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]
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
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
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]
ECONOMICS · TRADE|marketing|preparation for market
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
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)
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
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
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
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)
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]
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