Gaois

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32 results

  3. TRADE|marketing|preparation for market · FINANCE

    #623329

    IATE #1239463
    creidmheas urraithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Realkredit | Immobiliarkredit
    de
    Definition Kredit gegen dingliche Sicherung ;1.im weiteren Sinne jeder Kredit gegen Verpfaendung oder Sicherungsuebereignung realer Vermoegenswerte, z.B.Waren, Wertpapiere usw.2.im Engeren Sinne nur der Immob iliarkredit, der vor allem von Sparkassen, Realkreditinstituten...gewaehrt wird Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung ;Gabler
    loan or credit secured on real property | real estate credit
    en
    Definition a credit supported by real security Reference Internat.Account.Lex.,UEC-Group Accounts
    crédit réel | crédit immobilier
    fr
    Definition crédit garanti par une sûreté réelle Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  6. FINANCE|taxation · BUSINESS AND COMPETITION|business classification|type of business|multinational enterprise

    #666739

    IATE #3626601
    meán infheistíochta réadmhaoine Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Chun críoch an Airteagail seo, ciallaíonn eintiteas infheistíochta árachais eintiteas a chomhlíonfadh na sainmhínithe ar chiste infheistíochta a leagtar amach in Airteagal 3, pointe (25) nó ar mheán infheistíochta réadmhaoine a leagtar amach in Airteagal 3, pointe (26) mura mbunófaí i ndáil le dliteanais faoi chonradh árachais nó faoi chonradh blianachta é agus mura mbeadh sé ar úinéireacht iomlán ag eintiteas atá faoi réir rialáil sa dlínse ina bhfuil sé lonnaithe mar chuideachta árachais.' Reference "Togra le haghaidh Treoir maidir le híosleibhéal domhanda cánachais a áirithiú do ghrúpaí ilnáisiúnta san Aontas,CELEX:52021PC0823/GA"
    Definition eintiteas atá ar seilbh go forleathan lena sealbhaítear maoin dho-aistrithe den chuid is mó agus atá faoi réir leibhéal aonair cánachais, faoina chúram féin nó faoi chúram a shealbhóirí leasa, agus bíonn bliain iarchurtha amháin ar a mhéad aige Reference "Togra le haghaidh Treoir maidir le híosleibhéal domhanda cánachais a áirithiú do ghrúpaí ilnáisiúnta san Aontas,CELEX:52021PC0823/GA"
    Immobilieninvestmentvehikel
    de
    Definition Einheit in Streueigentum, die überwiegend unbewegliches Vermögen hält und deren Erträge einem einzigen Steuersatz unterliegen, und zwar entweder auf Ebene des Immobilieninvestmentvehikels selbst oder auf Ebene seiner Anteilseigner, mit einem Aufschub von höchstens einem Jahr Reference "Richtlinie (EU) 2022/2523 des Rates vom 14. Dezember 2022 zur Gewährleistung einer globalen Mindestbesteuerung für multinationale Unternehmensgruppen und große inländische Gruppen in der Union"
    real estate investment vehicle
    en
    Definition widely held entity that holds predominantly immovable property and that is subject to a single level of taxation, either in its hands or in the hands of its interest holders, with at most one year of deferral Reference "Directive (EU) 2022/2523 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union"
    véhicule d'investissement immobilier
    fr
    Definition entité dont les capitaux sont largement répartis, qui détient principalement des biens immobiliers et qui est soumise à un niveau d’imposition unique, à sa charge ou à la charge de ses détenteurs, reportable d’un an au maximum Reference "Proposition de directive du Conseil relative à la mise en place d'un niveau minimum d'imposition mondial pour les groupes multinationaux dans l'Union, COM(2021) 823 final, article 3, point 26)"
  8. FINANCE|taxation

    #678572

    IATE #1239430
    cáin talún Reference an Ghníomhaireacht Eorpach Comhshaoil (GEC)
    ga
    Grundsteuer | Grundstückssteuer | Immobiliensteuer | Grundlasten | Grund- und Gebäudesteuer
    de
    Definition Steuer, die in einigen Ländern auf das Grundvermögen erhoben wird ;bundesrechtlich geregelte Gemeindesteuer, erhoben als Realsteuer Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    property tax | land tax | tax on property | real property tax | real estate tax | tax on real estate | land rates
    en
    Definition tax levied in certain countries on the ownership of property (land and buildings), without reference to the particular name by which the tax is designated, assessed on all property or on all property of a certain class located within a certain territory on a specified date in proportion to its value, or in accordance with some other reasonable method of apportionment, the obligation to pay which is absolute and is not based upon any voluntary action of the person assessed Reference "COM-EN, based on: - ‘property tax’. James A. Ballentine. Ballentine’s Law Dictionary — A Law Dictionary without Pronunciations, third edition, page 1010, http://citizenlaw.com/pdf/p.pdf [9.2.2018] - Union européenne des experts comptables économiques et financiers (UEC). International accounting lexicon: group accounts. Düsseldorf: IdW-Verlag, 1980"
    Comment "In the UK, council tax and business rates are charged on the value of a property, as defined by a series of value bands, which depend on the region of the UK in which the property is situated. Reference: Jonathan Law. ‘property tax’.A Dictionary of Accounting. Oxford University Press, 2016, http://www.oxfordreference.com/view/10.1093/acref/9780198743514.001.0001/acref-9780198743514-e-2664 [9.2.2018]"
    impôt foncier
    fr
    Definition impôt communal qui grève toutes les propriétés immobilières bâties ou non bâties situées sur le territoire d'un pays Reference "Sur la base de: Le gouvernement du Grand-Duché de Luxembourg > Administration des contributions directes. Impôt foncier, http://www.impotsdirects.public.lu/fr/az/i/impot_fonci.html [19.2.2018]"
  9. SOCIAL QUESTIONS|construction and town planning|property leasing

    #632710

    IATE #1614913
    luach réadmhaoine Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wert des bebauten Grundstücks | Immobilienwert
    de
    real estate value | real property value | property value | building value | real property | real assets | realty | immovables | value of the property
    en
    valeur immobilière | valeur du bien immobilier
    fr
    Definition estimation financière de biens immobiliers Reference CILF,Dict de l'aménagement et de l'espace,1993
  11. ECONOMICS · FINANCE · SOCIAL QUESTIONS|construction and town planning|housing

    #608695

    IATE #832568
    réadmhaoin chónaithe Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context - 'Féadfaidh na húdaráis áitiúla 180 lá a chur in ionad an 90 lá i gcás risíochtaí arna n-urrú ag réadmhaoin chónaithe nó ag réadmhaoin tráchtála FBM in aicme na risíochta ar mhiondíol, chomh maith le risíochtaí ar eintitis na hearnála poiblí. Ní bheidh feidhm ag an 180 lá chun críocha Airteagal 127.'- 'Ta an réadmahoin chónaithe atá áirithe sa tionscnamh seo scaoilte ar bhonn céimithe, agus bhí an seoladh is déanaí ar siúl i mí an Mhárta 2013. Tá praghsanna éagsúla ag gabháil leis an réadmhaoin, a bhfuil tithe leathscoite trí agus ceithre sheomra codlata iontu den chuid is mó, agus iad idir €95,00 agus €410,000 agus iad lonnaithe i 13 chontae ar fud na hÉireann.' Reference "- Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA - 'Tuarascáil Bhliantúil agus Ráitis Airgeadais 2012', An Ghníomhaireacht Náisiúnta um Bainistíocht Sócmhainní, https://www.nama.ie/fileadmin/user_upload/NAMATuarascailBhliantuilagusRaitisAirgeadais2012.pdf [14.4.2016]"
    Wohnimmobilie | Wohneigentum
    de
    Definition Gebäude oder Gebäudeteile, die ausschließlich oder überwiegend Wohnzwecken dienen; Wohnung oder ein Wohnhaus, die/das vom Eigentümer oder Mieter bewohnt wird, einschließlich des Wohnrechts in Wohnungsgenossenschaften Reference "Council-DE vgl. börsenNEWS.de http://www.boersennews.de/lexikon/begriff/immobilien/1609 (24.9.2015) Verordnung EU) Nr. 575/2013 über Aufsichtsanforderungen an Kreditinstitute und Wertpapierfirmen, Art. 4 Nr. 75 CELEX:32013R0575R(02)/DE (Legaldefinition)"
    residential real estate | residential real estate property | residential property | RRE | residential immovable property
    en
    Definition type of property, containing either a single family or multifamily structure, that is available for occupation for non-business purposes Reference "'real estate, residential real estate' http://en.wikipedia.org/wiki/Real_estate [14.12.2015]"
    Comment "Residences can be classified by, if, and how they are connected to neighbouring residences and land. Different types of housing tenure can be used for the same physical type. For example, connected residents might be owned by a single entity and leased out, or owned separately with an agreement covering the relationship between units and common areas and concerns. 'real estate, residential real estate' http://en.wikipedia.org/wiki/Real_estate [14.12.2015] See also: - commercial property [ IATE:146464 ] - commercial real estate [ IATE:2213940 ]"
    immobilier résidentiel | bien immobilier résidentiel
    fr
    Definition bien immeuble destiné à la résidence, au logement Reference COM-FR, d'après: TLFi