Gaois

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24 results

  1. BUSINESS AND COMPETITION|accounting

    #576856

    IATE #3520162
    aisíoc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Gan dochar d’Airteagail 70, 71, 72 agus 75, féadfaidh na deontais faoin gCaibidil seo a bheith ar aon cheann de na foirmeacha seo a leanas: (a) aisíoc costas incháilithe arna dtabhú iarbhír ag tairbhí; (b) costais aonaid; (c) cnapshuimeanna; (d) maoiniú ar ráta comhréidh.' Reference Rialachán (AE) 2021/2115 lena mbunaítear rialacha maidir le tacaíocht do phleananna straitéiseacha atá le tarraingt suas ag na Ballstáit faoin gcomhbheartas talmhaíochta (Pleananna Straitéiseacha CBT) agus le maoiniú ag an gCiste Eorpach um Ráthaíocht Talmhaíochta (CERT) agus ag an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe (CETFT) agus lena n-aisghairtear Rialacháin (AE) Uimh. 1305/2013 agus (AE) Uimh. 1307/2013, CELEX:32021R2115/GA
    aisíocaíocht Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '… íocaíochtaí táillí bainistithe agus aisíocaíochtaí costas bainistithe arna dtabhú ag na comhlachtaí atá ag cur na hionstraime airgeadais chun feidhme.' Reference Rialachán (AE) 2021/2115 lena mbunaítear rialacha maidir le tacaíocht do phleananna straitéiseacha atá le tarraingt suas ag na Ballstáit faoin gcomhbheartas talmhaíochta (Pleananna Straitéiseacha CBT) agus le maoiniú ag an gCiste Eorpach um Ráthaíocht Talmhaíochta (CERT) agus ag an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe (CETFT) agus lena n-aisghairtear Rialacháin (AE) Uimh. 1305/2013 agus (AE) Uimh. 1307/2013, CELEX:32021R2115/GA
    reimbursement
    en
  3. FINANCE|financial institutions and credit|financial services · FINANCE|free movement of capital|financial market · LAW

    #597753

    IATE #3591118
    aisíoc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Ba cheart, dá bhrí sin, foráil do shraith pionós agus bearta riaracháin eile chun cur chuige comhchoiteann a áirithiú i mBallstáit agus chun feabhas a chur ar a n-éifeacht athchomhairleach. Ba cheart go mbeadh an fhéidearthacht ar fáil don údarás inniúil go mbeadh córas ann laistigh de ghnólachtaí infheistíochta chun daoine a thoirmeasc ó fheidhmeanna bainistíochta a fheidhmiú. Ba cheart go ndéanfaí pionóis a chuirtear i bhfeidhm i gcásanna sonracha a chinneadh agus aird á tabhairt, i gcás inarb iomchuí, ar thosca amhail aisíoc aon tairbhe airgeadais shainaitheanta, tromaíocht agus fad an tsáraithe, aon tosca géaraitheacha nó maolaitheacha, an gá atá le fíneálacha éifeacht athchomhairleach a bheith acu agus, i gcás inarb iomchuí, ba cheart go n-áireofaí leo lascaine ar chomhar leis an údarás inniúil.' Reference Rialachán (AE) Uimh. 596/2014 maidir le drochúsáid mhargaidh (an rialachán maidir le drochúsáid mhargaidh) agus lena n-aisghairtear Treoir 2003/6/CE ó Pharlaimint na hEorpa agus ón gComhairle agus Treoracha 2003/124/CE, 2003/125/CE agus 2004/72/CE ón gCoimisiún, CELEX:32014R0596/GA
    Einzug
    de
    disgorgement
    en
    Definition act of giving up something (such as profits illegally obtained) on demand or by legal compulsion Reference Wikipedia > Disgorgement (26.11.2020)
    restitution
    fr
  5. EUROPEAN UNION · FINANCE · TRADE|tariff policy|customs regulations

    #544741

    IATE #1081120
    aisíoc dleachta Reference Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ;An tAcht Airgeadais, 1989, http://www.acts.ie/ga.act.1989.0010.1.html [27.6.2018] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Erstattung der Abgaben
    de
    repayment | repayment of duty | repay
    en
    Definition the refunding of any import or export duty that has been paid Reference Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code), Art. 4 (23), CELEX:32008R0450/EN
    Comment legal definition
    remboursement des droits
    fr
    Definition restitution de tout droit ayant été acquitté à l'importation ou à l'exportation Reference Règlement (CE) n° 450/2008 du Parlement européen et du Conseil établissant le code des douanes communautaire (code des douanes modernisé), CELEX:32008R0450/FR
  6. BUSINESS AND COMPETITION|accounting

    #577145

    IATE #3520501
    aisíoc nó laghdú ar ranníocaíochtaí todhchaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Rückerstattungen oder Minderungen künftiger Beitragszahlungen
    de
    Definition Rückzahlungen aus einem Planvermögen (z.B. Fonds) oder in der Zukunft geringere Zahlungen in ein derartiges Planvemögen Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA)
    refund or a reduction in future contributions
    en
  7. AGRICULTURE, FORESTRY AND FISHERIES|agricultural policy · EUROPEAN UNION · TRADE|tariff policy · TRADE|trade policy

    #534032

    IATE #810695
    aisíoc onnmhairíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Earraí a bhfuil sé i ndán dóibh críoch custaim an Chomhphobail a fhágáil, tíolacfar do chustam iad ag an oifig custaim atá inniúil don áit a bhfágfaidh na hearraí críoch custaim an Chomhphobail, agus bheidh siad faoi réir cur i bhfeidhm foirmiúlachtaí imeachta, lena n-áireofar, de réir mar is iomchuí, an méid seo a leanas: (a) dleachtanna ar allmhairí a aisíoc nó a loghadh nó aisíocaí onnmhairíochta a íoc.' Reference Rialachán (CE) Uimh. 450/2008 lena leagtar síos Cód Custaim an Chomhphobail (Cód Custaim Nuachóirithe), CELEX:32008R0450/GA
    aisíocaíocht onnmhairiúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Beidh feidhm ag na haisíocaíochtaí onnmhairiúcháin céanna maidir leis na táirgí céanna ar fud an Aontais. D'fhéadfaidís a bheith éagsúil de réir cinn scríbe, go háirithe i gcásanna inar gá sin de bharr staid an mhargaidh dhomhanda, de bharr sainriachtanas margaí áirithe, nó de bharr oibleagáidí de thoradh comhaontuithe idirnáisiúnta a tugadh i gcrích i gcomhréir leis an gConradh.' Reference Rialachán (AE) Uimh. 1308/2013 lena mbunaítear comheagrú na margaí i dtáirgí talmhaíochta agus lena n-aisghairtear Rialacháin (CEE) Uimh. 922/72, (CEE) Uimh. 234/79, (CE) Uimh. 1037/2001 agus (CE) Uimh. 1234/2007 ón gComhairle, CELEX:02013R1308-20190101/GA
    Erstattung bei der Ausfuhr | Ausfuhrrückerstattung | Ausfuhrerstattung
    de
    Definition Ausfuhrsubvention.im Rahmen der Gemeinsamen Agrarpolitik (GAP) Reference Council-DE
    export refund | refund on exports
    en
    Definition variable export subsidy given to a trader to cover the difference between the internal European Union price of a commodity and its world market price Reference Council-EN, based on: 'Export refunds' (21.4.2020), OECD Glossary of Statistical Terms
    Comment 1. Export refund is the term used in the framework of the common agricultural policy to refer to export subsidies in the EU.2. As a result of the Ministerial Decision of 19 December 2015 on Export Competition of the 10th World Trade Organization (WTO) Ministerial Conference in Nairobi, the EU is required to delete the provisions on export refunds set out in Articles 196 to 204 of Regulation (EU) No 1308/2013.
    restitution à l'exportation
    fr
    Definition subvention à l'exportation accordée au sein de l'Union pour compenser la différence entre les prix intracommunautaires de certains produits et leurs cours sur le marché mondial Reference Conseil FR, d'après:Glossaire des termes et expressions utilises dans l'Uruguay round (16.4.2020)
    Comment Voir aussi: subvention à l'exportation1. Restitution à l'exportation est le terme utilisé dans le cadre de la PAC pour désigner les subventions à l'exportation.2. Compte tenu de la décision ministérielle du 19.12.2015 sur la concurrence à l'exportation, arrêtée lors de la 10e conférence ministérielle de l'Organisation mondiale du commerce (OMC) à Nairobi, l'Union est tenue de supprimer les dispositions relatives aux restitutions à l'exportation figurant aux articles 196 à 204 du règlement (UE) n° 1308/2013.
  8. AGRICULTURE, FORESTRY AND FISHERIES · FINANCE|insurance

    #559975

    IATE #1549969
    aisíoc ranníocaíochtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    aisíoc na ranníocaíochtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Beitragserstattung | Beitragsrückerstattung
    de
    Definition unter bestimmten Voraussetzungen erfolgende Rückzahlung von Beiträgen Reference Duden, Universalwb A-Z, Mannheim, 1989
    reimbursement of contributions | contribution refund
    en
    remboursement de cotisations
    fr
  10. FINANCE|taxation

    #578502

    IATE #3528376
    Ballstát an aisíoca Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Mitgliedstaat der Erstattung
    de
    Definition Mitgliedstaat, mit dessen Mehrwertsteuer die dem nicht im Mitgliedstaat der Erstattung ansässigen Steuerpflichtigen von anderen Steuerpflichtigen in diesem Mitgliedstaat gelieferten Gegenstände oder erbrachten Dienstleistungen oder die Einfuhr von Gegenständen in diesen Mitgliedstaat belastet wurden Reference Legaldefinition, RL 2008/9 zur Regelung der Erstattung der Mehrwertsteuer gemäß der Richtlinie 2006/112/EG an nicht im Mitgliedstaat der Erstattung, sondern in einem anderen Mitgliedstaat ansässige Steuerpflichtige, Art.2 Abs.2 (ABL. L_44/2008, S.23) CELEX:32008L0009/DE
    Member State of refund | country of refund
    en
    Definition "the Member State in which the VAT was charged to the taxable person not established in the Member State of refund in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State" Reference Council directive laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State, art. 1(2) CELEX:32008L0009/EN
    état membre du remboursement
    fr
    Definition État membre dans lequel a été exigée de l'assujetti non établi dans l'État membre du remboursement la TVA ayant grevé les biens qui lui ont été livrés ou les services qui lui ont été fournis dans cet État membre par d'autres assujettis, ou ayant grevé l'importation de biens dans cet État membre Reference Directive 2008/9/CE du Conseil du 12 février 2008 définissant les modalités du remboursement de la taxe sur la valeur ajoutée, prévu par la directive 2006/112/CE, en faveur des assujettis qui ne sont pas établis dans l'État membre du remboursement, mais dans un autre État membre, article 2, paragraphe 2, CELEX:32008L0009/FR
  12. SOCIAL QUESTIONS|health|health policy

    #569998

    IATE #2227880
    caiteachas neamh-in-aisíoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Selbstzahlungen
    de
    Definition Direktzahlung der Güter und Dienstleistungen der Gesundheitsversorgung aus dem Primäreinkommen oder dem Vermögen der Haushalte, wobei der Nutzer zum Zeitpunkt des Güterkaufs oder der Nutzung der Dienstleistung zahlt Reference Verordnung (EU) 2015/349 der Kommission zur Durchführung der Verordnung (EG) Nr. 1338/2008 des Europäischen Parlaments und des Rates in Bezug auf Statistiken über die Kosten der Gesundheitsversorgung und ihre Finanzierung, AnhangI , Zif.23; ABl. L_62/2015, S.6 CELEX:32015R0359/DE
    out of pocket spending | out-of-pocket expenditure | out of pocket expenditure | out-of-pocket spending
    en
    Definition expenditure on health care that is not publicly funded or covered by a health insurance scheme, in the form of an additional payment by an individual for treatment or medication that is otherwise delivered free of charge or for the part of the payment that is not reimbursed by the insurance scheme Reference Council-EN, based on: Out-of-pocket payments for health care—finding a way forward, Parliament of Australia, https://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/BriefingBook44p/OutOfPocketPayments [9.3.2018]
    Comment See also ' out-of-pocket payment' [ IATE:2215714 ], which usually denotes a single payment (or combination of related payments) of the same type.
    dépenses non remboursées
    fr
    Comment Dans le domaine de la santé, le terme " dépenses non remboursées" désigne souvent les dépenses non remboursées par l'assurance maladie obligatoire, qui peuvent toutefois être remboursées en totalité ou en partie par une assurance complémentaire. "Out-of-pocket spending" peut désigner les dépenses qui ne sont pas remboursées du tout (=qui "sortent de la poche"). Voir aussi IATE:814742 ticket modérateur
  13. BUSINESS AND COMPETITION|accounting

    #576702

    IATE #3519987
    cánacha ceannaigh neamh-in-aisíoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    nicht erstattungsfähige Umsatzsteuern
    de
    Definition nicht rückforderbare Steuer auf den Kauf von Waren oder Dienstleistungen eines Unternehmens Reference Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Gabler Wirtschaftslexikon Online, „Umsatzsteuer“, https://wirtschaftslexikon.gabler.de/definition/umsatzsteuer-49603 (9.8.2018)
    non-refundable purchase taxes
    en
  15. FINANCE|taxation · TRADE|international trade|international trade

    #532110

    IATE #788143
    córas aisíoca Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '...i gcás ina líomhnaítear go dtugann córas aisíoca ionadaíoch fóirdheontas, ní mór don Choimisiún de ghnáth dul ar aghaidh ar dtús lena chinneadh an bhfuil córas nó nós imeachta fíorúcháin i bhfeidhm ag rialtas na tíre is onnmhaireoir, agus an gcuireann sé an córas nó an nós imeachta sin i bhfeidhm.' Reference Rialachán (AE) 2016/1037 maidir le cosaint i gcoinne allmhairí ar tugadh fóirdheontas ina leith, ar allmhairí iad ó thíortha nach baill den Aontas Eorpach iad, CELEX:32016R1037/GA
    scéim aisíoca Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás ina líomhnaítear go dtugann scéim lacáiste cánach indíreach, nó scéim aisíoca, fóirdheontas mar gheall ar ró-lacáiste nó ró-aisíoc cánacha indíreacha nó muirir allmhairiúcháin ar ionchuir a ídítear i dtáirgeadh an táirge onnmhairithe,ní mór don Choimisiún de ghnáth ar dtús a chinneadh an bhfuil ar bun ag rialtas na tíre is onnmhaireoir agus á chur i bhfeidhm aige, córas nó nós imeachta lena dheimhniú cén t-ionchur a ídítear i dtáirgeadh an táirge onnmhairithe agus cé na méideanna atá i gceist.' Reference Rialachán (AE) 2016/1037 maidir le cosaint i gcoinne allmhairí ar tugadh fóirdheontas ina leith, ar allmhairí iad ó thíortha nach baill den Aontas Eorpach iad, CELEX:32016R1037/GA
    Rückerstattungssystem | Rückerstattungsprogramm
    de
    Comment XREF: Rückerstattung IATE:847147
    drawback scheme | drawback system | duty drawback system
    en
    Definition mechanism of repaying or partly repaying import charges originally levied on inputs that are consumed in the production of the exported product or on imported products which are in the unaltered state re-exported Reference COM-Terminology Coordination, based on:- Agreement on Subsidies and Countervailing Measures, https://www.wto.org/english/docs_e/legal_e/24-scm_03_e.htm#annIII [26.6.2017]- European Commission: Customs glossary, http://ec.europa.eu/taxation_customs/glossary/customs-glossary_en [26.6.2017]
    Comment See also:- drawback [ IATE:1264049 ]- duty drawback [ IATE:847147 ]
    système de ristourne | système du rembours
    fr
    Definition régime douanier qui permet, pour des marchandises étrangères réexportées soit en l'état, soit après transformation, ou incorporation dans un autre produit, d'accorder le remboursement total ou partiel des droits de douanes ou taxes qu'elles ont supportés lors de leur importation Reference Arrêté du 18 février 1987 relatif à l'enrichissement du vocabulaire économique et financier, https://www.legifrance.gouv.fr/affichTexte.do;jsessionid=0194CB79E05F89F869819D60CA1F3435.tpdila18v_2?cidTexte=JORFTEXT000000872714&dateTexte=20170530
    Comment Une des deux variantes du régime de perfectionnement actif en vertu de laquelle les droits à l'importation sont payés lors de la mise en libre pratique et remboursés lorsque les produits manufacturés ou les marchandises sont réexportées en l'état.Source: Glossaire des douanes, site internet de la Commission européenne > Fiscalité et Union douanière > Glossaire > Douane, http://ec.europa.eu/taxation_customs/glossary/customs-glossary_fr [22.8.2017]Voir ristourne des droits de douane, rembours etc. [IATE:847147 ].
  16. FINANCE

    #556867

    IATE #1414448
    costas neamh-in-aisíoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Spesen | Barausgaben | Barauslagen
    de
    Comment EN "out-of-pocket expense" ist ein allgemeiner Terminus, der eine Barzahlung bezeichnet, die erstattet werden kann, daher bieten sich kontextabhängig viele Übersetzungsmöglichkeiten.Ein "Out-of-pocket payment" im medizinischen Bereich (Selbstzahlung IATE:2215714 ) wird allgemein nicht erstattet.
    out-of-pocket expense | out-of-pocket cost | out-of-pocket costs
    en
    Definition direct outlay of cash that may or may not be reimbursed later Reference Council-EN, based on:Wikipedia, https://en.wikipedia.org/wiki/Out-of-pocket_expense [9.3.2018]
    Comment N.B.1. This is a general term denoting payments made directly by individuals in several different contexts, e.g. business travel. They are sometimes reimbursable, though not usually in the health care context. 2. For entries covering the specific context of health care, see:- out-of-pocket spending [ IATE:2227880 ];- out-of-pocket payment [ IATE:2215714 ].
  17. ECONOMICS|regions and regional policy · EUROPEAN UNION|EU finance

    #527289

    IATE #155161
    cúnamh in-aisíoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Níl feidhm ag an gcéad fhomhír ná ag an dara fomhír maidir le deontais agus cúnamh in-aisíoctha a fhaigheann tacaíocht ó SIE nach mó ná EUR 50 000 an tacaíocht phoiblí ina leit.' Reference Rialachán (AE, Euratom) 2018/1046 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais, lena leasaítear Rialacháin (AE) Uimh. 1296/2013, (AE) Uimh. 1301/2013, (AE) Uimh. 1303/2013, (AE) Uimh. 1304/2013, (AE) Uimh. 1309/2013, (AE) Uimh. 1316/2013, (AE) Uimh. 223/2014, (AE) Uimh. 283/2014, agus Cinneadh Uimh. 541/2014/AE agus lena n-aisghairtear Rialachán (AE, Euratom) Uimh. 966/2012, CELEX:32018R1046/GA
    rückzahlbare Unterstützung
    de
    repayable assistance
    en
    Definition form of support under ESIF that includes conditions governing the repayment, but does not fall within the definition and scope of financial instruments as defined in the Common Provisions Regulation by reference to the Financial Regulation Reference COM-Terminology Coordination, based on: European Commission, Guidance for Member States on Definition and use of repayable assistance in comparison to financial instruments and grants (17.10.2019), p. 3
    Comment The main difference between grants, financial instruments and repayable assistance lies in the presence or absence of a repayment mechanism. While grants are a form of non-reimbursable support and financial instruments, notably loans, contain an unconditional obligation to repay with a clear timing, the support granted under repayable assistance can be repaid fully, partially or not at all, depending on the fulfilment of certain agreed implementation conditions. For example, in case of operations with an unpredictable outcome ESIF programme support will need to be repaid only in case the operation succeeds.
    aide remboursable
    fr
    Comment Voir aussi: Fonds structurels et d'investissement européens.
  20. SOCIAL QUESTIONS|health|health policy

    #569656

    IATE #2215714
    íocaíocht neamh-in-aisíoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Selbstzahlung
    de
    Definition Direktzahlung der Güter und Dienstleistungen der Gesundheitsversorgung aus dem Primäreinkommen oder dem Vermögen einer Person, wobei der Nutzer zum Zeitpunkt des Güterkaufs oder der Nutzung der Dienstleistung zahlt Reference Council-DE, vgl. Verordnung (EU) 2015/349 der Kommission zur Durchführung der Verordnung (EG) Nr. 1338/2008 des Europäischen Parlaments und des Rates in Bezug auf Statistiken über die Kosten der Gesundheitsversorgung und ihre Finanzierung, AnhangI, Zif.23; ABl. L_62/2015, S.6 CELEX:32015R0359/DE
    out-of-pocket payment
    en
    Definition a direct payment [ IATE:3578072 ], a cost-sharing payment or an informal payment [ IATE:3578071 ] made by an individual for healthcare goods and services Reference COM-Terminology Coordination, based on: HOPE - European Hospital and Healthcare Federation. 'Out-of-pocket payments In healthcare systems in the European Union' (5.9.2019)
    Comment 1. See the broader term 'out-of-pocket spending' [ IATE:2227880 ] from the same (health care) context.2. See also 'out-of-pocket expense/s' [ IATE:1414448 ], which is a general term covering several different contexts, but also has a specific connotation in the context of health care.3. Such payments sometimes take the form of co-payments [ IATE:814742 ].4. For the different types of out-of-pocket payments, see Table 1. Typology of out ‐ of ‐ pocket payments per country in: HOPE - European Hospital and Healthcare Federation. 'Out-of-pocket payments In healthcare systems in the European Union' (5.9.2019)