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2 thoradh

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

    #604097

    IATE #757575
    riail <i>de minimis</i> Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs '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.' Tagairt "'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
    Sainmhíniú rule that exempts state aid of less than EUR 200 000 from the requirement to notify the European Commission in advance Tagairt "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]"
    Nóta 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
    Sainmhíniú règle qui exempte les aides d'Etat inférieures à 200 000 euros de l’obligation de notification préalable à la Commission européenne Tagairt "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

    #654424

    IATE #3566439
    clásal frith-mhí-úsáide Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    anti-abuse clause | 'de minimis' anti-abuse clause | de minimis anti-abuse clause
    en
    Sainmhíniú "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" Tagairt "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"
    Nóta 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