Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

3 results

  1. TRADE|tariff policy|customs regulations · TRADE|international trade|international trade

    #601973

    IATE #143299
    socrú fabhrach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás ina measann an Coimisiún go bhfuil forais leordhóthanacha ann a thugann údar maith le haistarraingt shealadach na bhfabhar taraife arna soláthar faoi aon socrú fabhrach dá dtagraítear in Airteagal 1(2) ar bhonn na gcúiseanna dá dtagraítear i mír 1 den Airteagal seo, glacfaidh sé gníomh cur chun feidhme chun tús a chur leis an nós imeachta um aistarraingt shealadach i gcomhréir leis an nós imeachta comhairliúcháin dá dtagraítear in Airteagal 39(2).' Reference "Rialachán (AE) Uimh. 978/2012 lena gcuirtear i bhfeidhm scéim um fhabhair tharaife ghinearálaithe agus lena n-aisghairtear Rialachán (CE) Uimh. 732/2008 ón gComhairle, CELEX:32012R0978/GA"
    Präferenzregelung
    de
    preferential arrangement | preferential trade arrangement | PTA
    en
    Definition "unilateral trade preference under the WTO such as the Generalised System of Preferences [ IATE:791359 ] or other non-reciprocal preferential schemes" Reference "Council-EN based on:WTO website, Regional trade agreements and preferential trade arrangements, http://www.wto.org/english/tratop_e/region_e/rta_pta_e.htm [10.4.2018]"
    Comment "List of preferential arrangements applied by the European Union: http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/article_779_en.htm [10.4.2018]"
    régime préférentiel
    fr
  2. FINANCE|taxation

    #654452

    IATE #3566529
    córas cánach fabhrach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Steuervergünstigungen | Sondersteuerregelung
    de
    preferential regime | preferential tax regime
    en
    Definition fiscal incentives offered by certain governments to selected industries and sectors Reference "EP-Terminology Coordination, based on: Henn, M., 'Tax Havens and the Taxation ofTransnational Corporations', June 2013, http://library.fes.de/pdf-files/iez/global/10082.pdf [19.10.2015]"
    Comment "See also st 9639/18 (OVERVIEW OF THE PREFERENTIAL TAX REGIMES EXAMINED BY THE CODE OF CONDUCT GROUP (BUSINESS TAXATION) SINCE ITS CREATION IN MARCH 1998): ""At the creation of the Code of Conduct Group in 1998, a number of preferential tax regimes were identified.... At this occasion, regimes were classified in the following categories: A - Intra-Group Services (Co-ordination, Distribution and Service Centres; Holdings Regimes); B - Financial Services and offshore Companies (Financial, Insurance and Offshore Companies); C - Sector Specific Measures (e.g. Maritime Transport, Aviation, Films); D - Regional incentives; E- Other measures; F - Non EU (MS dependencies and territories);which translated into specific codes (category letter + 3-digit number) for each regime."" http://data.consilium.europa.eu/doc/document/ST-9639-2018-INIT/en/pdf (20.3.2019)"
    régime préférentiel | régime fiscal préférentiel
    fr
    Definition système permettant à certains contribuables, à certaines activités ou à certains secteurs de bénéficier de mesures d'incitation fiscale (taux réduits et/ou déductions particulières, exonérations de la base imposable) Reference "Conseil-FR, d'après l'Institut des experts-comptables et des conseils fiscaux; La concurrence fiscale; (20.3.2019)"
    Comment "Dans le document ST 9639/18 figure un aperçu des régimes fiscaux préférentiels que le groupe ""Code de conduite (fiscalité des entreprises)"" a examinés depuis sa création en mars 1998. Ces régimes ont été classés dans les catégories suivantes: ""A - Intra-Group Services (Co-ordination, Distribution and Service Centres; Holdings Regimes); B - Financial Services and offshore Companies (Financial, Insurance and Offshore Companies); C - Sector Specific Measures (e.g. Maritime Transport, Aviation, Films); D - Regional incentives; E- Other measures; F - Non EU (MS dependencies and territories); which translated into specific codes (category letter + 3-digit number) for each regime."""
  3. TRADE|tariff policy · CJEU|LAW|Customs law

    #677223

    IATE #1080918
    cóireáil fhabhrach taraife Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    zolltarifliche Abgabenbegünstigung
    de
    favourable tariff treatment
    en
    Definition application of reduced or exempted customs duties on certain goods, by reason of their nature or end-use, in the framework of the conventional or normal autonomous customs duty, autonomous measures or other tariff measures applicable to those goods Reference "COM-FI, based on: Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code), Art. 33 (2), CELEX:32008R0450/EN"
    traitement tarifaire favorable | régime tarifaire préférentiel
    fr
    Definition régime préférentiel s'appliquant à certaines marchandises en raison de leur nature ou de leur destination particulière Reference "COM-FR, d'après:Règlement (CE) n° 450/2008 établissant le code des douanes communautaire (code des douanes modernisé), CELEX:32008R0450/FR"