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81 results

  1. EUROPEAN UNION|EU finance|Community budget · FINANCE|budget|budgetary procedure

    #643523

    IATE #3516065
    cistí a íocadh go mícheart Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    méid a íocadh go mícheart Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    rechtsgrundlos gezahlter Betrag | zu Unrecht bezahlter Betrag | zu Unrecht gezahlter Betrag
    de
    amount wrongly paid | funds unduly paid | amounts wrongly paid | funds wrongly paid | amount paid unduly | amounts paid unduly | amount unduly spent | sum wrongly paid
    en
    montants indûment payés | fonds indûment versés | paiments indus
    fr
  3. INTERNATIONAL RELATIONS|international affairs|international agreement · EDUCATION AND COMMUNICATIONS|communications|communications systems

    #612477

    IATE #891882
    Comhaontú maidir le hÍoc ar Sheachadadh (1994) Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Postnachnahmeabkommen (1994)
    de
    Comment XREF: Vgl. Fassung 1989, A060614.;MISC: Seoul, 14.09.1994.
    Cash-on-delivery Agreement (1994)
    en
    Arrangement concernant les envois contre remboursement (1994)
    fr
    Comment MISC: Signature: 1994.09.14 Seoul
  7. FINANCE|taxation|tax on consumption

    #643526

    IATE #3516094
    díolúine lena ngabhann an ceart CBL ar ionchur a asbhaint Reference sn04024/2021 REV1
    ga
    díolúine lena ngabhann in-asbhainteacht CBL arna íoc ag an gcéim roimhe sin Reference "Treoir (AE) 2020/2020 lena leasaítear Treoir 2006/112/CE ón gComhairle a mhéid a bhaineann le bearta sealadacha i ndáil le cáin bhreisluacha is infheidhme i leith soláthar vacsaíní COVID-19 agus feistí leighis diagnóiseacha in vitro mar fhreagairt ar phaindéim COVID-19"
    ga
    Context 'Ní ligtear do na Ballstáit leis ach oiread díolúine a dheonú lena ngabhann in-asbhainteacht CBL arna íoc ag an gcéim roimhe sin i ndáil le soláthar vacsaíní COVID-19 agus feistí leighis diagnóiseacha in vitro COVID-19 ná seirbhísí a bhfuil dlúthnasc acu leis na vacsaíní agus na feistí sin.' Reference "Treoir (AE) 2020/2020 lena leasaítear Treoir 2006/112/CE ón gComhairle a mhéid a bhaineann le bearta sealadacha i ndáil le cáin bhreisluacha is infheidhme i leith soláthar vacsaíní COVID-19 agus feistí leighis diagnóiseacha in vitro mar fhreagairt ar phaindéim COVID-19"
    echte Umsatzsteuerbefreiung | echte Steuerbefreiung | echte Befreiung | Steuerbefreiung mit Recht auf Vorsteuerabzug
    de
    Definition Umsatzsteuerbefreiung mit dem Recht auf Vorsteuerabzug Reference GD TAXUD
    Comment wird gemeinhin als „Nullsteuersatz“ bezeichnet
    exemption with the right to deduct input tax | exemption with the right to deduct input VAT | exemption with deductibility of VAT paid at the preceding stage | exemption with deductibility of the VAT paid at the preceding stage
    en
    Definition transaction involving goods or services, on the sale /provision of which a trader is not required to charge VAT (output tax) but in connection with which they are able to reclaim input tax Reference COM-EN
    Comment "An example would be a farmer selling the food he/she produces (zero-rated in the UK, hence no VAT charged on the sale) and reclaiming input tax on purchases relating to his/her business activity (e.g. when buying fertiliser, a new tractor, the services of an accountant). This could be construed as ""genuine relief from taxation"" in the sense that the goods are taxable, only the tax rate is zero."
    exonération avec droit à déduction de la taxe en amont | exonération avec droit à déduction de la TVA en amont | exonération avec droit à déduction | exonération avec droit à déduction de la TVA payée en amont | exonération avec droit à déduction de la TVA payée au stade antérieur
    fr
    Definition cas où aucune TVA ou taxe similaire n'est appliquée à une livraison de biens ou à une prestation de services (exonération de la TVA) mais où la TVA ou taxe similaire payée en amont peut néanmoins être déduite Reference "Conseil-FR, d'après Commission européenne > Taxation and Customs Union > Fiscalité > Taxe sur la valeur ajoutée (TVA) > Généralités > Règles de l’UE en matière de TVA par thème > Exonération de la TVA (25.11.2021)"
  10. FINANCE · BUSINESS AND COMPETITION|accounting

    #626459

    IATE #1364649
    dliteanas suim bhreise a íoc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Nachschußpflicht | Nachschußverpflichtung
    de
    Definition Verpflichtung, über die eigentliche (als Beteiligung an einem Unternehmen eingebrachte) Einlage hinaus zusätzliche Einzahlungen zu leisten Reference 1)Herbst,Wörterbuch Handel-Finanz-Recht
    liability to pay an additional amount | call liability | additional payment liability
    en
    obligation de compléter par de nouveaux versements | engagement de versements complémentaires
    fr
  11. TRADE · FINANCE

    #617420

    IATE #1071427
    doiciméad i gcoinne íoca Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Dokumente gegen Zahlung
    de
    documents against payment | d/p
    en
    Definition a notation on a draft used in export transactions in connection with collection against documents and documentary credit indicating that the documents may be handed over to the buyer only against payment Reference UBS Dict.of Banking and Finance
    document contre paiement | document contre payement | D/P
    fr
    Definition Procédure utilisée dans le commerce international par le vendeur de marchandises qui confie à sa banque le soin d'encaisser comptant auprès de l'acheteur le prix des documents se rapportant auxdites marchandises Reference Dictionnaire Banque, Bourse, Commerce extérieur - A.Boudinot
  15. FINANCE|insurance

    #638287

    IATE #2147996
    éilimh gan íoc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tar éis dheireadh na tréimhse 18 mhí a leagtar amach in Airteagal 67(5) den Rialachán cur chun feidhme, féadfaidh an institiúid chreidmheasach ús a ghearradh ar éilimh gan íoc, ach amháin má d’íoc an institiúid fhiachach, laistigh de shé mhí ó dheireadh na míosa ar cuireadh an t-éileamh isteach, éarlais arb ionann í agus 90 % ar a laghad den éileamh iomlán a cuireadh isteach de bhua Airteagal 67(1) nó (2) den Rialachán cur chun feidhme.' Reference "Rialachán (CE) Uimh. 987/2009 lena leagtar síos an nós imeachta chun Rialachán (CE) Uimh. 883/2004 maidir le comhordú na gcóras slándála sóisialta a chur chun feidhme, CELEX:32009R0987/GA"
    noch nicht abgewickelte Schadensfälle | noch zu erstattende Schäden
    de
    outstanding claims | claims outstanding
    en
    Definition difference between insurance claims filed and claims settled/paid Reference "'Claims outstanding Definition'; Ventureline Accounting Terms/Accounting Dictionary/Accounting Glossary. https://www.ventureline.com/accounting-glossary/C/claims-outstanding-definition/ [21.05.2014]"
    sinistre à payer
    fr
    Definition sinistre dont le montant n'est pas établi de façon definitive Reference "Institut d'assurance > Accueil > Centre linguistique > Le lexique, http://iadq.qc.ca/centre-linguistique/c.html?page=7&eOrd=desc&lexique=AF [6.6.2014]"
  17. FINANCE

    #602525

    IATE #160431
    fiachas gan íoc Reference "Oifig an Ard-Reachtaire Cuntas agus Ciste > Aimsigh an Tuarascáil > Foilseacháin > Fiachais na Scéime Iomarcaíochta agus Dócmhainneachta a Bhainistiú (17.6.2019)"
    ga
    fiach gan íoc Reference " An tAcht Um Dhílseánaigh Óstán, 1963"
    ga
    ausstehende Schulden | Restschuld
    de
    Definition noch nicht beglichene Schulden Reference Council-DE
    outstanding debt | debt outstanding
    en
    Definition portion of debt that has not yet been repaid Reference "Council-EN, based on: - 'outstanding debt', Farlex Financial Dictionary, http://financial-dictionary.thefreedictionary.com/Outstanding+Debt [17.8.2017] - 'outstanding debt', Business Dictionary, http://www.businessdictionary.com/definition/outstanding-debt.html [17.8.2017]"
    reliquat de la dette
    fr
    Definition montant de la dette qu'un emprunteur doit encore rembourser Reference Conseil-FR
  20. EMPLOYMENT AND WORKING CONDITIONS|employment

    #607270

    IATE #793190
    fostaíocht íoctha Reference Ionstraim Aontachais 1979, Airt. 45(1)
    ga
    fostaíocht shochrach Reference "Rialachán (CE) Uimh. 988/2009 lena leasaítear Rialachán (CE) Uimh. 883/2004 maidir le comhordú córas slándála sóisialta, agus lena gcinntear inneachar a iarscríbhinní"
    ga
    Context """I gcás tuismitheora ar ina leith a dhéantar sochar breoiteachta a ghineann ioncam a ríomh ar bhonn ioncaim ó fhostaíocht shochrach sa tSualainn, sásófar an ceanglas go mbeifear árachaithe…""" Reference "Rialachán (CE) Uimh. 988/2009 lena leasaítear Rialachán (CE) Uimh. 883/2004 maidir le comhordú córas slándála sóisialta, agus lena gcinntear inneachar a iarscríbhinní"
    paid employment | gainful employment
    en
    Definition employment where the incumbent holds an explicit (written or oral) or implicit employment contract which gives them a basic remuneration which is not directly dependent upon the revenue of the unit for which they work; persons in paid employment jobs are typically remunerated by wages and salaries, but may be paid by commission from sales, by piece-rates, bonuses or in-kind payments such as food, housing or training Reference "Council-EN based on:- Resolution concerning the International Classification of Status in Employment (ICSE-93) (10.3.2023), adopted by the Fifteenth International Conference of Labour Statisticians (January 1993)- Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union, Annex A, point 11.12, 'Employees'"
    Comment "This definition of 'paid employment' is from the 1993 ILO Resolution on the ICSE-93, which distinguishes between paid employment and self-employment. This definition is still used as a reference for the definition of 'employee' in the internationally agreed 'System of National Accounts' and in the 'European system of national and regional accounts in the European Union' (ESA).However, the more recent 2018 ILO ICSE has two dichotomies:- ICSE-18-R, which classifies employment in terms of type of economic risk (R) to which the worker is exposed, which distinguishes between employment for pay and employment for profit;- ICSE-18-A, which classifies employment in terms of the type of authority (A) that the worker is able to exercise in relation to the work performed, which distinguishes between dependent workers and independent workers."
    emploi salarié
    fr