FINANCE|taxation · BUSINESS AND COMPETITION|accounting · BUSINESS AND COMPETITION|business organisation|business activity
- díoltóir eisiata Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Context 'Baileoidh an tOibreoir Ardán Tuairiscithe an fhaisnéis seo a leanas maidir le gach Díoltóir is Eintiteas agus nach Díoltóir Eisiata é: (a)an t‑ainm dlíthiúil; (b)an Príomhsheoladh; (c)aon TIN a eisítear don Díoltóir, lena n‑áirítear gach Ballstát ina n‑eisítear é; (d)uimhir aitheantais CBL an Díoltóra, i gcás ina bhfuil sí ar fáil; (e)uimhir chlárúcháin ghnó; (f)buanbhunaíocht a bheith ann san Aontas, nuair is féidir, lena léirítear gach Ballstát faoi seach, áit a bhfuil buanbhunaíocht dá leithéid lonnaithe ann.' Reference "Togra le haghaidh Treoir lena leasaítear Treoir 2011/16/AE maidir le comhar riaracháin i réimse an chánachais, CELEX:52020PC0314/GA"
- Definition aon Díoltóir ar Eintiteas Rialtais é Reference "Togra le haghaidh Treoir lena leasaítear Treoir 2011/16/AE maidir le comhar riaracháin i réimse an chánachais, CELEX:52020PC0314/GA"
- freigestellter Verkäufer
- de
- Definition "jeder Verkäufer, bei dem es sich um einen staatlichen Rechtsträgerhandelt" Reference "Vorschlag für eine RICHTLINIE DES RATES zur Änderung der Richtlinie 2011/16/EU des Rates über die Zusammenarbeit der Verwaltungsbehörden im Bereich der Besteuerung"
- excluded seller
- en
- Definition "any seller (a) that is a governmental entity;(b) that is an entity the stock of which is regularly traded on an established securities market or a related entity of an entity the stock of which is regularly traded on an established securities market;(c) that is an entity for which the platform operator facilitated more than 2 000 relevant activities by means of the rental of immovable property in respect of a property listing during the reporting period; or(d) for which the platform operator facilitated less than 30 relevant activities by means of the sale of goods and for which the total amount of consideration paid or credited did not exceed EUR 2 000 during the reporting period" Reference "Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation"
- vendeur exclu
- fr
- Definition "tout vendeur qui est une entité publique" Reference "Proposition de DIRECTIVE DU CONSEIL modifiant la directive 2011/16/UE du Conseil relative à la coopération administrative dans le domaine fiscal (COM(2020) 314 final)"