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29 results

  1. AGRI-FOODSTUFFS|foodstuff · TRADE|marketing|preparation for market|packaging

    #550019

    IATE #1207024
    pláta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Teller
    de
    plate
    en
    Definition dish from which food is eaten or served Reference COM-Internal document: ENV-2021-80048 (single-use plastic products)
    assiette
    fr
    assedita
    la
  2. TRANSPORT|maritime and inland waterway transport|inland waterway transport · TRANSPORT|maritime and inland waterway transport|maritime transport · AGRICULTURE, FORESTRY AND FISHERIES|fisheries|fishing industry

    #632089

    IATE #1593364
    trim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Trimm
    de
    Definition Neigung des Schiffes in Längsrichtung, bezogen auf die normale Schwimmlage in ruhigem Wasser. Reference Lex.der Seefahrt
    trim
    en
    Definition difference between the draught forward and the draught aft Reference Commission of the European Communities, Multilingual Dictionary of Fishing Vessels and Safety on Board, 2nd Edition, Fishing News Books and the Office for Official Publications of the European Communities, Brussels – Luxembourg, 1992
    Comment If the draught forward is the greater, the trim is referred to as trim by the bow or head. If the draught aft is the greater, the trim is referred to as trim by the stern.
    assiette
    fr
    Definition Manière dont le navire est assis dans l'eau ou, en d'autres termes, sa situation quant à la différence des tirants d'eau arrière et avant Reference Gruss,Dict.de Marine
  3. FINANCE|taxation

    #639119

    IATE #2222378
    CCCTB Reference "Ráiteas ó Cheannairí Stáit nó Rialtais an Limistéir euro agus ó Institiúidí an AE (an 21 Iúil 2011) http://www.consilium.europa.eu/uedocs/NewsWord/ga/ec/123998.doc"
    ga
    Context """...tugaimid dár n-aire toilteanas na hÉireann bheith rannpháirteach go cuiditheach san idirphlé ar an dréacht-Treoir um Chomhbhonn Comhdhlúite Cánach don Cháin Chorparáideach (CCCTB)...""" Reference "Ráiteas ó Cheannairí Stáit nó Rialtais an Limistéir euro agus ó Institiúidí an AE (an 21 Iúil 2011) http://www.consilium.europa.eu/uedocs/NewsWord/ga/ec/123998.doc"
    gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrundlage | gemeinsame konsolidierte Bemessungsgrundlage für die Körperschaftsteuer | GKKB
    de
    Definition einheitliche Regeln, die in der Europäischen Union tätige Unternehmen zur Berechnung ihrer steuerpflichtigen Gewinne anwenden können, damit sie zur Berechnung ihres Gewinns für Steuerzwecke nur die Regeln eines einzigen EU-Systems befolgen müssen Reference "Council-DE vgl. Europäische Kommission Steuern und Zollunion> Taxation> Unternehmenbesteuerung> Common_tax_base http://ec.europa.eu/taxation_customs/taxation/company_tax/common_tax_base/index_de.htm [8.8.2014]"
    common consolidated corporate tax base | proposal on a common consolidated corporate tax base proposals | CCCTB
    en
    Definition rules to allow cross-border companies to comply with one, single EU system for computing their taxable income, rather than many different national rulebooks Reference "Com-EN, based on: European Commission > Taxation and Customs Union > Business > Company Tax > Common Consolidated Corporate Tax Base (CCCTB), http://ec.europa.eu/taxation_customs/business/company-tax/common-consolidated-corporate-tax-base-ccctb_en [14.2.2017]"
    assiette commune consolidée pour l'impôt sur les sociétés | ACCIS
    fr
    Definition ensemble unique de règles de détermination du résultat imposable, susceptibles d’être utilisées par les sociétés exerçant leur activité au sein de l'UE Reference "Site Commission, Fiscalité et Union douanière > Taxation > Fiscalité des entreprises > Common_tax_base, http://ec.europa.eu/taxation_customs/taxation/company_tax/common_tax_base/index_fr.htm [11.3.2011]"
  4. FINANCE|taxation

    #656764

    IATE #3570643
    comhbhonn don cháin chorparáide Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    CCTB Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    comhbhonn do cháin AE Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gemeinsame Körperschaftsteuer-Bemessungsgrundlage | gemeinsame Körperschaftsteuerbemessungsgrundlage | GKB
    de
    Definition Regeln für die Berechnung der Körperschaftsteuer-Bemessungsgrundlage, einschließlich bestimmter Bestimmungen gegen Steuervermeidung – und die internationale Dimension des vorgeschlagenen Steuersystems sowie Vorschriften gegen Verschuldungsanreize und einen erhöhten Abzug für Forschung und Entwicklung (F&E) Reference "Council-DE auf Grundlage von COM-Terminology Coordination sowie des Vorschlags für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage CELEX:52016PC0685/DE"
    Comment "Siehe auch: gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrundlage IATE:2222378"
    common corporate tax base | CCTB | common EU tax base
    en
    Definition rules for calculating the corporate tax base, including certain provisions against tax avoidance and on the international dimension of the proposed tax system as well as rules against debt bias and a super-deduction for research and development (R&D) Reference "COM-EN, based on: Proposal for a Council Directive on a Common Corporate Tax Base, COM/2016/0685 final - 2016/0337 (CNS), CELEX:52016PC0685/EN"
    Comment "The Commission, in its Action Plan of June 2015, advocated a step-by-step approach to the CCCTB (common consolidated corporate tax base [ IATE:2222378 ]). According to this, it is suggested that work on consolidation be postponed until agreement is first secured on a mandatory set of rules for the common base, i.e. the common corporate tax base."
    assiette commune pour l'impôt sur les sociétés | assiette commune de l’impôt sur les sociétés | ACIS
    fr
    Definition base de calcul de l'impôt sur les sociétés déterminée selon des règles communes à l'ensemble des États membres de l'UE Reference "Conseil-FR, d'après la proposition de directive concernant une assiette commune sur les sociétés, COM(2016) 685 final, CELEX:52016PC0685/fr"
    Comment "Compte tenu de l'ampleur du projet relatif à l'harmonisation fiscale au sein de l'UE, la Commission a proposé de procéder en deux étapes en définissant dans un premier temps les règles communes pour calculer l'assiette imposable (= l'assiette commune pour l'impôt sur les sociétés (ACIS)) puis les modalités de la consolidation fiscale (= l'assiette commune consolidée pour l'impôt sur les sociétés (ACCIS)) [ IATE:2222378 ]"
  5. SCIENCE · TRANSPORT · TRANSPORT|land transport|land transport

    #554692

    IATE #1347896
    uillinn tuirlingthe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Aufsetzwinkel
    de
    landing angle
    en
    Definition the acute angle between a specified or understood wing chord of an aeroplane and the horizontal at the instant of touch-down,with the aeroplane in its normal landing attitude Reference Multilingual Aeronautical Dictionary(AGARD,1980)
    assiette d'atterrissage
    fr
  6. FINANCE|taxation|tax on income

    #639675

    IATE #2234041
    bonn cánach ioncaim Reference "An Timpeallacht Gheilleagrach, Feasachán Ráithiúil 01 / Eanáir 11, Banc Ceannais na hÉireann Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Bhí an Rialtas ag brath rómhór ar fhoinsí ioncaim neamh-inbhuanaithe, nach mbeadh fós ar bun i ndiaidh an bhorrtha réadmhaoine agus, chomh maith leis sin, bhí an bonn cánach ioncaim laghdaithe ag an Rialtas.' Reference "'Feasachán Ráithiúil 01 / Eanáir 11,' Banc Ceannais na hÉireann, https://www.centralbank.ie/docs/default-source/publications/quarterly-bulletins/qb-archive/2011/qb1-2011.pdf?sfvrsn=6 [14.7.2021]"
    Bemessungsgrundlage der Einkommensteuer | Einkommensteuerbemessungsgrundlage
    de
    Definition "Teil der Einkünfte, auf den die Einkommensteuer IATE:1239661 erhoben wird" Reference "Council-DE nach Rechtslexikon.net, Stichwort Einkommensteuerbemessungsgrundlage (19.8.2020)"
    income tax base
    en
    Definition "amount of income to which an income tax rate is applied" Reference "Council-EN, based on ‘taxable base’. Glossary of Tax Terms (10.8.2020), Organisation for Economic Co-operation and Development (OECD)"
    assiette de l’impôt sur le revenu
    fr
    Definition "somme des revenus et des bénéfices imposables pour un foyer fiscal donné, permettant le calcul de l'impôt sur le revenu" Reference "Conseil-FR, d'après: - Site de l'OCDE, Revue économique de l'OCDE, I. Joumard (2002), ""Les systèmes fiscaux de l'Union européenne"" (15.4.2021)- Site du Bulletion officiel des finances publiques françaises - Impôts, ""IR - Prélèvement à la source de l'impôt sur le revenu - Calcul du prélèvement - Assiette du prélèvement - Assiette de la retenue à la source"", BOI-IR-PAS-20-10-10 (15.4.2021)"
  8. FINANCE|taxation

    #608055

    IATE #806286
    bonn cánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'D’fhéadfadh faoiseamh ó cháin a bheith i bhfoirm liúntais, díolúine, nó asbhainte cánach — rudaí a bhaintear ón mbonn cánach — nó creidmheas cánach — rud a bhaintear go díreach ón dliteanas cánach a bheadh dlite ag an teaghlach is tairbhí nó ag an gcorparáid is tairbhí murach sin.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Steuerbemessungsgrundlage | Bemessungsgrundlage
    de
    Definition technisch-physische oder wirtschaftlich-monetäre Größe, auf die der Steuertarif angewandt wird, um eine Steuerschuld zu ermitteln Reference "Gabler Wirtschaftslexikon: http://wirtschaftslexikon.gabler.de/Definition/bemessungsgrundlage.html [17.4.12]"
    Comment "Die Bemessungsgrundlage ist grundsätzlich vom Steuerobjekt IATE:3529480 zu unterscheiden, aus dessen Quantifizierung sie sich ergibt; Bsp. Gewerbesteuer: Steuerobjekt ist der Gewerbebetrieb, während sich die Bemessungsgrundlage aus dem Gewerbeertrag und dem Gewerbekapital ergibt."
    taxable base | taxable amount | tax base | basis of taxation | basic taxable amount
    en
    Definition thing or amount to which the tax rate is applied Reference "‘taxable base’. Glossary of Tax Terms, Organisation for Economic Co-operation and Development (OECD), http://www.oecd.org/ctp/glossaryoftaxterms.htm [14.2.2017]"
    Comment "e.g. corporate income, personal income, real property See also tax base [ IATE:3529480 ], which refers to the collective value of all the assets in an economy that can be taxed by a government."
    base d'imposition | base imposable | assiette de l'impôt
    fr
    Definition ensemble des revenus retenus par l'administration fiscale en vue de calculer l'impôt du contribuable sur laquelle sera appliquée le taux d'imposition Reference "Site financier Mataf, Education > Glossaire > Définition Base d'imposition, https://www.mataf.net/fr/edu/glossaire/base-d-imposition [29.9.2016]"
    Comment "Le plus souvent l'ensemble des revenus bénéficie de déductions. Il en est ainsi pour les particuliers avec, par exemple, des abattements sur salaires ou pour les entreprises ou sera retenu le résultat fiscal et non le résultat net. Voir également assiette fiscale [ IATE:3529480 ]."
  9. SCIENCE|natural and applied sciences|space science · TRANSPORT|air and space transport|space transport

    #632465

    IATE #1603076
    sainstiúir eitilte Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    sainstiúir Reference "Rialachán (CE) Uimh. 78/2009 maidir le cineál-cheadú mótarfheithiclí i ndáil le cosaint coisithe agus úsáideoirí soghonta eile bóithre, lena leasaítear Treoir 2007/46/CE agus lena n-aisghairtear Treoir 2003/102/CE agus Treoir 2005/66/CE, CELEX:32009R0078/GA Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Lage im Raum
    de
    Definition Ausrichtung eines Raumflugkörpers in Bezug aud seine Achsen zu einem Bezugsobjekt (z.B. Horizont) Reference in Anlehnung an: Ann Darrin, Beth L. O´Leary:Handbook of Space Engineering, Archeology, and Heritage, CRC Press, 2009, S. 940.
    attitude
    en
    Definition orientation of a space vehicle as determined by the relationship between its axes and some reference plane Reference "'Attitude'. Robert A. Braeunig, Glossary, Rocket & Space Technology, http://www.braeunig.us/space/glossary.htm [16.3.2017]"
    orientation | assiette de vol | assiette | position de vol
    fr
    Definition disposition angulaire d'un engin spatial par rapport à un trièdre de référence.Le terme orientation est recommandé de préférence à attitude Reference Voc st tec spat CILF p.37 ;arrêté du 12/01/73 relatif à l'enrichissement du voc.des techniques spatiales,JORF 18/01/73
  10. ECONOMICS|economic structure · FINANCE|financial institutions and credit · FINANCE|financial institutions and credit|financial institution

    #613516

    IATE #907056
    bonn cúlchiste Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Mindestreservebasis
    de
    Definition Summe derjenigen Bilanzposten (d. h. Verbind-lichkeiten), die die Basis für die Berechnung des Mindestreservesolls eines Instituts darstellen. Reference Institution: ECB; Title: The Single Monetary in Stage Three - Annex 2: Glossary; Publication Year: 2000; Publication Month: November
    reserve base
    en
    Definition the sum of the eligible balance sheet items (in particular liabilities) which constitute the basis for calculating the reserve requirement of an institution Reference Institution: ECB; Title: The Single Monetary in Stage Three - Annex 2: Glossary; Publication Year: 2000; Publication Month: November
    assiette des réserves
    fr
    Definition ensemble des éléments éligibles du bilan (en particulier les engagements) qui servent de base pour le calcul des réserves obligatoires d’un établissementde crédit. Reference "Banque centrale européenne, Rapport annuel 2010, http://www.ecb.europa.eu/pub/pdf/annrep/ar2010fr.pdf [4.4.2013]"
  11. FINANCE

    #365410

    IATE #1125867
    bonn ríofa an chúlchiste Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    reserve base
    en
    Definition the sum of the eligible balance sheet items (in particular liabilities) which constitutes the basis for calculating the reserve requirement of an institution Reference EMI,The single monetary policy in stage III,January 1997
    assiette des réserves
    fr
    Definition somme des éléments du bilan assujettis (notamment le passif),qui sert de base au calcul des réserves obligatoires d'une institution Reference IME,La politique monétaire unique en phase III,janvier 1997
  12. FINANCE|taxation|fiscal policy

    #646406

    IATE #3529480
    bonn cánach Reference "FORFÁS TUARASCÁIL BHLIANTÚIL 2010 http://www.forfas.ie/media/Forfas110630-annual_report_as_gaeilge.pdf ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Cuidíonn beartas cánach le comhdhlúthú fioscach agus leis an bhfás. I gcomhréir leis na Conclúidí ó Chomhairle an 21 Feabhra, ba cheart do na Ballstáit agus aitheantas á thabhairt d'inniúlachtaí na mBallstát i ndáil leis sin, i gcás inarb iomchuí, a gcórais cánach a athbhreithniú agus é mar aidhm iad a dhéanamh níos éifeachtaí agus níos éifeachtúla, deireadh a chur le díolúintí atá gan údar, an bonn cánach a leathnú, cánacha a aistriú ón lucht saothair, an cháin a bhailiú ar bhealach níos éifeachtaí agus dul i ngleic le himghabháil chánach.' Reference "'Conclúidí – 1/2 Márta 2012', an Chomhairle Eorpach, http://register.consilium.europa.eu/doc/srv?l=GA&f=ST%204%202012%20INIT [30.6.2017]"
    Steuerobjekt | Steuergegenstand
    de
    Definition Tatbestand, dessen Vorhandensein Grundlage der Besteuerung (Steuern) ist; [...] kann ein Wirtschaftsgut oder ein wirtschaftlicher Vorgang sein Reference "Gabler Wirtschaftslexikon, ""Steuerobjekt"" http://wirtschaftslexikon.gabler.de/Definition/steuerobjekt.html (15.11.2016)"
    Comment "Vom Steuerobjekt grundsätzlich zu unterscheiden ist die Bemessungsgrundlage IATE:806286 die sich erst durch die Quantifizierung des Steuerobjekts ergibt; Bsp. Gewerbesteuer: Steuerobjekt ist der Gewerbebetrieb, während sich die Bemessungsgrundlage aus dem Gewerbeertrag und dem Gewerbekapital ergibt."
    tax base | national tax base | tax assessment base
    en
    Definition value of all assets that a government may tax Reference "'tax base'. Farlex Financial Dictionary, 2012, Farlex, Inc. http://financial-dictionary.thefreedictionary.com/tax+base [14.2.2017]"
    Comment "In the case of income tax, for instance, the tax base is determined by what the tax authorities state as the minimum amount of annual income that can be taxed (taxable income). If this minimum amount (tax threshold) is lowered, this will automatically increase (widen) the tax base; if it is raised, the tax base will be narrowed. Reference: Financial Times Lexicon, ""tax base"", http://lexicon.ft.com/Term?term=tax-base [14.2.2017] A general economic term used in the context of fiscal policy. See also:- taxable amount/taxable base [ IATE:806286 ], which refers to the value of the taxable assets of an individual."
    assiette fiscale | assiette
    fr
    Definition ensemble des matières assujetties à un impôt ou à une taxe Reference Conseil-FR, d'après Ménard L., Dictionnaire de la comptabilité et de la gestion financière, 2e édition, 2004
    Comment "Voir également base d'imposition [ IATE:806286 ]."
  13. FINANCE|taxation

    #646894

    IATE #3532084
    bonn cánach comhdhlúite Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    consolidated tax base
    en
    Definition result of adding up the tax bases of all group members 1 by calculating the tax bases as revenues less exempt revenues, deductible expenses and other deductible items Reference "COM-FI based on: - Proposal for a Directive on a Common Consolidated Corporate Tax Base (CCCTB), COM/2016/0683 final - 2016/0336 (CNS), CELEX:52016PC0683/EN - Proposal for a Directive on a Common Consolidated Corporate Tax Base (CCCTB), COM(2011) 121 final, Article 4 (11) and Article 10, CELEX:52011PC0121R(01)/EN"
    Comment "1 group member IATE:3532083"
    assiette imposable consolidée
    fr
    Definition la somme des assiettes imposables de tous les membres du groupe, calculées conformément à l'article 10 Reference "Proposition de directive du Conseil concernant une assiette commune consolidée pour l'impôt sur les sociétés (ACCIS) , COM (2011)140 final , http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0121:FIN:FR:PDF"
  14. TRANSPORT · SCIENCE · TRANSPORT|land transport|land transport

    #625150

    IATE #1345951
    uillinn an rothlúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Rollwinkel
    de
    angle of roll
    en
    Definition the angle that the lateral body axis of an aircraft or similar body makes with a chosen reference plane in rolling; usually, the angle between the lateral axis and a horizontal plane. The angle of roll is considered positive if the roll is to starboard Reference Multilingual Aeronautical Dictionary(AGARD,1980)
    assiette latérale
    fr
  16. TRANSPORT|land transport

    #636455

    IATE #1880264
    gnáthriocht tiomána Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    normal ride attitude
    en
    Definition the vehicle attitude in running order positioned on the ground, with the tyres inflated to the recommended pressures, the front wheels in the straight-ahead position, with maximum capacity of all fluids necessary for operation of the vehicle, with all standard equipment as provided by the vehicle manufacturer, with a 75 kg mass placed on the driver's seat and with a 75 kg mass placed on the front passenger's seat, and with the suspension set for a driving speed of 40 km/h in normal running conditions specified by the manufacturer (especially for vehicles with an active suspension or a device for automatic levelling) Reference "Regulation (EC) No 78/2009 on the type-approval of motor vehicles with regard to the protection of pedestrians and other vulnerable road users, amending Directive 2007/46/EC and repealing Directives 2003/102/EC and 2005/66/EC. CELEX:32009R0078/EN"
    assiette normale
    fr
  17. FINANCE|taxation

    #604841

    IATE #768301
    an bonn ar a meastar CBL Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    bonn measúnaithe CBL Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déantar an acmhainn bunaithe ar Cháin Bhreisluacha a ríomh trí ráta céatadáin sheasta, ar a dtugtar glaoráta CBL, a chur i bhfeidhm maidir le bonn comhchuibhithe measúnaithe CBL gach Ballstáit. Déantar an bonn measúnaithe CBL a chaidhpeáil maidir le hOllioncam Náisiúnta. Ciallaíonn caidhpeáil an bhoinn mheasúnaithe CBL, má sháraíonn bonn measúnaithe CBL Ballstáit céatadán áirithe de bhonn measúnaithe OIN an Bhallstáit sin, ní chuirtear an glaoráta CBL i bhfeidhm i leith an bhoinn mheasúnaithe CBL ach cuirtear i bhfeidhm é i leith chéatadán deireanach an bhoinn mheasúnaithe OIN. Cuimsítear leis an acmhainn bunaithe ar Cháin Bhreisluacha íocaíochtaí don bhliain reatha chomh maith le comhorduithe ó bhlianta roimhe sin, a chomhfhreagraíonn do leasuithe ar bhoinn mheasúnaithe CBL roimhe sin, nuair atá siad dlite le híoc. Déantar an acmhainn bunaithe ar Cháin Bhreisluacha a aicmiú mar “acmhainní dílse an AE atá bunaithe ar CBL agus OIN” (D.76).' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Mehrwertsteuer-Bemessungsgrundlage | MwSt.-Bemessungsgrundlage | Bemessungsgrundlage für die MwSt-Eigenmittel
    de
    Definition Größe, auf die der Mehrwertsteuertarif angewandt wird Reference "Council-DE, vgl. Gabler Wirtschaftslexikon, Bemessungsgrundlage (Steuerrecht) (4.2.2020)"
    VAT assessment base | VAT base | basis of assessment for VAT | basis for assessing VAT
    en
    Definition "value of all assets to which VAT [ IATE:791286 ] may be applied" Reference "Council-EN, based on 'tax base'. Farlex Financial Dictionary, 2012, Farlex, Inc. (23.7.2019)"
    assiette TVA | assiette de la TVA | assiette de la taxe sur la valeur ajoutée | base d'imposition à la TVA
    fr
    Definition montant sur lequel la TVA est exigible Reference "site web de la Commission européenne > Fiscalité et Union douanière > Entreprises > TVA > Règles de l’UE en matière de TVA par thème > Base d’imposition (14.11.2019)"
  20. FINANCE|taxation

    #601694

    IATE #132484
    bonn comhchuibhithe measúnaithe CBL Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déantar an acmhainn bunaithe ar Cháin Bhreisluacha a ríomh trí ráta céatadáin sheasta, ar a dtugtar glaoráta CBL, a chur i bhfeidhm maidir le bonn comhchuibhithe measúnaithe CBL gach Ballstáit. Déantar an bonn measúnaithe CBL a chaidhpeáil maidir le hOllioncam Náisiúnta. Ciallaíonn caidhpeáil an bhoinn mheasúnaithe CBL, má sháraíonn bonn measúnaithe CBL Ballstáit céatadán áirithe de bhonn measúnaithe OIN an Bhallstáit sin, ní chuirtear an glaoráta CBL i bhfeidhm i leith an bhoinn mheasúnaithe CBL ach cuirtear i bhfeidhm é i leith chéatadán deireanach an bhoinn mheasúnaithe OIN. Cuimsítear leis an acmhainn bunaithe ar Cháin Bhreisluacha íocaíochtaí don bhliain reatha chomh maith le comhorduithe ó bhlianta roimhe sin, a chomhfhreagraíonn do leasuithe ar bhoinn mheasúnaithe CBL roimhe sin, nuair atá siad dlite le híoc. Déantar an acmhainn bunaithe ar Cháin Bhreisluacha a aicmiú mar “acmhainní dílse an AE atá bunaithe ar CBL agus OIN” (D.76).' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    einheitliche MWSt.-Bemessungsgrundlage | harmonisierte MwSt.-Bemessungsgrundlage
    de
    uniform VAT base | harmonised VAT assessment base | harmonised VAT base | uniform basis for assessing value added tax
    en
    Definition "VAT assessment base [ IATE:768301 ] used for the calculation of the VAT-based own resource [ IATE:160213 ], obtained by dividing the total annual net VAT revenue in each Member State by the weighted average rate of VAT [ IATE:1236576 ] and adjusting the resulting figure with negative or positive compensations" Reference "Council-EN, based on European Commission - Directorate-General for Budget, European Union: Public Finance - 5th Edition, Luxembourg, Publications Office of the European Union, 2014 (27.8.2019), p. 191-192"
    assiette uniforme de la TVA | assiette harmonisée de la TVA
    fr
    Definition " assiette servant à déterminer la contribution de chaque État membre au budget de l'UE au titre de la ressource TVA, qui constitue l'une des ressources propres de l'UE (voir IATE:160213 (5.11.2019)) " Reference "Conseil-FR, d'après le site web du ministère (FR) de l'action et des comptes publics, document intitulé ""Annexe au projet de loi de finances pour 2016, Relations avec l'Union européenne"" (5.11.2019), point 1.3: ""Le système des ressources propres de l'Union européenne"""
    Comment Chaque État membre calcule cette assiette en divisant le total des recettes nettes annuelles de TVA qu'il a encaissées par le taux moyen pondéré de la TVA, puis en adaptant ce montant au moyen de compensations négatives ou positives.