Gaois

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13 results

  1. FINANCE|taxation · LAW|civil law|ownership

    #612345

    IATE #889825
    maoin réadach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    réadmhaoin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    unbeweglicher Gegenstand | Grundstück | unbewegliches Vermögen | unbewegliche Sache | Immobilie | Liegenschaft
    de
    Definition abgegrenzter Teil der Erdoberfläche (= Grundstück), welcher steuerrechtlich in Grund u. Boden einerseits und Gebäude andererseits aufgeteilt wird Reference "Deutsches Rechtslexikon, Stichw. ""Grundstück"""
    Comment "EN ""property"" ist je nach Kontext mit Sg. oder Pl. zu übersetzen; DIV: RSZ 4.11.05"
    immovable property | real property | real estate | realty | real estate property
    en
    Definition property that cannot be moved; an object so firmly attached to the land that it is regarded as part of the land Reference Black's Law Dictionary, 7th Edition
    bien immobilier | bien immeuble | immeuble | biens-fonds
    fr
    Definition bien qui, par nature, ne peut être déplacé: le sol et ce qui s'y incorpore (par exemple un terrain, un bâtiment ou du bois sur pied) Reference Conseil-FR, d'après: Vocabulaire juridique, G. Cornu, 2016
  2. LAW|civil law|ownership|real property · SOCIAL QUESTIONS|construction and town planning

    #678585

    IATE #1239654
    réadmhaoin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Grundstück | Liegenschaft
    de
    Definition Teil einer Bodenfläche samt der damit fest verbundenen Baulichkeit Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    real property
    en
    Definition land, buildings and other construction work carried out thereon Reference International accounting lexicon, UEC-Group Accounts
    immeuble par nature
    fr
    Definition terrain, construction ou ouvrage d'art rattaché au terrain Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  3. FINANCE|financial institutions and credit

    #685287

    IATE #3582292
    maoin dhochorraithe tráchtála Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Féadfaidh údaráis inniúla 180 lá a chur in ionad na 90 lá i gcás risíochtaí arna n-urrú ag maoin chónaithe nó ag maoin dhochorraithe tráchtála de chuid FBM atá in aicme na risíochta ar mhiondíol, agus i gcás risíochtaí ar eintitis earnála poiblí. Ní bheidh feidhm ag na 180 lá chun críocha phointe (m) d'Airteagal 36(1) nó Airteagal 127.' Reference "Rialachán (AE) 2019/630 lena leasaítear Rialachán (AE) Uimh. 575/2013 a mhéid a bhaineann le cumhdach caillteanais íosta le haghaidh risíochtaí neamhthuillmheacha, CELEX:32019R0630/GA"
    Gewerbeimmobilien
    de
    commercial immovable property | commercial real estate | commercial real estate property | CRE | commercial property | CRE property
    en
    Definition "immovable property that is not a ""residential property"" 1 as defined in the CRR (Capital Requirements Regulation) for the purposes of the CRR and related acts" Reference "COM-Terminology Coordination, based on: European Banking Authority > Single Rulebook Q&A > Question 2014_1214 Recognition of real estate as commercial property (6.10.2019)"
    Comment 1residence which is occupied by the owner or the lessee of the residence, including the right to inhabit an apartment in housing cooperatives located in Sweden*In the Recommendation ESRB/2016/14 it is further specified that it means any income-producing real estate, either existing or under development, and excludes: (a) social housing; (b) property owned by end-users; (c) buy-to-let housing.
    bien immobilier commercial
    fr
  4. FINANCE · FINANCE|financial institutions and credit|financial institution · BUSINESS AND COMPETITION|business classification

    #638872

    IATE #2213940
    eastát réadach tráchtála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is idirghabhálaithe airgeadais iad cistí infheistíochta a infheistíonn in eastát réadach.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0514/GA"
    maoin tráchtála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    maoin an eastáit réadaigh tráchtála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    maoin i dtaca le heastát réadach tráchtálach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    kommerzieller Grundbesitz | gewerblich genutzte Immobilien
    de
    Definition Gebäude oder Gebäudeteile, die ausschließlich oder überwiegend zu gewerblichen Zwecken genutzt werden Reference "Council-DE vgl. börsenNEWS.de http://www.boersennews.de/lexikon/begriff/immobilien/1609 (25.9.2015)"
    Comment "XREF: Wohnimmobilie IATE:2247314"
    commercial real estate | commercial real estate property | CRE | commercial property
    en
    Definition any non-residential property used for commercial profit-making purposes including stores, malls, office buildings, and industrial parks Reference "InvestingAnswers, Financial Dictionary, http://www.investinganswers.com/financial-dictionary/real-estate/commercial-real-estate-1443 [14.12.2015]"
    bien immobilier commercial | immobilier commercial | propriété commerciale
    fr
  6. FINANCE

    #647515

    IATE #3537400
    lian ar réadmhaoin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Grundpfandrecht
    de
    Definition Grundpfandrechte dienen der Sicherung von Darlehensforderungen. Sie bestehen an Immobilien und werden in Abteilung III des Grundbuches eingetragen. Der Gläubiger hat das Recht, aus dem Objekt die Erfüllung seiner Ansprüche zu verlangen. Der Eigentümer muss daher gegebenenfalls auch die Zwangsvollstreckung in seine Immobilie dulden. Zu den Grundpfandrechten zählt man insbesondere die Hypotheken und Grundschulden. Reference "Deutsche Bank, Bank- & Börsenlexikon, http://www.db.com/lexikon/lexikon_de/content/index_717.htm#647 [14.4.2011]"
    lien on real property | lien on property | real property lien | property lien
    en
    Definition legal claim on a tract of real estate granting the holder a specified amount of money upon the sale of the property Reference "Property Lien, Investopedia, http://www.investopedia.com/terms/p/property-lien.asp#axzz22NIqCPk7 [2.12.2013]"
    Comment "Such liens are often used to ensure the payment of a debt, with the property acting as collateral against the amount owed. A mortgage is the best example of a property lien. - Property Lien, Investopedia, http://www.investopedia.com/terms/p/property-lien.asp#axzz22NIqCPk7 [2.12.2013]"
    privilège grevant des biens réels | droit de gage foncier
    fr
    Definition Garantie d’une créance par un droit de gage sur un immeuble inscrit au registre foncier Reference "Site internet de la Caisse d'épargne Riviera (Suisse): http://www.ce-riviera.ch/outils/glossaire/glossaire.php?Lettre=G [6.1.2012]"
  7. TRADE|marketing|preparation for market · FINANCE

    #623329

    IATE #1239463
    creidmheas urraithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Realkredit | Immobiliarkredit
    de
    Definition Kredit gegen dingliche Sicherung ;1.im weiteren Sinne jeder Kredit gegen Verpfaendung oder Sicherungsuebereignung realer Vermoegenswerte, z.B.Waren, Wertpapiere usw.2.im Engeren Sinne nur der Immob iliarkredit, der vor allem von Sparkassen, Realkreditinstituten...gewaehrt wird Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung ;Gabler
    loan or credit secured on real property | real estate credit
    en
    Definition a credit supported by real security Reference Internat.Account.Lex.,UEC-Group Accounts
    crédit réel | crédit immobilier
    fr
    Definition crédit garanti par une sûreté réelle Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  8. LAW

    #601014

    IATE #68493
    morgáiste ar réadmhaoin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Tá faoiseamh morgáiste ar réadmhaoin chíosa mar chuid de do ghnó ar fáil tríd an gcóras cánach agus ba cheart duit teagmháil a dhéanamh le d’Oifig Cánach áitiúil ina leith.' Reference "Cáin agus Custaim na hÉireann > Faoiseamh Cánach ar Ús Morgáiste a Íoctar ar Iasacht i gcomhair Tí, http://www.revenue.ie/ga/tax/it/leaflets/tax-relief-source-mortgage-interest-relief.html [15.2.2015]"
    mortgage on real estate | mortgage on real property | mortgage on immovable property
    en
    hypothèque immobilière | hypothèque sur des biens réels
    fr
  9. FINANCE|taxation

    #678572

    IATE #1239430
    cáin talún Reference an Ghníomhaireacht Eorpach Comhshaoil (GEC)
    ga
    Grundsteuer | Grundstückssteuer | Immobiliensteuer | Grundlasten | Grund- und Gebäudesteuer
    de
    Definition Steuer, die in einigen Ländern auf das Grundvermögen erhoben wird ;bundesrechtlich geregelte Gemeindesteuer, erhoben als Realsteuer Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    property tax | land tax | tax on property | real property tax | real estate tax | tax on real estate | land rates
    en
    Definition tax levied in certain countries on the ownership of property (land and buildings), without reference to the particular name by which the tax is designated, assessed on all property or on all property of a certain class located within a certain territory on a specified date in proportion to its value, or in accordance with some other reasonable method of apportionment, the obligation to pay which is absolute and is not based upon any voluntary action of the person assessed Reference "COM-EN, based on: - ‘property tax’. James A. Ballentine. Ballentine’s Law Dictionary — A Law Dictionary without Pronunciations, third edition, page 1010, http://citizenlaw.com/pdf/p.pdf [9.2.2018] - Union européenne des experts comptables économiques et financiers (UEC). International accounting lexicon: group accounts. Düsseldorf: IdW-Verlag, 1980"
    Comment "In the UK, council tax and business rates are charged on the value of a property, as defined by a series of value bands, which depend on the region of the UK in which the property is situated. Reference: Jonathan Law. ‘property tax’.A Dictionary of Accounting. Oxford University Press, 2016, http://www.oxfordreference.com/view/10.1093/acref/9780198743514.001.0001/acref-9780198743514-e-2664 [9.2.2018]"
    impôt foncier
    fr
    Definition impôt communal qui grève toutes les propriétés immobilières bâties ou non bâties situées sur le territoire d'un pays Reference "Sur la base de: Le gouvernement du Grand-Duché de Luxembourg > Administration des contributions directes. Impôt foncier, http://www.impotsdirects.public.lu/fr/az/i/impot_fonci.html [19.2.2018]"
  10. SOCIAL QUESTIONS|construction and town planning|property leasing

    #632710

    IATE #1614913
    luach réadmhaoine Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wert des bebauten Grundstücks | Immobilienwert
    de
    real estate value | real property value | property value | building value | real property | real assets | realty | immovables | value of the property
    en
    valeur immobilière | valeur du bien immobilier
    fr
    Definition estimation financière de biens immobiliers Reference CILF,Dict de l'aménagement et de l'espace,1993
  11. ECONOMICS · FINANCE · SOCIAL QUESTIONS|construction and town planning|housing

    #608695

    IATE #832568
    réadmhaoin chónaithe Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context - 'Féadfaidh na húdaráis áitiúla 180 lá a chur in ionad an 90 lá i gcás risíochtaí arna n-urrú ag réadmhaoin chónaithe nó ag réadmhaoin tráchtála FBM in aicme na risíochta ar mhiondíol, chomh maith le risíochtaí ar eintitis na hearnála poiblí. Ní bheidh feidhm ag an 180 lá chun críocha Airteagal 127.'- 'Ta an réadmahoin chónaithe atá áirithe sa tionscnamh seo scaoilte ar bhonn céimithe, agus bhí an seoladh is déanaí ar siúl i mí an Mhárta 2013. Tá praghsanna éagsúla ag gabháil leis an réadmhaoin, a bhfuil tithe leathscoite trí agus ceithre sheomra codlata iontu den chuid is mó, agus iad idir €95,00 agus €410,000 agus iad lonnaithe i 13 chontae ar fud na hÉireann.' Reference "- Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA - 'Tuarascáil Bhliantúil agus Ráitis Airgeadais 2012', An Ghníomhaireacht Náisiúnta um Bainistíocht Sócmhainní, https://www.nama.ie/fileadmin/user_upload/NAMATuarascailBhliantuilagusRaitisAirgeadais2012.pdf [14.4.2016]"
    Wohnimmobilie | Wohneigentum
    de
    Definition Gebäude oder Gebäudeteile, die ausschließlich oder überwiegend Wohnzwecken dienen; Wohnung oder ein Wohnhaus, die/das vom Eigentümer oder Mieter bewohnt wird, einschließlich des Wohnrechts in Wohnungsgenossenschaften Reference "Council-DE vgl. börsenNEWS.de http://www.boersennews.de/lexikon/begriff/immobilien/1609 (24.9.2015) Verordnung EU) Nr. 575/2013 über Aufsichtsanforderungen an Kreditinstitute und Wertpapierfirmen, Art. 4 Nr. 75 CELEX:32013R0575R(02)/DE (Legaldefinition)"
    residential real estate | residential real estate property | residential property | RRE | residential immovable property
    en
    Definition type of property, containing either a single family or multifamily structure, that is available for occupation for non-business purposes Reference "'real estate, residential real estate' http://en.wikipedia.org/wiki/Real_estate [14.12.2015]"
    Comment "Residences can be classified by, if, and how they are connected to neighbouring residences and land. Different types of housing tenure can be used for the same physical type. For example, connected residents might be owned by a single entity and leased out, or owned separately with an agreement covering the relationship between units and common areas and concerns. 'real estate, residential real estate' http://en.wikipedia.org/wiki/Real_estate [14.12.2015] See also: - commercial property [ IATE:146464 ] - commercial real estate [ IATE:2213940 ]"
    immobilier résidentiel | bien immobilier résidentiel
    fr
    Definition bien immeuble destiné à la résidence, au logement Reference COM-FR, d'après: TLFi