aufhebung der Richtlinie 2007/64/EG | zweite Zahlungsdiensterichtlinie | PSD2
    de
    Payment Services Directive 2 | Directive (EU) 2015/2366 on payment services in the internal market | revised directive on payment services | PSD2 | Second Payment Services Directive
    en
    Comment Entry into force: 20th day following publication in the Official Journal.Date of publication: 23.12.2015
    DSP2 | DSP 2 | deuxième directive sur les services de paiement | directive sur les services de paiement 2 | Directive (UE) 2015/2366 concernant les services de paiement dans le marché intérieur
    fr
  4. FINANCE|financial institutions and credit
    Treoir ó Pharlaimint na hEorpa agus ón gComhairle maidir le críochnaitheacht socraíochta i gcórais íocaíochta agus socraíochta urrús Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treoir maidir le Críochnaitheacht Socraíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Richtlinie des Europäischen Parlaments und des Rates über die Wirksamkeit von Abrechnungen in Zahlungs- sowie Wertpapierliefer- und -abrechnungssystemen
    de
    Directive of the European Parliament and of the Council on settlement finality in payment and securities settlement systems | SFD | Settlement Finality Directive
    en
    DCDR | Directive du Parlement européen et du Conseil concernant le caractère définitif du règlement dans les systèmes de paiement et de règlement des opérations sur titres | Directive du Parlement européen et du Conseil concernant la finalité et les garanties du règlement dans les systèmes de paiement et de règlement des opérations sur titres
    fr
    Comment DIV: La proposition a connu différents intitulés au cours de son trajet: d'abord "...concernant la finalité du règlement et les garanties" (JO C 207/96, p. 13), ensuite "...concernant le caractère définitif du règlement et les garanties" (JO C 259/97, p. 6 ). Le titre définitif de la directive est celui qui a été retenu dans la position commune du Conseil du 13.10.97 (JO C 375/97, p. 34).;UPDATED: ERS 16/03/2000
  5. ECONOMICS · FINANCE|monetary economics · FINANCE|monetary relations
    neamhchomhordú seachtrach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    éagothromaíocht sa chomhardú íocaíochtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    aussenwirtschaftliches Ungleichgewicht
    de
    Comment MISC: aus EG-Wörterverzeichnis.
    disequilibrium in the balance of payments | balance of payments imbalances | trade imbalance | external imbalance
    en
    Definition the presence of a current account deficit and/or a short-term capital outflow Reference Canale, R., Marani, U., 'External and Internal Imbalance: The Siamese Twins of the EMU', 7.11.2012, http://www.social-europe.eu/2012/11/external-and-internal-imbalance-the-siamese-twins-of-the-emu/ [20.2.2014]
    déséquilibre des balances de paiement | déséquilibre extérieur | déséquilibre du commerce extérieur
    fr
  6. AGRICULTURE, FORESTRY AND FISHERIES|agricultural policy|common agricultural policy
    idirghabháil ar íocaíocht dhíreach í Reference Rialachán (AE) 2021/2115 lena mbunaítear rialacha maidir le tacaíocht do phleananna straitéiseacha atá le tarraingt suas ag na Ballstáit faoin gcomhbheartas talmhaíochta (Pleananna Straitéiseacha CBT) agus le maoiniú ag an gCiste Eorpach um Ráthaíocht Talmhaíochta (CERT) agus ag an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe (CETFT)
    ga
    Context 'Chun leithdháileadh níos cothroime tacaíochta a chur chun cinn agus chun an t-ualach riaracháin a laghdú ar thairbhithe a fhaigheann méideanna beaga, ba cheart an rogha a bheith ag na Ballstáit idirghabháil shonrach a dhearadh d’fheirmeoirí beaga a thiocfadh in ionad na n-idirghabhálacha eile ar íocaíochtaí díreacha iad.' Reference Rialachán (AE) 2021/2115 lena mbunaítear rialacha maidir le tacaíocht do phleananna straitéiseacha atá le tarraingt suas ag na Ballstáit faoin gcomhbheartas talmhaíochta (Pleananna Straitéiseacha CBT) agus le maoiniú ag an gCiste Eorpach um Ráthaíocht Talmhaíochta (CERT) agus ag an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe (CETFT)
    idirghabháil i bhfoirm íocaíochtaí díreacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Maidir le gach idirghabháil i bhfoirm íocaíochtaí díreacha, an meán réadaithe nó an taonadmhéid aonfhoirmeach, ní bheidh sé níos ísle riamh ná an taonadmhéid beartaithe, murab é go sáraíonn an taschur réadaithe an taschur beartaithe arna leagan síos sa Phlean Straitéiseach faoi CBT.' Reference Togra le haghaidh Rialachán lena mbunaítear rialacha maidir le tacaíocht do phleananna straitéiseacha a bheidh le tarraingt suas ag na Ballstáit faoin gComhbheartas Talmhaíochta (Pleananna Straitéiseacha faoi CBT) agus arna maoiniú ag an gCiste Eorpach um Ráthaíocht Talmhaíochta (CERT) agus ag an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe (CETFT) agus lena n-aisghairtear Rialachán (AE) Uimh 1305/2013 ó Pharlaimint na hEorpa agus ón gComhairle agus Rialachán (AE) Uimh 1307/2013 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:52018PC0392/GA
    Intervention in Form von Direktzahlungen | Direktzahlungsintervention
    de
    Definition Intervention in Form einer Direktzahlung im Rahmen der Gemeinsamen Agrarpolitik Reference Council-DE in Anlehnung an Council-EN
    direct payments intervention | intervention in the form of direct payments
    en
    Definition intervention [ IATE:3581586 ] under the common agricultural policy in the form of direct payments [ IATE:912254 ] Reference Council-EN
    intervention sous la forme de paiements directs
    fr
    Definition type d'intervention au titre de la politique agricole commune (PAC) se présentant sous la forme de paiements directs Reference Conseil-FR
  7. TRADE|marketing|preparation for market
    réamhíocaíocht do na soláthraithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    payment in advance to the suppliers
    en
    Definition the account showing as a debit the amount paid to the suppliers at the time of the order and which is credited on receipt of the invoice Reference V.Q.,Chartered accountant,1994
    fournisseurs-avances et acomptes versés sur commandes
    fr
    Definition compte qui est débité lors du paiement par l'entreprise d'avances sur commandes passées auprès des fournisseurs, et est crédité après réception de la facture par l'entreprise Reference d'après La Revue fiduciaire,n°770 & 798,1993
  8. FINANCE|taxation|tax on income
    cánachas ar ioncam ó choigilteas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Réitíodh an bealach leis ar deireadh thiar do ghlacadh na Treorach maidir le cánachas ar ioncam ó choigilteas.' Reference An Chomhairle Eorpach, 20/21 Márta 2014, Conclúidí http://register.consilium.europa.eu/doc/srv?l=GA&t=PDF&gc=true&sc=false&f=ST%207%202014%20REV%201
    cánachas ar choigilteas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cánachas ar ioncam ó choigilteas i bhfoirm íocaíochtaí úis Reference Comhairle-GA
    ga
    Context 'Treoir ón gComhairle lena leasaítear Treoir 2003/48/CE maidir le cánachas ar ioncam ó choigiltis i bhfoirm íocaíochtaí úis' Reference Treoir ón gComhairle lena leasaítear Treoir 2003/48/CE maidir le cánachas ar ioncam ó choigiltis i bhfoirm íocaíochtaí úis https://webgate.ec.testa.eu/euramis/common/showDocument.do?bean.memory=Council%2DMaster&bean.docNo=st08192&bean.reqServ=Council&bean.year=2014&bean.docType=Ordinary%20doc%2E&bean.obs=2008%2F0215%28CNS%29&bean.sourceLanguage=EN&bean.firstLanguage=EN&bean.secondLanguage=GA&bean.docPage=1&bean.from=newtab
    Besteuerung von Zinserträgen | Besteuerung von Sparerträgen
    de
    Definition Besteuerung der grenzüberschreitenden Einkünfte natürlicher Personen ("Zinszahlungen") im Sinne d. Definition des Art.6 der RL 2014/48/EU (Zinsbesteuerungsrichtlinie IATE:2210772 ) Reference Council-DE, vgl. RL 2014/48/EU zur Änderung der Richtlinie 2003/48/EG im Bereich der Besteuerung von Zinserträgen CELEX:32014L0048/DE ; s.a. Begründung d. Änderungsvorschläge zu Art.6 der Zinsbesteuerungsrichtlinie (RL-Vorschlag CELEX:52008PC0727/DE )
    Comment die erweiterte Definition der "Zinszahlung" in Art.6 der RL 2014/48/EU umfasst neben Einkünften aus Forderungen (= Zinsen) auch Erträge aus forderungsäquivalenten Anlageinstrumenten (z.B. innovativen Finanzinstrumenten u. Lebensversicherungen, soweit sie hinsichtlich Risikobeschränkung und festgelegter Rendite Forderungen gleichwertig sind)
    taxation of savings income in the form of interest payments | taxation of savings income
    en
    Definition taxation of income generated from savings investments as defined in Article 6 of Council Directive 2003/48/EC ( Savings Tax Directive) [ IATE:2210772 ] Reference Council-EN based on: Council Directive 2014/48/EU amending Directive 2003/48/EC on taxation of savings income in the form of interest payments, CELEX:32014L0048/EN
    Comment Council Directive 2014/48/EU broaded the scope of Directive 2003/48/EC to include not only investments in debt claims, but also other types of savings income and products that generate interest or equivalent income, such as life insurance contracts and investment funds. The amended Directive came into force on 15.4.2014; it must be transposed by Member States by 1.1.2016 and applied from 1.1.2017. Council-EN based on: - Council Directive 2014/48/EU amending Directive 2003/48/EC on taxation of savings income in the form of interest payments, CELEX:32014L0048/EN - 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 [6.6.2014]
    fiscalité des revenus de l'épargne | fiscalité des revenus de l'épargne sous forme de paiements d'intérêts
    fr
    Definition imposition des revenus générés par l'épargne au sens de l'article 6 de la directive 2014/48/UE du Conseil [ IATE:2210772 ] Reference Conseil-FR sur la base de la directive 2014/48/UE du Conseil modifiant la directive 2003/48/CE en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts; CELEX:32014L0048/FR