Gaois

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  1. ECONOMICS · BUSINESS AND COMPETITION|accounting · FINANCE|taxation

    #689799

    IATE #3645195
    CBL infhála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ar an gcaoi chéanna, mhaígh an chuideachta Gumusdoga go raibh sé in ann a CBL iníoctha a fhritháireamh in aghaidh a CBL infhála agus, dá bhrí sin, ba é an t-aon tairbhe a bhain sé as páirt a ghlacadh sa scéim ná íocaíochtaí CBL tosaigh a sheachaint agus, ar an mbealach sin, an t-ualach riaracháin maidir le fritháireamh CBL iníoctha in aghaidh CBL infhála a sheachaint.' Reference "Rialachán Cur Chun Feidhme (AE) 2022/2390 lena leasaítear an dleacht frithchúitimh chinntitheach arna forchur ar allmhairí breac dea-dhathach áirithe de thionscnamh na Tuirce le Rialachán Cur Chun Feidhme (AE) 2021/823 tar éis páirt-athbhreithniú eatramhach de bhun Airteagal 19 de Rialachán (AE) 2016/1037 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:32022R2390/GA"
    value added tax receivable | VAT receivable
    en
    Comment A VAT-related receivable is not considered a financial asset because the receivable arises from the imposition of an obligation (taxes) by law or regulation. To be considered a financial asset, the right to receive cash or another financial asset must arise from a contract between the parties.