Comment "Signed at The Hague, 21 December 1904.For the text of the Convention, see the International Committee of the Red Cross > Treaties Home > Introduction > Full text http://www.icrc.org/ihl.nsf/FULL/175?OpenDocument [11.10.2011]"
Comment "geändert durch RL 2014/48/EU zur Änderung der Richtlinie 2003/48/EG im Bereich der Besteuerung von Zinserträgen, ABl. L_ 111/2014, S.50 CELEX:32014L0048/DE"
Definition EU instrument the objective of which is to ensure effective taxation of savings income in the form of cross-border interest payments which are generally included in all Member States in the taxable income of resident individuals Reference "Council-EN, based on Recital 15 of the amending Directive, CELEX:32014L0048/EN [26.6.2014]"
Comment "- For a summary of the original Directive, see EUROPA > Summaries of EU legislation > Taxation > Taxation of savings income, http://europa.eu/legislation_summaries/taxation/l31050_en.htm [24.2.2012]- For a summary of the amendments introduced by Directive 2014/48/EU, see Council press release of 24.3.2014: 'Council adopts new rules on the taxation of savings income', http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ecofin/141817.pdf [24.6.2014]The amendments introduced by Directive 2014/48/EU must by transposed by Member States by 1.1.2016 and will be applicable from 1.1.2017"
Definition directive de l'UE visant à permettre que les intérêts de l’épargne perçus dans un État membre par des personnes physiques qui ont leur résidence fiscale dans un autre État membre soient effectivement imposés conformément aux dispositions législatives de ce dernier État membre Reference "Site Europa, Synthèse de la législation de l'UE, http://europa.eu/legislation_summaries/taxation/l31050_fr.htm [19.3.2012]"
ECONOMICS · TRADE|marketing|preparation for market
Comment "DIV: La proposition a connu différents intitulés au cours de son trajet: d'abord ""...concernant la finalité du règlement et les garanties"" (JO C 207/96, p. 13), ensuite ""...concernant le caractère définitif du règlement et les garanties"" (JO C 259/97, p. 6 ). Le titre définitif de la directive est celui qui a été retenu dans la position commune du Conseil du 13.10.97 (JO C 375/97, p. 34).;UPDATED: ERS 16/03/2000"
idirghabháil ar íocaíocht dhíreach í 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)"
ga
Context 'Chun leithdháileadh níos cothroime tacaíochta a chur chun cinn agus chun an t-ualach riaracháin a laghdú ar thairbhithe a fhaigheann méideanna beaga, ba cheart an rogha a bheith ag na Ballstáit idirghabháil shonrach a dhearadh d’fheirmeoirí beaga a thiocfadh in ionad na n-idirghabhálacha eile ar íocaíochtaí díreacha iad.' 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)"
Context 'Maidir le gach idirghabháil i bhfoirm íocaíochtaí díreacha, an meán réadaithe nó an taonadmhéid aonfhoirmeach, ní bheidh sé níos ísle riamh ná an taonadmhéid beartaithe, murab é go sáraíonn an taschur réadaithe an taschur beartaithe arna leagan síos sa Phlean Straitéiseach faoi CBT.' Reference "Togra le haghaidh Rialachán lena mbunaítear rialacha maidir le tacaíocht do phleananna straitéiseacha a bheidh le tarraingt suas ag na Ballstáit faoin gComhbheartas Talmhaíochta (Pleananna Straitéiseacha faoi CBT) agus arna maoiniú ag an gCiste Eorpach um Ráthaíocht Talmhaíochta (CERT) agus ag an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe (CETFT) agus lena n-aisghairtear Rialachán (AE) Uimh 1305/2013 ó Pharlaimint na hEorpa agus ón gComhairle agus Rialachán (AE) Uimh 1307/2013 ó Pharlaimint na hEorpa agus ón gComhairle, CELEX:52018PC0392/GA"
Definition the account showing as a debit the amount paid to the suppliers at the time of the order and which is credited on receipt of the invoice Reference V.Q.,Chartered accountant,1994
Definition compte qui est débité lors du paiement par l'entreprise d'avances sur commandes passées auprès des fournisseurs, et est crédité après réception de la facture par l'entreprise Reference d'après La Revue fiduciaire,n°770 & 798,1993
FINANCE|financial institutions and credit|banking · FINANCE|free movement of capital|free movement of capital|financial legislation · EUROPEAN UNION|European Union law|EU act|regulation (EU)
Context 'Tá feidhm cheana féin ag dhá ghníomh dlí de chuid an Aontais i réimse na n-íocaíochtaí, i.e. Treoir maidir le seirbhísí íocaíochta sa mhargadh inmheánach, 2015 (PSD2) (2) agus an Rialachán maidir le híocaíochtaí trasteorann (3), maidir le híocaíochtaí meandracha agus leanfar leis sin tar éis theacht i bhfeidhm an togra seo.' Reference "Achoimre ar Thuairim an Mhaoirseora Eorpaigh ar Chosaint Sonraí maidir le Togra le haghaidh Rialachán ó Pharlaimint na hEorpa agus ón gComhairle lena leasaítear Rialachán (AE) Uimh. 260/2012 agus Rialachán (AE) 2021/1230 a mhéid a bhaineann le haistrithe creidmheasa meandracha in euro 2023/C 60/10 (Tá téacs iomlán na Tuairime seo le fáil i mBéarla, i bhFraincis agus i nGearmáinis ar shuíomh gréasáin MECS https://edps.europa.eu),CELEX:52023XX0217(01)/GA"
Definition regulation which lays down rules on cross-border payments and on the transparency of currency conversion charges within the European Union Reference "COM-EN, based on: Regulation (EU) 2019/518 amending Regulation (EC) No 924/2009 as regards certain charges on cross-border payments in the Union and currency conversion charges"
Comment "Originally, Cross-Border Payments Regulation was used for Regulation (EC) No 924/2009, its amending act, Regulation (EU) 2019/518, was then referred to as CBPR2 or CBPRII. Both acts were repealed and replaced by Regulation (EU) 2021/1230, Cross-Border Payments Regulation currently in force"
Definition règlement qui établit des règles concernant les paiements transfrontaliers et la transparence des frais de conversion monétaire au sein de l’Union Reference "COM-FR, d'après le règlement (UE) 2021/1230 du Parlement européen et du Conseil du 14 juillet 2021 concernant les paiements transfrontaliers dans l’Union"
Definition "Besteuerung der grenzüberschreitenden Einkünfte natürlicher Personen (""Zinszahlungen"") im Sinne d. Definition des Art.6 der RL 2014/48/EU (Zinsbesteuerungsrichtlinie IATE:2210772 )" Reference "Council-DE, vgl. RL 2014/48/EU zur Änderung der Richtlinie 2003/48/EG im Bereich der Besteuerung von Zinserträgen CELEX:32014L0048/DE ; s.a. Begründung d. Änderungsvorschläge zu Art.6 der Zinsbesteuerungsrichtlinie (RL-Vorschlag CELEX:52008PC0727/DE )"
Comment "die erweiterte Definition der ""Zinszahlung"" in Art.6 der RL 2014/48/EU umfasst neben Einkünften aus Forderungen (= Zinsen) auch Erträge aus forderungsäquivalenten Anlageinstrumenten (z.B. innovativen Finanzinstrumenten u. Lebensversicherungen, soweit sie hinsichtlich Risikobeschränkung und festgelegter Rendite Forderungen gleichwertig sind)"
Definition "taxation of income generated from savings investments as defined in Article 6 of Council Directive 2003/48/EC ( Savings Tax Directive) [ IATE:2210772 ]" Reference "Council-EN based on: Council Directive 2014/48/EU amending Directive 2003/48/EC on taxation of savings income in the form of interest payments, CELEX:32014L0048/EN"
Comment "Council Directive 2014/48/EU broaded the scope of Directive 2003/48/EC to include not only investments in debt claims, but also other types of savings income and products that generate interest or equivalent income, such as life insurance contracts and investment funds. The amended Directive came into force on 15.4.2014; it must be transposed by Member States by 1.1.2016 and applied from 1.1.2017. Council-EN based on: - Council Directive 2014/48/EU amending Directive 2003/48/EC on taxation of savings income in the form of interest payments, CELEX:32014L0048/EN - Council press release of 24.3.2014: Council adopts new rules on the taxation of savings income', http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ecofin/141817.pdf [6.6.2014] "
Definition "imposition des revenus générés par l'épargne au sens de l'article 6 de la directive 2014/48/UE du Conseil [ IATE:2210772 ]" Reference "Conseil-FR sur la base de la directive 2014/48/UE du Conseil modifiant la directive 2003/48/CE en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts; CELEX:32014L0048/FR"