Gaois

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2 results

  1. ECONOMICS|economic policy · BUSINESS AND COMPETITION|competition

    #604097

    IATE #757575
    riail <i>de minimis</i> Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Foráil ar leith de chuid an Aontais Eorpaigh atá sa riail de Minimis faoina dtugtar cead rialacha cúnaimh stáit a shárú faoi réir nach sáraíonn an cúnamh iomlán faoin riail d’aon iarratasóir ar leith, cibé eagraíochtaí stáit óna dtagann an cúnamh, €200,000 in aon tréimhse 3 bliana airgeadais.' Reference "'De Minimis,' Údarás na Gaeltachta, http://www.udaras.ie/forbairt-fiontraiochta/cunamh-airgid/de-minimis/ [1.3.2016]"
    De-minimis-Regelung | """De-minimis""-Regel"
    de
    de minimis rule | de minimis clause | de minimis provision
    en
    Definition rule that exempts state aid of less than EUR 200 000 from the requirement to notify the European Commission in advance Reference "EUROPA > Summaries of EU legislation > Competition > Rules applicable to state aid, http://europa.eu/legislation_summaries/competition/state_aid/l26121_en.htm [30.4.2014]"
    Comment Article 108(3) of the Treaty on the Functioning of the European Union (TFEU) (ex-Article 88(3) of the Treaty establishing the European Community (TEC)) requires state aid to be notified to the European Commission so that it can assess whether the aid is compatible with the common market in the light of Article 107(1) TFEU (ex-Article 87(1) TEC). However, under Regulation (EC) No 994/98 certain categories of aid can be exempted from the notification requirement. The de minimis rule was introduced in order to exempt small aid amounts. It sets a ceiling below which aid is deemed not to fall within the scope of Article 107(1) TFEU and is therefore exempt from the notification requirement laid down in Article 108(3) TFEU.
    "règle ""de minimis""" | "règle dite ""de minimis""" | règle dite de minimis
    fr
    Definition règle qui exempte les aides d'Etat inférieures à 200 000 euros de l’obligation de notification préalable à la Commission européenne Reference "EUROPA > Synthèses de la législation de l'UE > Concurrence > Dispositions applicables aux aides d'état, http://europa.eu/legislation_summaries/competition/state_aid/l26121_fr.htm [6.6.2014]"
  2. LAW · FINANCE|taxation · EUROPEAN UNION|European Union law|EU act

    #683899

    IATE #3566439
    clásal frith-mhí-úsáide Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Missbrauchsbekämpfungsklausel | De-minimis-Missbrauchsbekämpfungsklausel | De minimis Missbrauchsbekämpfungsklausel | De-minimis-Klausel zur Missbrauchsbekämpfung
    de
    Definition "Klausel, mit der verhindert werden soll, dass die Mutter-Tochter-Richtlinie zur Steuervermeidung missbraucht wird, und eine einheitlichere Anwendung dieser Richtlinie in den einzelnen Mitgliedstaaten gewährleistet werden soll" Reference Council-DE in Anlehnung an Council-EN
    Comment "Diese obligatorische Bestimmung zur Missbrauchsbekämpfung wurde von der Kommission am 25. November 2013 als Folgemaßnahme zum Aktionsplan gegen Steuerhinterziehung und Steuerbetrug vom 6. Dezember 2012 vorgeschlagen. Sie ist eine „De minimis“-Vorschrift, die es den EU-Ländern erlaubt, strengere oder spezifischere innerstaatliche Bestimmungen oder Bestimmungen zur Missbrauchsbekämpfung im Rahmen von Doppelbesteuerungsabkommen einzuführen, sofern sie die Mindestanforderungen der EU erfüllen. Sie wurde am 9. Dezember 2014 in die Mutter-Tochter-Richtlinie (2011/96/EU) aufgenommen. Diese im November 2011 verabschiedete Richtlinie soll sicherstellen, dass Gewinne grenzüberschreitend tätiger Konzerne nicht doppelt besteuert werden. "
    anti-abuse clause | 'de minimis' anti-abuse clause | de minimis anti-abuse clause
    en
    Definition "clause aiming to stop the Parent-Subsidiary Directive from being misused for the purposes of tax avoidance and to achieve greater consistency in the application of this Directive in different Member States" Reference "Council of the European Union > Home > Press > Press releases and statements > 'Clamping down on corporate tax avoidance: Council adopts anti-abuse clause (12.9.2023)', 14 August 2015"
    Comment This mandatory anti-abuse provision was proposed by the Commission on 25 November 2013 as a follow-up to the Action Plan against tax evasion and tax fraud of 6 December 2012.It is formulated as a 'de minimis' rule that allows EU countries to put in place stricter or more specific domestic provisions or double tax treaty anti-abuse provisions provided they meet the minimum EU requirements.It was included in the EU Parent-Subsidiary Directive (2011/96/EU) on 9 December 2014. This Directive, adopted in November 2011, is intended to ensure that profits made by cross-border groups are not taxed twice.
    disposition anti-abus
    fr