Gaois

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11 results

  1. FINANCE · FINANCE|taxation · FINANCE|taxation|fiscal policy

    #647917

    IATE #3539813
    an Grúpa um fhaoiseamh i gcomhréir le conarthaí cánach agus um chomhlíonadh feabhsaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Grúpa TRACE Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treaty Relief and Compliance Enhancement Group | TRACE
    en
    Definition intergovernmental advisory group on taxation across borders set up by the OECD in January 2010 Reference "COM-EN, based on: (1) Association of Certified Financial Crime Specialists > 'US ‘Reciprocation Agreement’ with EU nations puts booster engine on FATCA dragnet for tax evaders' (23.7.2020), 14 March 2012.(2) OECD > 'Trace Implementation Package for the adoption of the Authorised Intermediary System: A standardised system for effective withholding tax relief procedures for cross-border portfolio income' (23.7.2020), 23 January 2013. "
    groupe de travail TRACE | "groupe de travail TRACE (Treaty Relief and Compliance Enhancement Group)""" | Groupe de travail sur les procédures relatives aux allégements prévus par les conventions fiscales et au renforcement de la discipline fiscale
    fr
    Comment Ce groupe est exclusivement constitué de représentants gouvernementaux.
  6. SOCIAL QUESTIONS|migration

    #659413

    IATE #3576343
    duine a ligtear isteach i gcomhréir le scéim náisiúnta athlonnaithe Reference "Togra leasaithe le haghaidh Rialachán maidir le bunú ‘Eurodac’ chun sonraí bithmhéadracha a chur i gcomparáid le chéile ar mhaithe le cur i bhfeidhm éifeachtach Rialachán (AE) XXX/XXX [an Rialachán maidir le Bainistiú Tearmainn agus Imirce] agus Rialachán (AE) XXX/XXX [an Rialachán maidir le hAthlonnú] agus ar mhaithe le náisiúnach tríú tír nó duine gan stát atá ag fanacht go neamhdhleathach sa stát a shainaithint, agus maidir le hiarrataí ó údaráis forfheidhmithe dlí na mBallstát agus iarrataí ó Europol ar chomparáidí a dhéanamh le sonraí Eurodac chun críocha fhorfheidhmiú an dlí"
    ga
    Context 'Le linn na caibidlíochta, thug comhreachtóirí roinnt modhnuithe isteach. Dá bhrí sin, cuireadh dhá chatagóir nua daoine le Eurodac, eadhon daoine atá cláraithe chun nós imeachta um chead isteach a riar faoi Rialachán (AE) XXX/XXX [an Rialachán maidir le hAthlonnú] agus daoine a ligtear isteach i gcomhréir le scéim náisiúnta athlonnaithe.' Reference "Togra leasaithe le haghaidh Rialachán maidir le bunú ‘Eurodac’ chun sonraí bithmhéadracha a chur i gcomparáid le chéile ar mhaithe le cur i bhfeidhm éifeachtach Rialachán (AE) XXX/XXX [an Rialachán maidir le Bainistiú Tearmainn agus Imirce] agus Rialachán (AE) XXX/XXX [an Rialachán maidir le hAthlonnú] agus ar mhaithe le náisiúnach tríú tír nó duine gan stát atá ag fanacht go neamhdhleathach sa stát a shainaithint, agus maidir le hiarrataí ó údaráis forfheidhmithe dlí na mBallstát agus iarrataí ó Europol ar chomparáidí a dhéanamh le sonraí Eurodac chun críocha fhorfheidhmiú an dlí"
    Person, die auf der Grundlage eines nationalen Neuansiedlungsprogramms neu angesiedelt wird | gemäß einer nationalen Neuansiedlungsregelung aufgenommene Person
    de
    Definition "eine durch einen Mitgliedstaat außerhalb des Rahmens der vorgeschlagenen Neuansiedlungsverordnung neu angesiedelte Person, wenn dieser Person internationaler Schutz im Sinne von Artikel 2 Nummer 1 der vorgeschlagenen Anerkennungsverordnung gewährt oder ein humanitärer Status nach nationalem Recht im Sinne von Artikel 2 Absatz 2 Buchstabe c der Neuansiedlungsverordnung gemäß den geltenden Regeln der nationalen Neuansiedlungsregelung zuerkannt wird"
    person admitted in accordance with a national resettlement scheme | persons admitted
    en
    Definition "person resettled by a Member State outside the framework of the Resettlement Regulation, if that person is granted international protection as defined in Article 2(1) of the Qualification Regulation or a humanitarian status under national law as defined in Article 2(2)(c) of the Resettlement Regulation in accordance with the rules governing the national resettlement scheme" Reference "Council-EN, based on Amended proposal for a Regulation on the establishment of 'Eurodac' for the comparison of biometric data for the effective application of Regulation (EU) XXX/XXX [Regulation on Asylum and Migration Management] and of Regulation (EU) XXX/XXX [Resettlement Regulation], for identifying an illegally staying third-country national or stateless person and on requests for the comparison with Eurodac data by Member States' law enforcement authorities and Europol for law enforcement purposes and amending Regulations (EU) 2018/1240 and (EU) 2019/818, COM(2020) 614 final"
    personne admise conformément à un programme national de réinstallation
    fr
    Definition "personne réinstallée par un État membre en dehors du cadre du règlement établissant un cadre pour la réinstallation, si cette personne se voit octroyer une protection internationale au sens de l'article 2, point 1), du règlement relatif aux conditions que doivent remplir les demandeurs d'asile ou un statut humanitaire au titre du droit national visé à l'article 2, point 2) c), du règlement établissant un cadre pour la réinstallation conformément aux règles régissant le programme de réinstallation" Reference "Conseil-FR, d'après la proposition modifiée de règlement relatif à la création d’«Eurodac» pour la comparaison des données biométriques aux fins de l’application efficace du règlement (UE) XXX/XXX [règlement relatif à la gestion de l’asile et de la migration] et du règlement (UE) XXX/XXX [règlement relatif à la réinstallation], pour l’identification des ressortissants de pays tiers ou apatrides en séjour irrégulier, et relatif aux demandes de comparaison avec les données d’Eurodac présentées par les autorités répressives des États membres et par Europol à des fins répressives et modifiant les règlements (UE) 2018/1240 et (UE) 2019/818 - COM(2020) 614"
  7. LAW

    #607975

    IATE #803317
    i gcomhréir le 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"
    ga
    Context """I gcás ina ndéanfaidh institiúidí eintiteas earnála airgeadais ina bhfuil infheistíocht shuntasach á sealbhú acu i gcomhréir le hAirteagal 43...""" 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"
    in accordance with | in conformity with | in compliance with
    en
    Definition following (a specified rule or provision) Reference COUNCIL-EN
    conformément à | en conformité avec
    fr
  10. EUROPEAN UNION|European Union law|EU law|application of EU law · FINANCE|financing and investment · ENVIRONMENT|environmental policy

    #667030

    IATE #3627286
    measúnú i gcomhréir leis an bprionsabal 'gan dochar suntasach a dhéanamh' Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    DNSH assessment | ‘do no significant harm’ assessment | do-no-significant-harm assessment
    en
    Definition "assessment provided by a Member State of compliance with the 'do no significant harm' principle of each and every investment and reform measure included in its recovery and resilience plan" Reference "COM-FI, based on: Commission Notice Technical guidance on the application of ‘do no significant harm’ under the Recovery and Resilience Facility Regulation 2021/C 58/01"
    Comment "This form of DNSH assessment is sufficient when measures either:- have no or an insignificant foreseeable impact on one of the six environmental objectives;- are tracked as 100% supporting one of the six environmental objectives (according to the methodology in Annex IIA of the Recovery and Resilience Facility Regulation); or- ‘contribute substantially’, pursuant to the Taxonomy Regulation, to one of the six environmental objectives.Here a ‘simplified approach’ to the DNSH assessment, and not the full substantive assessment, is all that is required, but only for that specific environmental objective (and not the remaining ones). A two-part screening checklist will help Member States to distinguish which environmental objectives require a substantive assessment, and which ones only require a simplified approach."
  11. EUROPEAN UNION|European Union law|EU law|application of EU law · FINANCE|financing and investment · ENVIRONMENT|environmental policy

    #667032

    IATE #3627288
    measúnú substainteach i gcomhréir leis an bprionsabal 'gan dochar suntasach a dhéanamh' Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    eingehende DNSH-Bewertung
    de
    substantive DNSH assessment
    en
    Definition "substantive explanation and justification from a Member State demonstrating that the investment and reform measures included in its recovery and resilience plan comply with the 'do no significant harm' principle required in cases where the above measures may have a significant impact on one or more of the Taxonomy Regulation’s six environmental objectives" Reference "COM-FI and COM-EN, based on: - Commission Notice Technical guidance on the application of ‘do no significant harm’ under the Recovery and Resilience Facility Regulation 2021/C 58/01- Working Group on Energy and Climate Change, ‘Do no significant harm’: Technical Guidance by the Commission (21.9.2022), European Commission, 16 February 2021"
    Comment "This is in contrast to cases where measures either:- have no or an insignificant foreseeable impact on one of the six environmental objectives;- are tracked as 100% supporting one of the six environmental objectives (according to the methodology in Annex IIA of the Recovery and Resilience Facility Regulation); or- ‘contribute substantially’, pursuant to the Taxonomy Regulation, to one of the six environmental objectives.Here a ‘simplified approach’ to the DNSH assessment, and not the full substantive assessment, is sufficient, but only for that specific environmental objective (and not the remaining ones). A two-part screening checklist will help Member States to distinguish which environmental objectives require a substantive assessment, and which ones only require a simplified approach."
    évaluation DNSH de fond
    fr
    Comment "DNSH est l'abréviation de ""do no significant harm"" en anglaisVoir fiche 3591230 (9.11.2022) (principe consistant à «ne pas causer de préjudice important»)"