Definition cion tromchúiseach i gcoinne an chomhchórais Cánach Breisluacha arna dhéanamh laistigh de chomhlachas struchtúrtha thar thréimhse ama ag níos mó ná beirt ag gníomhú i gcomhbheartas chun cionta a dhéanamh is inphionóis trí chailleadh saoirse nó ordú coinneála, chun ordú airgeadais a fháil, go díreach nó go hindíreach, nó sochar ábhartha eile a chruthaíonn bagairtí tromchúiseacha ar an gcomhchóras CBL agus mar sin ar bhuiséad an Aontais Eorpaigh Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
Definition eine im Rahmen eines strukturierten Zusammenschlusses von mehr als zwei Personen über einen bestimmten Zeitraum hinweg gemeinsam begangene, mit einer Freiheitsstrafe oder einer freiheitsentziehenden Maßregel der Sicherung und Besserung bedrohte schwerwiegende Straftat gegen das gemeinsame Mehrwertsteuersystem mit dem Ziel eines direkten oder indirekten finanziellen oder sonstigen materiellen Vorteils, der eine ernsthafte Bedrohung für das gemeinsame Mehrwertsteuersystem und damit für den Haushalt der Europäischen Union darstellt Reference Europäische Staatsanwaltschaft (EUStA) (2.6.2023)
Definition serious offence against the common system of Value Added Tax committed within a structured association over a period of time by more than two persons acting in concert to commit offences punishable by deprivation of liberty or a detention order, to obtain, directly or indirectly, a financial or other material benefit which creates serious threats to the common VAT system and thus to the European Union budget Reference "European Public Prosecutor's Office (EPPO) based on: Directive (EU) 2017/1371 of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law, CELEX:32017L1371"
Comment Is considered to be an aggravating circumstance.
TRADE|consumption|goods and services · EUROPEAN UNION|European construction|deepening of the European Union|single market · TRADE|trade|supply|security of supply
Context 'In éagmais gníomhaíochta ar leibhéal an Aontais, bheadh na Ballstáit fós leochaileach do ghéarchéimeanna lena mbaineann gné thrasteorann. Trí scéim um cheadúnú éigeantach an Aontais a thabhairt isteach, tógfar Aontas níos athléimní trí uirlis chomhchoiteann bhreise a sholáthar a thacaíonn leis na hionstraimí géarchéime eile amhail SMEI nó an Creat‑Rialachán Éigeandála.' Reference "Togra le haghaidh Rialachán maidir le ceadúnú éigeantach le haghaidh bainistiú géarchéime agus lena leasaítear Rialachán (CE) 816/2006,CELEX:52023PC0224/GA"
Definition "act proposed by the European Commission following the COVID-19 pandemic, establishing a framework to be activated the event of a public health emergency" Reference "COM-EN, based on:Proposal for a Regulation on a framework of measures for ensuring the supply of crisis-relevant medical countermeasures in the event of a public health emergency at Union level, COM/2021/577 final"
Comment Published in the Official Journal on 6 December 2022.