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 »

2 results

  1. EUROPEAN UNION|European Union law

    #681327

    IATE #2102465
    clásal fionraíochta Reference "Comhairle-GA, bunaithe ar 3570852"
    ga
    suspension clause
    en
    Definition the possibility of suspending EU membership rights (such as voting rights in the Council) if a country seriously and persistently breaches the principles on which the EU is founded (liberty, democracy, respect for human rights and fundamental freedoms, and the rule of law) Reference """Suspension clause"", Eur-Lex Glossary of summaries, http://eur-lex.europa.eu/summary/glossary/suspension_clause.html [4.1.2016]"
    Comment "Nevertheless, that country’s membership obligations remain binding.According to Article 7, on the proposal of one third of EU countries, or of the Commission or of the European Parliament, the Council, acting by a majority of four fifths of its members, having obtained the European Parliament’s consent, may determine that there is a clear risk of a serious breach of these fundamental principles by an EU country, and address appropriate recommendations to it.Article 354 of the Treaty on the Functioning of the European Union lays down the voting procedures to be used by the main European institutions when an EU country faces the application of Article 7. The country in question does not take part in the vote. It does not figure in the calculation of the one third of countries required for the proposal or the four fifths required for the majority. Parliament’s consent requires a two-thirds majority. Reference: ""Suspension clause"", Eur-Lex Glossary of summaries, http://eur-lex.europa.eu/summary/glossary/suspension_clause.html [4.1.2016]"
    clause de suspension
    fr
    Definition disposition figurant à l'article 7 du traité sur l'Union européenne et permettant de suspendre les droits d'appartenance à l'Union européenne (tels que les droits de vote au Conseil) d’un pays qui enfreint de manière grave et persistante les principes fondateurs de l'UE (liberté, démocratie, respect des droits de l’homme et des libertés fondamentales et état de droit) Reference "COM-FR, d'après le Glossaire des synthèses, EUROPA >Législation et publications de l'UE >EUR-Lex >Synthèses de la législation de l'UE, http://eur-lex.europa.eu/summary/glossary/suspension_clause.html?locale=fr [13.2.2018]"
    Comment Néanmoins, les obligations de ce pays en vertu de son appartenance à l'UE demeurent contraignantes.
  2. LAW · FINANCE|taxation|tax on consumption|VAT · EUROPEAN UNION|European Union law|EU law

    #656625

    IATE #3570415
    forálacha neamhghníomhaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Stillhalteklausel
    de
    Definition vom in der EU üblichen System für die Erhebung der Mehrwertsteuer abweichende Sonderregelung, wonach Mitgliedstaaten, die am 1. Januar 1977 Sondermaßnahmen zur Vereinfachung der Steuererhebung oder zur Verhütung der Steuerhinterziehung oder -umgehung angewandt haben, diese unter bestimmten Bedingungen beibehalten können Reference "Council-DE in Anlehnung an Kommission > Startseite > Presseraum > Steuern: Kommission verklagt Vereinigtes Königreich vor dem Gerichtshof wegen Nichteinhaltung der Mehrwertsteuervorschriften für bestimmte Rohstoffmärkte (6.1.2022), 24.1.2019"
    Comment Wortlaut dieser Stillhalteklausel„Die Mitgliedstaaten, die am 1. Januar 1977 Sondermaßnahmen zur Vereinfachung der Steuererhebung oder zur Verhütung der Steuerhinterziehung oder -umgehung angewandt haben, können diese beibehalten, sofern sie sie der Kommission vor dem 1. Januar 1978 mitgeteilt haben und unter der Bedingung, dass die Vereinfachungsmaßnahmen mit Artikel 395 Absatz 1 Unterabsatz 2 in Einklang stehen.“
    standstill provision | standstill clause | stand still provisions
    en
    Definition provision on the right to retain rules which, under the current legislation, would not be legal, insofar as those rules were in force before the date laid down within the current legislation and insofar as the rules are applied in exactly the same way as before that date Reference COM-LV, based on: policy officer in VAT legislation, European Commission, DG TAXUD.C.1 [24.8.2016]
    Comment "Refers in the context of EU VAT legislation to Articles 176 and 394 of Council Directive 2006/112/EC on the common system of value added tax"
    disposition de statu quo | clause de statu quo | clause de suspension | clause de standstill
    fr
    Definition disposition juridique permettant le maintien de certaines règles antérieures qui dérogent à des règles nouvelles Reference "Conseil-FR, d'après:- Conclusions de l'avocat général dans l'affaire C-225/12, C. Demir contre Staatssecretaris van Justitie, ECLI:EU:C:2013:475- Rapport de la Commission sur l'application de la directive 2003/86/CE relative au droit au regroupement familial, COM(2019) 162 final"
    Comment "Dans la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée, cette disposition correspond à l'article 394."