Gaois

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4 results

  1. EUROPEAN UNION|European Union law|EU act|directive (EU)

    #669512

    IATE #3643401
    buntáiste nach beag maidir leis na cionta i gcoinne an chomhchóras Cánach Breisluacha Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    ga
    Definition buntáiste a fuarthas atá cothrom le EUR 10 000 000 nó os a chionn Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    erheblicher Vorteil aus Verstößen gegen das gemeinsame Mehrwertsteuersystem
    de
    Definition erlangter Vorteil in Höhe von 10 000 000 EURO oder mehr Reference Europäische Staatsanwaltschaft (EUStA) (3.6.2023)
    considerable advantage for the offences against common Value Added Tax system | considerable advantage for offences against the common VAT system
    en
    Definition gained advantage equal to or above EUR 10 000 000 Reference "Directive (EU) 2017/1371 of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law, literal 18, CELEX:32017L1371"
  2. EUROPEAN UNION|European Union law|EU act

    #669544

    IATE #3643433
    damáiste suntasach maidir leis na cionta i gcoinne an chomhchórais Chánach Bhreisluachain Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    ga
    Definition damáiste cothrom le EUR 10 000 000 nó os a chionn Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    erheblicher Schaden aus Verstößen gegen das gemeinsame Mehrwertsteuersystem
    de
    Definition Schaden in Höhe von 10 000 000 EUR oder mehr Reference Europäische Staatsanwaltschaft (EUStA) (2.6.2023)
    considerable damage for the offences against the common Value Added Tax system | considerable damage for offences against the common VAT system | serious offences against the common system of value added tax
    en
    Definition damage equal to or above EUR 10 000 000 Reference "Directive (EU) 2017/1371 of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law, literal 18, CELEX:32017L1371"
  3. EUROPEAN UNION|European Union law|EU law|application of EU law|infringement of EU law|fraud against the EU

    #643854

    IATE #3517627
    coireanna a dhéanann difear do leasanna airgeadais an Aontais Reference "Conradh ar Fheidhmiú an Aontais Eorpaigh (leagan comhdhlúite 2016), Airteagal 86(1), CELEX:12008E086/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'D'fhonn coireanna a dhéanann difear do leasanna airgeadais an Aontais a chomhrac, féadfaidh an Chomhairle, ag gníomhú di trí bhíthin rialachán arna nglacadh i gcomhréir le nós imeachta reachtach speisialta, Oifig an Ionchúisitheora Phoiblí Eorpaigh a chur ar bun ó Eurojust. Gníomhóidh an Chomhairle d'aon toil tar éis toiliú a fháil ó Pharlaimint na hEorpa.' Reference "Conradh ar Fheidhmiú an Aontais Eorpaigh (leagan comhdhlúite 2016), Airteagal 86(1), http://eur-lex.europa.eu/legal-content/GA/TXT/PDF/?uri=CELEX:12007L/PRO/B/02&from=GA"
    cionta in aghaidh leasanna airgeadais an Aontais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Sa chomhthéacs sin, déanfaidh Parlaimint na hEorpa agus an Chomhairle, trí bhíthin rialachán arna nglacadh i gcomhréir leis an ngnáthnós imeachta reachtach, struchtúr, oibriú, réimse gníomhaíochta agus cúraimí Eurojust a chinneadh. Féadfaidh a bheith san áireamh ar na cúraimí sin: (a) imscrúduithe coiriúla a thosú agus a bheartú go dtosófaí ar ionchúisimh arna seoladh ag údaráis náisiúnta inniúla, go háirithe na hionchúisimh a bhaineann le cionta in aghaidh leasanna airgeadais an Aontais...' Reference "Leagan comhdhlúite den Chonradh ar Fheidhmiú an Aontais Eorpaigh - CUID A TRÍ: BEARTAIS AGUS GNÍOMHAÍOCHTAÍ INMHEÁNACHA AN AONTAIS - TEIDEAL V: AN LIMISTÉAR SAOIRSE, SLÁNDÁLA AGUS CEARTAIS - Caibidil 4: Comhar breithiúnach in ábhair choiriúla - Airteagal 85 (sean-Airteagal 31 CAE), CELEX:12008E085/GA"
    Definition gníomhaíochtaí coiriúla a mbíonn tionchar diúltach acu ar leasanna airgeadais an Aontais Eorpaigh Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Comment Samplaí de chionta coiriúla a dhéanann difear do leasanna airgeadais an Aontais: ‘calaois a dhéanann difear do leasanna airgeadais an Aontais’, ‘sciúradh airgid,’ ‘éilliú éighníomhach’, ‘éilliú gníomhach’ agus ‘míleithreasú’.
    Straftat, die den EU-Haushalt schädigen | Straftat gegen den EU-Haushalt
    de
    Definition kriminelle Handlungen mit negativen Auswirkungen auf die finanziellen Interessen der Europäischen Union Reference Europäische Staatsanwaltschaft (EUStA) (30.5.2023)
    Comment "1) XREF: finanzielle Interessen der Union IATE:3550865 2) Beispiele für Straftaten zum Nachteil der finanziellen Interessen der Europäischen Union sind: Betrug zum Nachteil der finanziellen Interessen der Union, Geldwäsche, Bestechlichkeit, Bestechung und missbräuchliche Verwendung."
    criminal offences affecting the financial interests of the Union | offences against the financial interests of the Union | crimes affecting the financial interests of the Union | offences committed against the financial interests of the Union
    en
    Definition "criminal activities having a negative impact on the financial interests of the European Union" Reference "Council-CENTERM based on Articles 85 and 86 TFEU"
    Comment Examples of criminal offences affecting the financial interests of the Union are:- fraud affecting the Union’s financial interests;- money laundering involving property derived from the criminal offences covered by the.Directive:- passive corruption by a person who exercises a public service function in relation to EU funds:- active corruption in a way which damages, or is likely to damage, the Union's financial interests and- misappropriation by a person who is entrusted with the management of funds or assets in a way which damages or is likely to damage the Union's financial interests.
  4. EUROPEAN UNION|European Union law|EU law

    #669524

    IATE #3643413
    cionta tromchúiseacha i gcoinne an chomhchórais chánach bhreisluacha Reference "Iris Oifigiúil an Aontais Eorpaigh, Treoir (AE) 2017/1371 ó Pharlaimint na hEorpa agus ón gComhairle an 5 Iúil 2017 maidir leis an gcomhrac in aghaidh na calaoise ar leasanna airgeadais an Aontais trí bhíthin an dlí choiriúil, 28.7.2017, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:32017L1371 [9.6.2023]"
    ga
    Context Le coincheap na gcionta tromchúiseacha i gcoinne an chomhchórais chánach bhreisluacha (“CBL”) (“comhchóras CBL”) mar a bunaíodh le Treoir 2006/112/CE ón gComhairle (8), tagraítear do na cineálacha is tromchúisí de chalaois CBL, go háirithe calaois rothlach, calaois CBL trí thrádálaithe atá in easnamh, agus calaois CBL arna déanamh laistigh d'eagraíocht choiriúil, ar rudaí iad a chruthaíonn bagairtí tromchúiseacha don chomhchóras CBL agus, ar an gcaoi sin, do bhuiséad an Aontais. Reference "Iris Oifigiúil an Aontais Eorpaigh, Treoir (AE) 2017/1371 ó Pharlaimint na hEorpa agus ón gComhairle an 5 Iúil 2017 maidir leis an gcomhrac in aghaidh na calaoise ar leasanna airgeadais an Aontais trí bhíthin an dlí choiriúil, 28.7.2017, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:32017L1371 [9.6.2023]"
    Definition cionta ina bhfuil na gníomhartha agus na neamhghníomhartha d’aon ghnó: - bainteach le críoch dhá Bhallstát nó níos mó, - ag teacht ó scéim chalaoiseach trína ndéantar iad ar bhealach struchtúrtha d’fhonn leas míchuí a bhaint as an gcomhchóras CBL agus gurb é EUR 10 000 000 ar a laghad an damáiste iomlán a dhéantar de bharr na gcionta. Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Comment Na cineálacha is tromchúisí de chalaois CBL, calaois rothlach, calaois CBL trí thrádálaithe atá ar iarraidh agus calaois CBL a dhéantar laistigh d’eagraíocht choiriúil, cruthaíonn siad bagairtí tromchúiseacha ar an gcomhchóras CBL agus, dá bhrí sin, ar bhuiséad an Aontais
    schwerwiegender Verstoß gegen das gemeinsame Mehrwertsteuersystem | Schwerwiegender Verstoß gegen das gemeinsame Mehrwertsteuersystem | schwerwiegende Straftat gegen das gemeinsam Mehrwertsteuersystem
    de
    Definition Straftaten, bei denen die vorsätzlichen Handlungen und Unterlassungen - mit dem Hoheitsgebiet von zwei oder mehr Mitgliedstaaten verbunden sind, - auf ein Betrugssystem zurückzuführen sind, bei dem die Straftaten in strukturierter Form mit dem Ziel begangen werden, einen ungerechtfertigten Vorteil aus dem gemeinsamen Mehrwertsteuersystem zu ziehen, und wenn der durch die Straftaten verursachte Gesamtschaden sich auf mindestens 10 000 000 EUR beläuft. Reference Europäische Staatsanwaltschaft (EUStA) (2.6.2023)
    Comment die schwersten Formen des Mehrwertsteuerbetrugs, insbesondere Karussellbetrug, „Missing-Trader-Mehrwertsteuerbetrug“ und im Rahmen einer kriminellen Vereinigung begangener Mehrwertsteuerbetrug, aus denen eine ernsthafte Bedrohung für das gemeinsame Mehrwertsteuersystem und somit den Unionshaushalt erwächst
    serious offences against the common system of value added tax | serious offences against the common system of VAT
    en
    Definition offences where the intentional acts and omissions: - are connected with the territory of two or more Member States, - result from a fraudulent scheme whereby they are committed in a structured way with the aim of taking undue advantage of the common VAT system and the total damage caused by the offences is at least EUR 10 000 000 Reference "European Public Prosecutor's Office (EPPO) based on: Directive (EU) 2017/1371 of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law, literal 4 and Art 2(2) CELEX:32017L1371"
    Comment The most serious forms of VAT fraud, carrousel fraud, VAT fraud through missing traders and VAT fraud committed within a criminal organisation, create serious threats to the common VAT system and thus to the Union budget,