Gaois

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51 results

  1. SOCIAL QUESTIONS|health|pharmaceutical industry

    #641063

    IATE #2250862
    luach teiripeach breise Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    therapeutischer Mehrwert
    de
    added therapeutic value | therapeutic added value | ATV
    en
    Definition clinical effectiveness of a medicinal product compared with other treatments Reference "COM-Terminology Coordination, based on: Communication from the Commission to the Council, the European Parliament, the Economic and Social Committee and the Committee of the Regions - A Stronger European-based Pharmaceutical Industry for the Benefit of the Patient - A Call for Action, COM(2003) 383"
    Comment There is no universally agreed definition of major therapeutic advantage or added therapeutic value, and different stakeholders (medical journals, HTA bodies, payers) apply different definitions according to their remit: some of these consider parameters that go beyond the current legal framework for medicines.
    valeur ajoutée thérapeutique | valeur thérapeutique ajoutée | VAT
    fr
    Definition Dans le cas d'un médicament, son efficacité clinique par rapport à d'autres traitements. Reference ---
  2. EUROPEAN UNION|EU institutions and European civil service|EU office or agency|committee (EU)|advisory committee (EU) · FINANCE|taxation|tax on consumption|VAT

    #660164

    IATE #3578770
    an Coiste Comhairleach um Cháin Bhreisluacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    an Coiste um CBL Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Mehrwertsteuerausschuss | Beratender Ausschuss für die Mehrwertsteuer
    de
    Definition im Rahmen der Richtlinie 2006/112/EG eingesetzter Ausschuss, der die koordinierte Anwendung der Bestimmungen der Mehrwertsteuerrichtlinie fördern soll Reference "Council-DE, vgl. Richtlinie 2006/112/EG des Rates vom 28. November 2006 über das gemeinsame Mehrwertsteuersystem"
    VAT Committee | advisory committee on value added tax | Value Added Tax Committee
    en
    Definition advisory committee set up by Directive 2006/112/EC to examine questions concerning the application of Community provisions on VAT Reference "COM-EN, based on: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax"
    comité de la TVA | comité consultatif de la taxe sur la valeur ajoutée | Comité de la taxe sur la valeur ajoutée
    fr
  4. FINANCE|taxation · LAW|criminal law

    #623129

    IATE #1236615
    comhchóras cánach breisluacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    comhchóras CBL Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    córas cánach breisluacha Reference "Iris Oifigiúil an Aontais Eorpaigh, Rún ó Pharlaimint na hEorpa an 16 Feabhra 2022 maidir le cur chun feidhme an Séú Treoir CBL: cad atá in easnamh chun bearna CBL san Aontas a laghdú? (2020/2263(INI)), 6.9.2022, https://eur-lex.europa.eu/legal-content/GA/TXT/PDF/?uri=OJ:C:2022:342:FULL&from=EN [9.6.2023]"
    ga
    Context ag féachaint do Threoir (AE) 2020/285 ón gComhairle an 18 Feabhra 2020 lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d’fhiontair bheaga, agus do Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm ceart na scéime speisialta d’fhiontair bheaga Reference "Iris Oifigiúil an Aontais Eorpaigh, Rún ó Pharlaimint na hEorpa an 16 Feabhra 2022 maidir le cur chun feidhme an Séú Treoir CBL: cad atá in easnamh chun bearna CBL san Aontas a laghdú? (2020/2263(INI)), 6.9.2022, https://eur-lex.europa.eu/legal-content/GA/TXT/PDF/?uri=OJ:C:2022:342:FULL&from=EN [9.6.2023]"
    Definition córas, is coiteann do Bhallstáit uile an AE, faoina gcuirtear CBL, arna ríomh ar phraghas na n-earraí nó na seirbhísí ag an ráta is infheidhme maidir le hearraí nó seirbhísí den sórt sin, i bhfeidhm ar thomhaltas i gcomhréir le praghas na n-earraí agus na seirbhíse Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    gemeinsames Mehrwertsteuersystem | Mehrwertsteuersystem
    de
    Definition EU-weit einheitliche Regelung bezgl. der MwSt (Richtlinie 2006/112/EG), die unabhängig von der Zahl der Umsätze steuerliche Neutralität gewährleisten soll, indem die MwSt-Pflichtigen von ihrem MwSt-Konto den MwSt-Betrag abziehen, den sie an andere Steuerpflichtige entrichtet haben, so dass die MwSt letztlich vom Endverbraucher in Form eines prozentualen Aufschlags auf den Endpreis des Gegenstands oder der Dienstleistung getragen wird Reference "vgl. SCADplus http://europa.eu/legislation_summaries/energy/internal_energy_market/l31057_de.htm (18.8.2010)"
    Comment ein allen EU-Mitgliedstaaten gemeinsames System, bei dem die auf den Preis der Waren oder Dienstleistungen zu dem für diese Waren oder Dienstleistungen geltenden Satz berechnete Mehrwertsteuer als zum Preis der Waren und Dienstleistungen proportionale Verbrauchsteuer erhoben wirdUPD: aih, 18.8.2010
    common system of value added tax | common system of VAT | Value Added Tax system | VAT system
    en
    Definition Value Added Tax (VAT) system, common to all EU Member States, under which VAT, calculated on the price of the goods or services at the rate applicable to such goods or services, is applied on consumption exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged Reference "COM-EN, based on: Council Directive 2006/112/EC on the common system of value added tax. CELEX:32006L0112/EN"
  5. 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"
  6. 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"
  7. FINANCE|taxation · FINANCE|taxation|tax on consumption|VAT

    #611902

    IATE #882538
    Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha Reference "Treoir (AE) 2020/285 ón gComhairle lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d'fhiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm ceart na scéime speisialta d'fhiontair bheaga"
    ga
    Context 'Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcomhchóras cánach breisluacha' Reference "Treoir (AE) 2020/285 ón gComhairle lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d'fhiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm ceart na scéime speisialta d'fhiontair bheaga"
    Treoir 2006/112/CE ón gComhairle an 28 Samhain 2006 maidir leis an gcóras comhchoiteann cánach breisluacha Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    an Treoir CBL Reference "An tAcht Comhdhlúite Cánach Breisluacha, 2010, https://data.oireachtas.ie/ie/oireachtas/act/2010/31/gle/enacted/a3110i.pdf [9.5.2019]Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    an Treoir maidir le CBL Reference "Rialachán ón gComhairle (AE, Euratom) lena leasaítear Rialachán (CEE, Euratom) Uimh. 1553/89 maidir le comhshocraíochtaí aonfhoirmeacha cinntitheacha chun acmhainní dílse a fhabhraíonn ó cháin bhreisluacha a bhailiú (19.1.2022)"
    ga
    Context Cinnfear an acmhainn dhílis CBL-bhunaithe ó na hidirbhearta inchánach dá dtagraítear in Airteagal 2 de Threoir 2006/112/CE ón gComhairle* (an Treoir maidir le CBL) maidir leis an gcóras comhchoiteann cánach breisluacha, arna leasú. Reference "Airt. 2 de Rialachán ón gComhairle (AE, Euratom) lena leasaítear Rialachán (CEE, Euratom) Uimh. 1553/89 maidir le comhshocraíochtaí aonfhoirmeacha cinntitheacha chun acmhainní dílse a fhabhraíonn ó cháin bhreisluacha a bhailiú (19.1.2022)"
    Mehrwertsteuerrichtlinie | sechste Mehrwertsteuerrichtlinie | Richtlinie 2006/112/EG des Rates vom 28. November 2006 über das gemeinsame Mehrwertsteuersystem | MwSt-Richtlinie | Umsatzsteuerrichtlinie | sechste Umsatzsteuerrichtlinie
    de
    Definition "Neufassung der Sechsten MwSt.-Richtlinie (RL 77/388/EWG zur Harmonisierung der Rechtsvorschriften der Mitgliedstaaten über die Umsatzsteuer ABl. L_145/1977, S.1 CELEX:31977L0388/DE )" Reference Council-DE
    Comment DIV: RSZ, 17.11.09
    VAT Directive | Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
    en
    directive TVA | sixième directive | sixième directive TVA | Directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée
    fr
    Definition Cette directive TVA est une refonte de la sixième directive 77/388/CEE relative au système commun de taxe sur la valeur ajoutée et l'assiette uniforme qui a été modifiée plus de trente fois depuis son adoption. Elle codifie les dispositions de la directive 77/388/CEE à partir du 1er janvier 2007 sans modifier, quant au fond, la législation en vigueur. Reference "Système commun de taxe sur la valeur ajoutée (TVA) (""la directive TVA"") [ http://europa.eu/legislation_summaries/taxation/l31057_fr.htm ](29.10.2009)"
  8. EUROPEAN UNION|EU finance · FINANCE|budget · FINANCE|taxation

    #638203

    IATE #2144155
    CBL in-asbhainte Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    abzugsfähige Mehrwertsteuer
    de
    deductible VAT | deductible value added tax
    en
    Definition VAT payable on purchases of goods or services intended for intermediate consumption, gross fixed capital formation or for resale which a producer is permitted to deduct from his own VAT liability to the government in respect of VAT invoiced to his customers Reference "OECD (Organisation for Economic Cooperation and Development) > statistics portal > glossary of statistical terms > deductible value added tax (VAT), http://stats.oecd.org/glossary/detail.asp?ID=568 (24.2.2009)"
    TVA déductible
    fr
  9. FINANCE|taxation

    #532227

    IATE #790562
    comhshocraíochtaí aonfhoirmeacha cinntitheacha chun acmhainní dílse a fhabhraíonn ó cháin bhreisluacha a bhailiú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    endgültige einheitliche Regelung für die Erhebung der Mehrwertsteuereigenmittel
    de
    Comment DIV: sgs 7/2000
    definitive uniform arrangements for the collection of own resources accruing from value added tax | definitive arrangements
    en
    régime uniforme définitif de perception des ressources propres provenant de la taxe sur la valeur ajoutée
    fr
  10. LAW|criminal law|offence|crime against property|fraud · FINANCE|taxation

    #661028

    IATE #3581083
    calaois CBL sa ríomhthráchtáil Reference "Treoir (AE) 2020/284 lena leasaítear Treoir 2006/112/CE a mhéid a bhaineann le ceanglais áirithe a thabhairt isteach le haghaidh soláthraithe seirbhíse íocaíochtaFaomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Is fadhb choiteann do na Ballstáit uile í an chalaois CBL ach ní bhíonn an fhaisnéis is gá ag na Ballstáit féin chun a áirithiú go ndéantar rialacha CBL maidir le ríomhthráchtáil trasteorann a chur i bhfeidhm mar is ceart nó chun calaois CBL sa ríomhthráchtáil trasteorann a chomhrac.' Reference "Treoir (AE) 2020/284 lena leasaítear Treoir 2006/112/CE a mhéid a bhaineann le ceanglais áirithe a thabhairt isteach le haghaidh soláthraithe seirbhíse íocaíochta"
    Mehrwertsteuerbetrug im elektronischen Geschäftsverkehr
    de
    e-commerce VAT fraud | ecommerce VAT fraud | e-commerce value added tax fraud
    en
    Definition "VAT fraud on business-to-consumer [ 290421 ] cross-border supplies of goods and services" Reference "Commission Staff Working Document - Impact assessment accompanying the proposal for a Council Directive amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers and the proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in order to combat VAT fraud (29.5.2019)"
    Comment As defined by the Commission, this type of fraud covers intra-EU distance sales of goods, imports of goods, and cross-border supplies of services (from suppliers established in one Member State or in a third country).
    fraude à la TVA dans le commerce électronique | fraude à la TVA dans le domaine du commerce électronique
    fr
    Definition fraude à la TVA sur les ventes en ligne transfrontières de biens et de services aux consommateurs finals par des entreprises Reference "Conseil-FR, d'après la page du site web de la Commission européenne consacrée à la consultation relative à l' ""échange de données pour lutter contre la fraude à la TVA dans le commerce électronique"" (4.11.2019)"
  11. POLITICS · EUROPEAN UNION|European construction|European Union · ECONOMICS · FINANCE

    #603121

    IATE #285292
    breisluach Eorpach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Chuige sin, áiritheoidh an Coimisiún gur bearta agus gníomhaíochtaí iad na bearta agus na gníomhaíochtaí a roghnófar don chistiú ar dócha, i gcomhréir le prionsabal na coimhdeachta go mbeidh breisluach Eorpach ag roinnt lena dtorthaí agus déanfaidh an Coimisiún faireachán i dtaobh ar baineadh breisluach Eorpach amach iarbhír.' Reference "Rialachán (AE) Uimh. 2017/825 maidir le bunú an Chláir Tacaíochta um Athchóiriú Struchtúrach don tréimhse 2017 go 2020 agus lena leasaítear Rialachán (AE) Uimh. 1303/2013 agus Rialachán (AE) Uimh. 1305/2013, CELEX:32017R0825/GA"
    breisluach AE Reference "Rialachán (AE) Uimh. 670/2012 lena leasaítear Cinneadh Uimh. 1639/2006/CE lena mbunaítear Clár Réime Iomaíochais agus Nuálaíochta (2007-2013) agus Rialachán (CE) Uimh. 680/2007 lena leagtar síos rialacha ginearálta maidir le cabhair airgeadais Chomhphobail a dheonú i réimse na ngréasán tras-Eorpach iompair agus fuinnimh, CELEX:32012R0670/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    europäischer Mehrwert | zusätzlicher europäischer Nutzen | Mehrwert aufgrund des Tätigwerdens der Union
    de
    Definition Zusatznutzen, den EU-Interventionen über jenen Nutzen hinaus erbringen, den die Mitgliedstaaten allein erzielt hätten Reference "Council-DE vgl. Studie der Bertelsmann-Stiftung „Mehr Europa, weniger nationale Egoismen“ http://www.bertelsmann-stiftung.de/de/themen/aktuelle-meldungen/2017/dezember/bruessel-oder-nationalstaaten-wer-sollte-in-der-eu-die-entscheidungen-treffen/ (30.5.2018)"
    EU added value | added value of Union involvement | European added value | EU value added | European value added | union added value
    en
    Definition value resulting from Union intervention which is additional to the value that would have been otherwise created by Member States alone Reference "Proposal for a Regulation amending Regulation (EU) 2017/1601 establishing the European Fund for Sustainable Development (EFSD), the EFSD Guarantee and the EFSD Guarantee Fund, Legislative Financial Statement"
    valeur ajoutée de l'UE | valeur ajoutée européenne | valeur ajoutée de l’intervention de l’Union | valeur ajoutée de l'Union
    fr
    Definition avantages qui seraient difficiles à obtenir si une politique régionale existait exclusivement au niveau de l’État membre Reference "Conseil-FR d'après: «La valeur ajoutée de la politique de cohésion de l’Union européenne», Conseil des communes et régions d’Europe, 2002 (23.7.2020)"
  12. POLITICS|parliamentary proceedings · EUROPEAN UNION|EU institutions and European civil service|EU institution|European Parliament · EDUCATION AND COMMUNICATIONS|documentation

    #652830

    IATE #3561980
    Measúnú Breisluacha Eorpaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Definition doiciméad arna tharraingt suas ag an Aonad um Breisluach Eorpach in Ardrúnaíocht Pharlaimint na hEorpa ina leagtar amach an réasúnú atá le tuarascálacha ó na coistí chun reachtaíocht a thionsnamh Reference Bunaithe ar an sainmhíniú Béarla san iontráil seo.
    Bewertung des europäischen Mehrwerts
    de
    European Added Value Assessment | EAVA
    en
    Definition detailed assessment supporting a legislative initiative of the European Parliament by providing a scientifically-based evaluation of the potential added value of taking legislative action at EU level, prepared by the European Added Value Unit of the European Parliamentary Research Service Reference "EP-Terminology Coordination, based on:- European Parliamentary Research Service, Statute for social and solidarity-based enterprises. European Added Value Assessment Accompanying the European Parliament's legislative own-initiative report (Rapporteur: Jiří Maštálka), December 2017, http://www.europarl.europa.eu/RegData/etudes/STUD/2017/611030/EPRS_STU%282017%29611030_EN.pdf [30.5.2018]- European Parliamentary Research Service, Impact Assessment and European Added Value, February 2018, http://www.europarl.europa.eu/EPRS/EPRS-Impact-Assessment-European-Added-Value-presentation.pdf [30.5.2018]"
    Comment "All legislative initiative reports must automatically be accompanied by a detailed European Added Value Assessment (EAVA). European Parliamentary Research Service, Cross-border restitution claims of looted works of art and cultural goods. European Added Value Assessment Accompanying the European Parliament's legislative initiative report (Rapporteur: Pavel Svoboda), November 2017, http://www.europarl.europa.eu/RegData/etudes/STUD/2017/610988/EPRS_STU(2017)610988_EN.pdf [30.5.2018]"
    évaluation de la valeur ajoutée européenne
    fr
    Definition document établi par l'Unité Valeur ajoutée européenne du Secrétariat général du Parlement européen qui explique les motivations des rapports d'initiative législative proposés par les commissions Reference "EP TermCoord, d'après le site internet du Parlement européen, http://www.europarl.europa.eu/committees/fr/studies.html [2.10.2014]"
  13. POLITICS|parliamentary proceedings · EDUCATION AND COMMUNICATIONS|documentation · EUROPEAN UNION|EU institutions and European civil service|EU institution|European Parliament

    #659713

    IATE #3577007
    staid an bhreisluacha Eorpaigh Reference ---
    ga
    Der europäische Mehrwert in der Praxis
    de
    Definition kurze Erläuterungen des praktischen Mehrwerts, der durch bereits umgesetzte politische Maßnahmen der EU erzielt wird Reference EP-Dokument DV/1063379
    Comment Dokumentenkategorie des Wissenschaftlichen Dienstes des Europäischen Parlaments (EPRS)
    European Added Value in Action
    en
    Definition briefing drawn up by the European Parliamentary Research Service examining the added value of existing EU policies in practice Reference "EP-EN Terminology, based on:European Parliamentary Research Service, European Parliament work in the fields of Impact Assessment and European Added Value. Activity Report for 2017, May 2018, http://www.europarl.europa.eu/EPRS/EPRS_615.642_IA-EAV-Activity_Report_2017.pdf [29.5.2018]"
    Comment "These briefings seek to identify the contribution to the economy and society, and benefits for citizens, of EU action in given policy areas, compared to what would otherwise be the case if Member States simply acted alone. European Parliamentary Research Service, European Parliament work in the fields of Impact Assessment and European Added Value. Activity Report for 2017, May 2018, http://www.europarl.europa.eu/EPRS/EPRS_615.642_IA-EAV-Activity_Report_2017.pdf [29.5.2018]"
    valeur ajoutée européenne en action
    fr
    Definition briefing évaluant les bénéfices économiques des politiques existantes de l'Union européenne Reference "PE-FR, d’après le Rapport sur la gestion budgétaire et financière – Section I: Parlement européen – Exercice 2016, https://eur-lex.europa.eu/legal-content/FR/ALL/?uri=CELEX%3A52017XP0811%2801%29 [20.6.2018]"
    Comment Ces briefings visent à identifier la contribution à l'économie et à la société, ainsi que les avantages pour les citoyens, de l'action de l'Union dans certains domaines politiques, en les comparant aux résultats que pourraient obtenir les États membres s'ils agissaient seuls.
  14. EUROPEAN UNION|European Union law|EU legal system|EU competence · EUROPEAN UNION|European Union law|EU law|drafting of EU law

    #650384

    IATE #3549925
    tástáil éifeachtachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    measúnú ar an mbreisluach Eorpach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Prüfung der Wirksamkeit | Prüfung des Zusatznutzens von EU-Maßnahmen
    de
    effectiveness test | European added value test | EU added value test | assessment of EU added value | EU added value assessment
    en
    Definition procedure to assess whether there could be a greater benefit or economies of scale if a proposed action would be at EU level as opposed to action at Member State level Reference "COM-Terminology Coordination, based on:- COMMISSION STAFF WORKING DOCUMENT Better Regulation Guidelines SWD(2017)350 (23.7.2021); and- European Commission > Law > Law-making process > Planning and proposing law > Better Regulation: why and how > Better regulation: guidelines and toolbox > Better regulation toolbox (23.7.2021)"
    critère d'efficacité
    fr
    Definition critère visant à évaluer si l’intervention de l’Union peut apporter une valeur ajoutée ou permettre d'obtenir des économies d'échelle par rapport à l’action isolée de chaque État membre Reference "COM-FR d'après:proposition de règlement modifiant le règlement (UE) 2017/825 afin d’augmenter l’enveloppe financière du programme d’appui à la réforme structurelle et d’adapter son objectif général, COM(2017) 825"
  16. FINANCE|taxation

    #605065

    IATE #771052
    díolúine ó CBL Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Mehrwertsteuerbefreiung | MwSt-Befreiung
    de
    Comment "XREF: Steuerbefreiung IATE:826400"
    exemption from value added tax | exemption from VAT | VAT exemption
    en
    Definition status of goods or services by which no VAT can be applied, either at the final stage of sale to the consumer or at any intermediate business-to-business stage Reference "Council-EN, based on European Commission > Taxation and Customs Union > VAT >Topics > Exemptions, http://ec.europa.eu/taxation_customs/taxation/vat/topics/exemptions/index_en.htm [21.6.2016]"
    Comment "See also VAT zero-rate IATE:1178500 . VAT-exempt goods and services are not included at all in the VAT system, whilst zero-rated goods and services are subject to 0% VAT when sold, but the input VAT in producing the zero rated good or service might well not be zero, and can be claimed back on expenses used to produce/provide the zero rated good or service. That is not the case for exempt goods and services."
    exonération de la taxe sur la valeur ajoutée | exonération de la TVA
    fr
    Definition franchise accordée à certaines livraisons de biens et prestations de services, que ce soit au stade final de la vente au consommateur ou à un stade intermédiaire entre entreprises Reference "Conseil-FR, d'après Commission européenne > Fiscalité et Union douanière > TVA > Règles de l'UE en matière de TVA par thème > Exonérations de la TVA, http://ec.europa.eu/taxation_customs/taxation/vat/topics/index_fr.htm [21.6.2016]"
    Comment "Voir aussi: taux zéro de TVA IATE:1178500 . Les biens et services exonérés de la TVA ne sont pas compris du tout dans le système de TVA. Dans le cas des biens et services soumis à un taux nul (0%), le consommateur final ne paie pas de TVA, mais la TVA acquittée sur les intrants utilisés pour produire ces biens ou fournir ces services peut être déduite, ce qui n'est pas possible dans le cas des biens et services exonérés."
  17. EUROPEAN UNION|European Union law|EU act|directive (EU)

    #669506

    IATE #3643395
    calaois maidir le hioncam a eascraíonn as acmhainní dílse CBL 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, 28.7.2023, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:32017L1371&rid=2 [9.6.2023]"
    ga
    Context Maidir le hioncam a eascraíonn as acmhainní dílse CBL, ní bheidh feidhm ag an Treoir seo ach amháin i gcásanna cionta tromchúiseacha i gcoinne an chomhchórais CBL. 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, 28.7.2023, https://eur-lex.europa.eu/legal-content/GA/TXT/HTML/?uri=CELEX:32017L1371&rid=2 [9.6.2023]"
    Definition aon ghníomh nó neamhghníomh arna dhéanamh i gcomhthéacs scéimeanna calaoise CBL trasteorann lena mbaineann damáiste iomlán de 10 milliún euro ar a laghad, agus a bhaineann le: (i) ‘ráitis nó doiciméid a bhaineann le CBL’ atá bréagach, mícheart nó neamhiomlán a úsáid nó a thíolacadh, a bhfuil d’éifeacht aige “acmhainní” “bhuiséad an Aontais” a laghdú; (ii) neamhnochtadh 'faisnéis a bhaineann le CBL' de shárú ar oibleagáid shonrach, a bhfuil an éifeacht chéanna léi; nó (iii) ráitis chearta a bhaineann le CBL a thíolacadh chun neamhíocaíocht nó cruthú éagórach ceart ar aisíocaíochtaí CBL a cheilt go calaoiseach. Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Comment De réir Threoir PIF, Airteagal 3(2)(d), ba cheart do na Ballstáit na bearta is gá a ghlacadh chun a áirithiú gur cion coiriúil iad iompar calaoiseach a dhéanann difear do leasanna airgeadais an Aontais nuair a dhéantar iad d'aon ghnó.
    Betrug in Bezug auf Einnahmen aus Mehrwertsteuer-Eigenmitteln
    de
    Definition jede im Rahmen eines grenzüberschreitenden Mehrwertsteuer-Betrugssystems begangene Handlung oder Unterlassung mit einem Gesamtschaden von mindestens 10 Millionen Euro und betreffend: (i) die Verwendung oder Vorlage falscher, unrichtiger oder unvollständiger Mehrwertsteuer-Erklärungen oder -Unterlagen mit der Folge, dass die Mittel des Unionshaushalts vermindert werden; (ii) das Verschweigen einer mehrwertsteuerrelevanten Information unter Verletzung einer spezifischen Pflicht mit derselben Folge oder (iii) die Vorlage richtiger Mehrwertsteuer-Erklärungen zur betrügerischen Verschleierung einer nicht geleisteten Zahlung oder zur unrechtmäßigen Begründung von Ansprüchen auf Erstattung der Mehrwertsteuer Reference Europäische Staatsanwaltschaft (EUStA) (30.5.2023)
    Comment gemäß (PIF-Richtlinie,) Artikel 3 Absatz 2 Buchstabe b der PIF-Richtlinie sollten die Mitgliedstaaten die erforderlichen Maßnahmen treffen, um sicherzustellen, dass jedes betrügerische Verhalten zum Nachteil der finanziellen Interessen der Union im Falle eines Vorsatzes eine Straftat darstellt
    fraud in respect of revenue arising from VAT own resources | fraud in respect of revenue arising from Value Added Tax own resources
    en
    Definition any act or omission committed in the context of cross-border VAT fraud schemes involving a total damage of at least 10 million euros, and relating to: (i) the use or presentation of false, incorrect or incomplete 'VAT-related statements or documents', which has as an effect the diminution of the 'resources' of the 'Union budget'; (ii) non-disclosure of 'VAT-related information' in violation of a specific obligation, with the same effect; or (iii) the presentation of correct VAT-related statements for the purposes of fraudulently disguising the non-payment or wrongful creation of rights to VAT refunds' Reference European Public Prosecutor's Office (EPPO) based on: 'Glossary of the European Public Prosecutor’s Office' (internal document)
    Comment According to the PIF Directive, Article 3(2)(d), Member States should take the necessary measures to ensure that fraudulent conducts affecting the Union's financial interests constitute a criminal offence when committed intentionally.
  18. ECONOMICS|economic analysis|statistics · FINANCE|taxation

    #601155

    IATE #113619
    OBL Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Sa chreat ionchuir-aschuir tugtar le chéile na comhpháirteanna seo a leanas: oll-bhreisluach (OBL), ionchuir agus aschuir tionscal, soláthar agus éileamh táirgí, agus comhdhéanamh úsáidí agus acmhainní ar fud earnálacha institiúideacha an gheilleagair. Leis an gcreat seo miondealaítear an geilleagar chun idirbhearta na n-earraí agus na seirbhísí ar fad idir thionscail agus thomhaltóirí deiridh a thaispeáint i dtréimhse amháin (mar shampla, ráithe nó bliain).' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    oll-bhreisluach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Sa chreat ionchuir-aschuir tugtar le chéile na comhpháirteanna seo a leanas: oll-bhreisluach (OBL), ionchuir agus aschuir tionscal, soláthar agus éileamh táirgí, agus comhdhéanamh úsáidí agus acmhainní ar fud earnálacha institiúideacha an gheilleagair. Leis an gcreat seo miondealaítear an geilleagar chun idirbhearta na n-earraí agus na seirbhísí ar fad idir thionscail agus thomhaltóirí deiridh a thaispeáint i dtréimhse amháin (mar shampla, ráithe nó bliain).' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Bruttowertschöpfung | BWS
    de
    Definition Gesamtwert der im Produktionsprozess erzeugten Waren und Dienstleistungen (Produktionswert), abzüglich des Werts der Vorleistungen Reference "Wikipedia, s. v. Bruttowertschöpfung (28.11.2019), Gabler Wirtschaftslexikon, Bruttowertschöpfung (28.11.2019)"
    GVA | gross value added
    en
    Definition value of output less the value of intermediate consumption Reference """gross value added"". OECD Glossary of statistical terms, http://stats.oecd.org/glossary/detail.asp?ID=1184 [1.10.2014]"
    Comment It is a measure of the contribution to GDP made by an individual producer, industry or sector; gross value added is the source from which the primary incomes of the SNA are generated and is therefore carried forward into the primary distribution of income account.
    VAB | valeur ajoutée brute
    fr
    Definition valeur de la production diminuée de celle de la consommation intermédiaire Reference "COM-FR d'après «Système de comptabilité nationale 2008», Banque mondiale e.a., 2013, ISBN 978-92-1-261223-2, http://unstats.un.org/unsd/nationalaccount/docs/SNA2008FR.pdf [3.10.2014]"
    Comment "La valeur ajoutée brute est le solde du compte de production. Elle constitue la contribution apportée au PIB par un producteur, une branche d’activité ou un secteur. Ainsi, la somme des valeurs ajoutées de toutes les branches économiques d'un pays forme son revenu national. On peut parler simplement de ""valeur ajoutée"", ou encore de ""valeur ajoutée par activité"" lorsqu'on se réfère à cet indicateur par branche d'activité économique. On parle de valeur ajoutée brute si l'on ne prend pas en compte l'usure du matériel, et de valeur ajoutée nette dans le cas inverse."
  20. FINANCE|taxation

    #610720

    IATE #866461
    CBL ar ionchur Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Dá bhrí sin, i gcás ina bhfaighidh na daoine inchánacha sin ionchuir sa Bhallstát ina bhfuil siad bunaithe atá bainteach le soláthairtí díolmhaithe i mBallstáit eile, níor cheart a bheith in ann aon asbhaint CBL ar ionchur a dhéanamh.' Reference "Treoir (AE) 2020/285 lena leasaítear Treoir 2006/112/CE maidir leis an gcomhchóras cánach breisluacha a mhéid a bhaineann leis an scéim speisialta d'fhiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm ceart na scéime speisialta d'fhiontair bheaga, CELEX:32020L0285/GA"
    Vorsteuer | Mehrwertsteuer-Vorbelastung | Eingangssteuer | auf vorherigen Wirtschaftsstufen gezahlte Mehrwertsteuer
    de
    Definition "Mehrwertsteuer IATE:791286 , die eine steuerpflichtige Person IATE:765618 beim Kauf von Waren und Dienstleistungen an einen mehrwertsteuerpflichtigen Händler entrichtet" Reference Council-DE, gestützt auf Council-EN
    Comment "im betriebswirtschaftlichen Sinn die vom Unternehmer auf Eingangsumsätze (z.B. Zulieferungen, erhaltene Dienstleistungen, sonst. Produktionsfaktoren) gezahlte Mehrwertsteuer, die von der Brutto-Mehrwertsteuer, die dem Endverbraucher berechnet wird, abgezogen werden darfXREF: Brutto-Mehrwertsteuer (""output VAT"") IATE:929191 Vorsteuerabzug IATE:855444 "
    input VAT | input tax | input value added tax
    en
    Definition "VAT paid by a taxable person [ IATE:765618] on purchasing goods or services from a VAT-registered trader" Reference "'input tax'. A Dictionary of Finance and Banking (6 ed.). Edited by Jonathan Law. Oxford University Press, 2018 (2.8.2019)"
    TVA en amont | TVA payée en amont | taxe sur la valeur ajoutée en amont | taxe sur la valeur ajoutée payée en amont
    fr
    Definition TVA acquittée par un assujetti auprès de ses fournisseurs Reference "Chambre de commerce Luxembourg; Fiscalité directe et indirecte au Luxembourg; http://www.cc.lu/uploads/tx_userccpublications/EE_Fiscalite_directe_indirecte_complet.pdf [24.8.2016]"