#2325795
An méid speansais cánach arna thobhach ar mhaoin.
The amount of tax expense levied on property.
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#2366828
·Tá an t-athchóiriú ar cháin mhaoine ENFIA ag céim dheiridh an ullmhúcháin anois.
The ENFIA property tax reform has reached a final stage of preparation.
#2433381
Tá na luachanna cadastrúla, a úsáidtear mar bhonn chun an cháin mhaoine a ríomh, as dáta den chuid is mó.
The cadastral values, which serve as the basis for calculating the property tax, are largely outdated.
#2436581
Is é an t-ualach cánach foriomlán ar mhaoin sách íseal sa tSualainn mar gheall ar asbhaintí cánach flaithiúla íocaíochtaí úis morgáiste agus cánacha íseal athfhillteach maoine.
The overall tax burden on property is relatively low in Sweden because of generous tax deductions of mortgage interest payments and low recurrent property taxes.
#2601571
Speansas cánach maoine
Property tax expense
#2601572
An méid speansais cánach arna thobhach ar mhaoin.
The amount of tax expense levied on property.
#2638293
Tá athchóiriú ar cháin mhaoine ENFIA tugtha i gcrích ag na húdaráis.
The authorities have completed a reform of the ENFIA property tax.
#2665097
Cumhdaíonn sé an cháin mhaoine freisin.
It also covers property tax.
#2885017
réadmhaoin a athluacháil chun críocha na cánach, réadmhaoin a áireamh sa chomhbhonn cánach ar réadmhaoin í a tógadh ó 2013 agus a eisiadh roimhe seo, agus athluacháil rialta gach ceithre bliana.
revaluation of properties for the purposes of the tax, inclusion in the tax base of previously excluded properties built since 2013, and a regular revaluation every four years.
#2935280
(29) Tá an t-ualach cánach foriomlán ar mhaoin sách íseal i gcónaí mar gheall ar asbhaintí cánach flaithiúla ar íocaíochtaí úis morgáiste agus cánacha íseal tráthrialta maoine.
(29) The overall tax burden on property remains relatively low because of generous tax deductions on mortgage interest payments and low recurrent property taxes.
#3153552
Cumhdaíonn sé an cháin mhaoine freisin.
It also covers property tax.
#815921
—(1) Féadfidh tiarna no gar-léasóir no sealbhaire aon mhaoine do muirearuíodh no is ionmhuirearuithe fé Sceideal A no fé Sceideal B den Income Tax Act, 1918, deimhniú d'iarraidh ar an gcigire cánach don cheanntar ina bhfuil an mhaoin sin suidhte ar an gcáin ioncuim uile, do héilíodh fé sna Sceidil sin in aghaidh na mblianta cáinmheasa go léir do bhí caithte roimh an 6adh lá d'Abrán roimh dháta an iarratais, do bheith íoctha agus gan a thuille cánach ioncuim fé sna Sceidil sin do bheith inéilithe in aghaidh na mblian san, agus nuair is deimhin leis an gcigire cánach gur mar sin atá tabharfa sé amach deimhniú sa chéill sin.
—(1) The landlord or immediate lessor or the occupier of any property charged or chargeable under Schedule A or Schedule B of the Income Tax Act, 1918, may apply to the inspector of taxes for the district in which such property is situated for a certificate that all income tax charged under the said Schedules for all the years of assessment ending prior to the 6th day of April preceding the date of the application has been paid and that no further income tax under the said Schedules is chargeable for such years, and the inspector of taxes on being satisfied as to the facts shall issue a certificate to that effect.
#1033808
(1) I gcás ina ndéanfaidh Páirtí Conarthach cáin d'fhorchur toisc éagach a bheith ina shainchónaí i gcuid éigin dá chríocha nó toisc gur náisiúnach dá chuid é, lamhálfaidh an Páirtí sin, i gcoinne an mhéid dá cháin (arna ríomh ar shlí eile) is inchurtha i leith maoine a bhfuil a láthair suímh i gcríocha an Pháirtí Chonarthaigh eile, creidmheas (nach mó ná méid na cánach is inchurtha i leith na maoine sin amhlaidh) is comhionann leis an oiread is inchurtha i leith na maoine sin den cháin a forchuirtear i gcríocha an Pháirtí eile sin;
(1) Where one Contracting Party imposes tax by reason of a decedent's being domiciled in some part of its territory or being its national, that party shall allow against so much of its tax (as otherwise computed) as is attributable to property situated in the territory of the other Contracting Party, a credit (not exceeding the amount of the tax so attributable) equal to so much of the tax imposed in the territory of such other Party as is attributable to such property;
#1234048
Alt 8 .—Cé nach n-éileoidh na Náisiúin Aontaithe, de ghnáth, saoirseacht ó dhleachtanna máil agus ó chánacha ar mhaoin shochorraithe nó dhochorraithe a dhíol is cuid den phraghas a bheidh le híoc, dá ainneoin sin, i gcás maoin thábhachtach a bheith á ceannach ag na Náisiúin Aontaithe le haghaidh úsáide oifigiúla agus dleachtanna agus cánacha den sórt sin a bheith muirearaithe nó inmhuirir ar an gcéanna, déanfaidh Comhaltaí, aon uair is féidir sin, comhshocraíochtaí riaracháin iomchuí chun méid na dleachta nó na cánach a loghadh nó a thabhairt ar ais.
Section 8.—While the United Nations will not, as a general rule, claim exemption from excise duties and from taxes on the sale of movable and immovable property which form part of the price to be paid, nevertheless when the United Nations is making important purchases for official use of property on which such duties and taxes have been charged or are chargeable, Members will, whenever possible, make appropriate administrative arrangements for the remission or return of the amount of duty or tax. [GA]
#1234287
Cé nach n-éileoidh na sainghníomhaireachtaí, de ghnáth, saoirseacht ó dhleachtanna máil agus ó chánacha ar mhaoin shochorraithe nó dhochorraithe a dhíol is cuid den phraghas a bheidh le híoc, dá ainneoin sin, i gcás maoin tábhachtach a bheith á ceannach ag na sainghníomhaireachtaí le haghaidh úsáide oifigiúla agus dleachtanna agus cánacha den sórt sin a bheith muirearaithe nó inmhuirir ar an gcéanna, déanfaidh na Stáit is páirtithe sa Choinbhinsiún seo, aon uair is féidir sin, comhshocraíochtaí riaracháin iomchuí chun méid na dleachta nó na cánach a loghadh nó a thabhairt ar ais.
While the specialised agencies will not, as a general rule, claim exemption from excise duties and from taxes on the sale of movable and immovable property which form part of the price to be paid, nevertheless when the specialised agencies are making important purchases for official use of property on which such duties and taxes have been charged or are chargeable, States parties to this Convention will, whenever possible, make appropriate administrative arrangements for the remission or return of the amount of duty or tax. [GA]
#1401503
—Faoi réir fhorálacha na Coda seo agus aon rialachán faoin gCuid seo, déanfar, le héifeacht ar an agus ón 5ú lá d'Aibreán, 1983, cáin, ar a dtabharfar cáin mhaoine cónaithe, a mhuirearú, a thobhach agus a íoc gach bliain ar ghlan-mhargadhluach mhaoin chónaithe iomchuí gach duine ar an dáta luachála gach bliain agus is é a bheidh sa ráta cánach aon go leith faoin gcéad den ghlan-mhargadhluach sin.
—Subject to the provisions of this Part and any regulations thereunder, with effect on and from the 5th day of April, 1983, a tax, to be called residential property tax, shall be charged, levied and paid annually upon the net market value of the relevant residential property on the valuation date in each year of every person and the rate of tax shall be one and one-half per cent. of that net market value.
#2366829
Thángthas ar chomhaontú maidir le struchtúr mionsonraithe na rátaí cánach agus maidir le costas fioscach an athchóirithe bunaithe ar luachanna nua na cánach maoine a bhaineann leis an margadh, rud a leathnóidh an bonn cánach agus a chuirfidh feabhas ar chothroime agus ar éifeachtúlacht eacnamaíoch na cánach maoine.
An agreement has been reached on the detailed tax rate structure and fiscal cost of the reform based on the new market-related property tax values, which will widen the tax base and improve the fairness and economic efficiency of the property tax.
#1399131
ACHT DO MHUIREARÚ AGUS D'FHORCHUR DLEACHT-ANNA ÁIRITHE CUSTAM AGUS IONCAIM INTÍRE (LENA nÁIRÍTEAR MÁL), DO LEASÚ AN DLÍ A BHAIN-EANN LE CUSTAIM AGUS IONCAM INTÍRE (LENA nÁIRÍTEAR MÁL) AGUS DO DHÉANAMH TUILLEADH FORÁLACHA I dTAOBH AIRGEADAIS.
Amendment of section 74 (stamp duty on gifts inter vivos) of Finance (1909-10) Act, 1910. 93. Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982. PART V REVENUE OFFENCES 94. Revenue offences. PART VI RESIDENTIAL PROPERTY TAX 95. Interpretation (Part VI). 96. Charge of residential property tax. 97. Taxable residential property of a person. 98. Market value of property. 99. Apportionment of market values. 100. Market value exemption limit. 101. Income exemption limit. 102. Marginal reliefs. 103. Delivery of returns. 104. Assessment and payment of tax. 105. Interest on tax. 106. Payment to Collector. 107. Overpayment of tax. 108. Appeals regarding value of residential property. 109. Appeals in other cases. 110. Recovery of tax. 111. Evidence in proceedings for recovery. 112. Penalties. 113. Relief from double taxation. 114. Extension of certain Acts. 115. Regulations. 116. Authorisation of officers. PART VII MISCELLANEOUS 117. Capital Services Redemption Account. 118. Amendment of section 54 of Finance Act, 1970. 119. Payments from Central Fund to Post Office Savings Bank Fund. 120. Repeals. 121. Care and management of taxes and duties. 122. Short title, construction and commencement. FIRST SCHEDULE RATES OF EXCISE DUTY ON TELEVISIONS SECOND SCHEDULE RATES OF EXCISE DUTY ON GAMING LICENCES THIRD SCHEDULE RATES OF EXCISE DUTY ON FIREARM CERTIFICATES FOURTH SCHEDULE ENACTMENTS REPEALED ACTS REFERRED TO Auctioneers and House Agents Act, 1947 1947, No. 10 Bankers' Books Evidence Acts, 1879 and 1959 Betting Act, 1931 1931, No. 27 Capital Acquisitions Tax Act, 1976 1976, No. 8 Capital Gains Tax Act, 1975 1975, No. 20 Capital Gains Tax (Amendment) Act, 1978 1978, No. 33 Central Bank Act, 1971 1971, No. 24 Central Fund (Permanent Provisions) Act, 1965 1965, No. 26 Corporation Tax Act, 1976 1976, No. 7 Criminal Procedure Act, 1967 1967, No. 12 Finance (1909-10) Act, 1910 1910, c. 8 Finance Act, 1922 1922, c. 17 Finance Act, 1925 1925, No. 28 Finance Act, 1926 1926, No. 35 Finance Act, 1931 1931, No. 31 Finance Act, 1933 1933, No. 15 Finance Act, 1935 1935, No. 28 Finance Act, 1940 1940, No. 14 Finance Act, 1946 1946, No. 15 Finance Act, 1947 1947, No. 15 Finance Act, 1950 1950, No. 18 Finance Act, 1956 1956, No. 22 Finance Act, 1961 1961, No. 23 Finance Act, 1963 1963, No. 23 Finance Act, 1964 1964, No. 15 Finance Act, 1967 1967, No. 17 Finance Act, 1968 1968, No. 33 Finance Act, 1970 1970, No. 14 Finance Act, 1971 1971, No. 23 Finance Act, 1972 1972, No. 19 Finance Act, 1973 1973, No. 19 Finance Act, 1974 1974, No. 27 Finance Act, 1975 1975, No. 6 Finance Act, 1976 1976, No. 16 Finance Act, 1977 1977, No. 19 Finance Act, 1978 1978, No. 21 Finance Act, 1979 1979, No. 11 Finance Act, 1980 1980, No. 14 Finance Act, 1981 1981, No. 16 Finance (No. 2) Act, 1981 1981, No. 28 Finance Act, 1982 1982, No. 14 Finance (Excise Duties) (Vehicles) Act, 1952 1952, No. 24 Firearms Act, 1964 1964, No. 1 Gaming and Lotteries Act, 1956 1956, No. 2 Income Tax Act, 1967 1967, No. 6 Inland Revenue Regulation Act, 1890 1890, c. 21 Official Secrets Act, 1963 1963, No. 1 Probation of Offenders Act, 1907 1907, c. 17 Provisional Collection of Taxes Act, 1927 1927, No. 7 Road Traffic Act, 1961 1961, No. 24 Succession Duty Act, 1853 1853, c. 51 Value-Added Tax Act, 1972 1972, No. 22 Value-Added Tax (Amendment) Act, 1978 1978, No. 34 Youth Employment Agency Act, 1981 1981, No. 32 Number 15 of 1983
#494409
(b) beidh cumhacht acu, cibé acu atá nó nach bhfuil an mhaoin dílsithe don duine sin, méid na cánach sin agus aon chaiteachais a d’íoc nó a thabhaigh an duine sin go cuí, i leith méid na cánach sin a chruinniú, a chruinniú tríd an maoin sin nó aon chuid den mhaoin sin a dhíol nó a mhorgáistiú nó trí mhuirear infhoirceanta ar an maoin sin nó ar aon chuid den mhaoin sin.”,
(b) shall have power, whether the property is or is not vested in that person, to raise the amount of such tax and any expenses properly paid or incurred by that person in respect of raising the amount of such tax, by the sale or mortgage of, or a terminable charge on, that property or any part of that property.”,
#800362
(a) Any person who is entitled to exemption from British income tax by virtue of Article 1 (a) of this Agreement in respect of property situate and profits or gains arising in Great Britain or Northern Ireland shall, if and so far as the Oireachtas of the Irish Free State so provides, and subject to any exemption or relief to which he may be entitled under the laws in force in the Irish Free State, be chargeable to Irish Free State income tax in respect of such property, profits or gains.
( a ) Any person who is entitled to exemption from British income tax by virtue of Article 1 (a) of this Agreement in respect of property situate and profits or gains arising in Great Britain or Northern Ireland shall, if and so far as the Oireachtas of the Irish Free State so provides, and subject to any exemption or relief to which he may be entitled under the laws in force in the Irish Free State, be chargeable to Irish Free State income tax in respect of such property, profits or gains.
#800364
(b) Any person who is entitled to exemption from Irish Free State income tax by virtue of Article 1 (b) of this Agreement in respect of property situate and profits or gains arising in the Irish Free State shall, if and so far as the British Parliament so provides, and subject to any exemption or relief to which he may be entitled under the laws in force in Great Britain and Northern Ireland, be chargeable to British income tax in respect of such property, profits or gains.
( b ) Any person who is entitled to exemption from Irish Free State income tax by virtue of Article 1 (b) of this Agreement in respect of property situate and profits or gains arising in the Irish Free State shall, if and so far as the British Parliament so provides, and subject to any exemption or relief to which he may be entitled under the laws in force in Great Britain and Northern Ireland, be chargeable to British income tax in respect of such property, profits or gains.
#815923
(2) D'ainneoin alt 199 den Income Tax Act, 1918, i gcás inar díoladh an mhaoin mhuirearuithe no ionmhuirearuithe ar chomaoine luachmhair agus inar tugadh amach an deimhniú dá dtagartar san alt so, an cháin a deimhníodh a bheith íoctha no gan bheith inéilithe ní bheidh sí ionbhainte tré earra-ghabháil de shealbhaire na maoine muirearuithe ná ionbhainte amach tré earraghabháil ar an áitreabh ar ar dineadh an cáinmheas.
(2) Notwithstanding section 199 of the Income Tax Act, 1918, where the property charged or chargeable has been sold for valuable consideration, and the certificate referred to in this section has been issued, the tax certified as having been paid or as not being chargeable, shall not be recoverable by distress from the occupier of the property charged or upon the premises in respect of which the assessment is made.
#875652
—(1) Pé uair is gá d'údarás phleanála no d'údarás fhreagarthach, do réir an Achta so no fé no do réir scéime pleanála no fúithí, fógraí do sheirbheáil ar únaerí maoine féadfaidh an t-údarás san a cheangal ar an gcigire cánach go mbeidh an mhaoin sin ina cheanntar liost do thabhairt don údarás san d'ainmneacha agus de sheolta na n-únaerí maoine agus na sealbhairí maoine uile taisbeánfar sna measta chun cánach ioncuim, fé Sceideal A den Income Tax Act, 1918 (agus é leasuithe le hachtacháin ina dhiaidh sin), is déanaí do rinneadh roimh dháta áirithe i líomatáiste áirithe bheidh laistigh de cheanntar an chigire sin agus laistigh de líomatáiste feidhmiúcháin an údaráis sin.
—(1) Whenever a planning authority or a responsible authority is required by or under this Act or a planning scheme to serve notices on the owners of property, such authority may require the inspector of taxes in whose district such Property is situate to furnish to such authority a list of the names and addresses of all owners and occupiers of property shown in the assessments to income tax under Schedule A of the Income Tax Act, 1918 (as amended by subsequent enactments), last made before a specified date in a specified area which is within the district of such inspector and within the functional area of such authority.
#1033794
ar choinníoll, má dhéanfadh Páirtí Conarthach cáin d'fhorchur, lasmuigh den mhír seo, ar aon mhaoin a bhfuil a láthair suímh i gcríocha an Pháirtí sin, nach mbeidh feidhm ag an mír seo maidir leis an maoin sin mura rud é, de bhíthin a feidhme nó ar chúis eile, go ndéanann an Páirtí Conarthach eile, nó go ndéanfadh mura mbeadh díolúine sonrach éigin, cáin d'fhorchur ar an maoin sin.
provided that if, apart from this paragraph, tax would be imposed by one Contracting Party on any property which is situated in its territory, this paragraph shall not apply to such property unless, by reason of its application or otherwise, tax is imposed or would but for some specific exemption be imposed thereon by the other Contracting Party. [GA]
#1033995
(1) Ní mó ná 15 faoin gcéad ráta cánach na Stát Aontaithe ar rí-chíosa, i leith mianaigh nó coiréil d'oibriú nó i leith ábhar maoine nádúrtha a bhaint ar shlí eile, agus ar chíosóireachta, as maoin réadach nó as leas i maoin réadach, a bheas á bhfáil as bunaidh sna Stáit Aontaithe ag cónaitheoir in Éirinn atá faoi réir cánach Eireannaí maidir leis na rí-chíosa agus na cíosóireachta sin agus nach bhfuil ag gabháil do cheird ná gnó sna Stáit Aontaithe:
(1) The rate of United States tax on royalties in respect of the operation of mines or quarries or of other extraction of natural resources, and on rentals from real property or from an interest in such property, derived from sources within the United States by a resident of Ireland who is subject to Irish tax with respect to such royalties or rentals and not engaged in trade or business in the United States, shall not exceed 15 per cent.:
#1220620
—(1) Má bhíonn tiarna talún nó léasóir is neasa aon mhaoine a muirearaíodh i leith cánach faoi Sceideal A tar éis an cháin a íoc agus má chruthaíonn sé, chun sástacht na gCoimisinéirí Speisialta, go bhfuil an cíos, nó aon chuid de atá dlite dó nó iníoctha leis i leith na maoine sin, in aghaidh na tréimhse ar muirearaíodh an cháin sin ina leith, caillte go hiomlán agus go doghnóiteach—
—(1) If any landlord or immediate lessor of any property charged to tax under Schedule A has paid the same and proves to the satisfaction of the Special Commissioners, that the rent, or any part thereof, due or payable to him in respect of that property, for the period for which that tax was charged, has been wholly and irrecoverably lost by reason of—
#1223902
—(1) Aon ghlacadóir a cheapfaidh aon chúirt sa Stát ag a mbeidh stiúradh agus rialú aon mhaoine a bhfuil cáin muirearuithe ina leith de réir forálacha an Achta seo beidh sé inmheasúnaithe agus inmhuirir i leith cánach sa tslí chéanna agus i leith an mhéid chéanna a mheasúnófaí nó a mhuirearófaí dá mbeadh an mhaoin gan bheith faoi stiúradh agus rialú na cúirte.
—(1) A receiver appointed by any court in the State which has the direction and control of any property in respect of which tax is charged in accordance with the provisions of this Act shall be assessable and chargeable with tax in like manner and to the like amount as would be assessed and charged if the property were not under the direction and control of the court.
#1230487
(a) Duine ar bith atá i dteideal díolúine ó cháin ioncaim Bhreataineach de bhua Airteagal 1 (a) den Chomhaontú seo i leith maoine sa Bhreatain Mhór nó i dTuaisceart Éireann agus i leith brabús nó gnóchan a d'éirigh sa Bhreatain Mhór nó i dTuaisceart Éireann beidh sé inmhuirir i leith cánach ioncaim Shaorstát Éireann maidir leis an maoin, leis na brabúis nó leis na gnóchain sin, má fhoráileann agus a mhéid a fhoráileann Oireachtas Shaorstát Éireann amhlaidh, agus faoi réir aon díolúine nó faoisimh a bhféadfaidh sé bheith ina theideal faoi na dlithe atá i bhfeidhm i Saorstát Éireann.
( a ) Any person who is entitled to exemption from British income tax by virtue of Article 1 (a) of this Agreement in respect of property situate and profits or gains arising in Great Britain or Northern Ireland shall, if and so far as the Oireachtas of the Irish Free State so provides, and subject to any exemption or relief to which he may be entitled under the laws in force in the Irish Free State, be chargeable to Irish Free State income tax in respect of such property, profits or gains.
#1230489
(b) Duine ar bith atá i dteideal díolúine ó cháin ioncaim Shaorstát Éireann de bhua Airteagal 1 (b) den Chomhaontú seo i leith maoin atá i Saorstát Éireann agus i leith brabúis nó gnóchain a d'éirigh i Saorstát Éireann beidh sé inmhuirir i leith cánach ioncaim Breatainí maidir leis an maoin, leis na brabúis nó leis na gnóchain sin má fhoráileann agus a mhéid a fhoráileann Parlaimint na Breataine amhlaidh, agus faoi réir aon díolúine nó faoisimh chun a mbeidh teideal aige faoi na dlíthe atá i bhfeidhm sa Bhreatain Mhór agus i dTuaisceart Éireann.
( b ) Any person who is entitled to exemption from Irish Free State income tax by virtue of Article 1 (b) of this Agreement in respect of property situate and profits or gains arising in the Irish Free State shall, if and so far as the British Parliament so provides, and subject to any exemption or relief to which he may he entitled under the laws in force in Great Britain and Northern Ireland, he chargeable to British income tax in respect of such property, profits or gains.
#1230906
(1) Ní mó ná 15 faoin gcéad a bheidh ráta cánach na Stát Aontaithe ar ríchíosanna, i leith mianaigh nó coiréil a oibriú nó i leith ábhar maoine aiceanta a bhaint ar shlí eile, agus ar chíosóireachtaí, as maoin réadach nó as leas i maoin réadach, a fuarthas as bunaidh sna Stáit Aontaithe ag cónaitheoir in Éirinn atá faoi réir cánach Éireannaí maidir leis na ríchíosanna agus na cíosóireachtaí sin agus nach bhfuil ag gabháil do thrádáil ná gnó sna Stáit Aontaithe:
(1) The rate of United States tax on royalties in respect of the operation of mines or quarries or of other extraction of natural resources, and on rentals from real property or from an interest in such property, derived from sources within the United States by a resident of Ireland who is subject to Irish tax with respect to such royalties or rentals and not engaged in trade or business in the United States, shall not exceed 15 per cent.:
#1294992
(2) Déanfaidh na Coimisinéirí, ar dhuine a d'íoc cáin i leith aon mhaoin a áirítear in aon tuairisceán, tuairisceán breise nó measúnacht á iarraidh orthu, deimhniú a thabhairt don duine, i cibé foirm is cuí leo, ar an méid cánach a d'íoc sé i leith na maoine sin.
(2) The Commissioners shall, on application to them by a person who has paid tax in respect of any property comprised in any return, additional return or assessment, give a certificate to the person, in such form as they think fit, of the amount of tax paid by him in respect of that property.
#1306378
(2) Déanfaidh na Coimisinéirí, ar dhuine a d'íoc an cháin i leith aon mhaoin a bhí ar áireamh in aon bhronntanas inchánach nó in aon oidhreacht inchánach á iarraidh orthu, deimhniú, i cibé foirm is oiriúnach leo, a thabhairt don duine ar an méid cánach a d'íoc sé i leith na maoine sin.
(2) The Commissioners shall, on application to them by a person who has paid the tax in respect of any property comprised in any taxable gift or taxable inheritance, give to the person a certificate, in such form as they think fit, of the amount of the tax paid by him in respect of that property.
#1306382
(4) Ní urscaoilfidh deimhniú dá dtagraítear i bhfo-alt (3) an mhaoin ó cháin i gcás calaoise nó i gcás loiceadh fíorais ábhartha a nochtadh agus, in aon chás, ní dhéanfaidh sé difear don cháin is iníoctha i leith aon mhaoine eile:
(4) A certificate referred to in subsection (3) shall not discharge the property from tax in case of fraud or failure to disclose material facts and, in any case, shall not affect the tax payable in respect of any other property:
#1380527
(4) Más rud é, de bhua alt 20 (3) (c), go ndéanfar aon duine a mhuirearú i leith cánach ar ghnóchan a réadú, agus go ndeachaigh ríomh an ghnóchain ar aghaidh, de bhua fho-alt (10) den alt sin, ar an mbonn go ndearnadh an talamh nó maoin éigin eile a leithreasú aon uair mar stoc trádála, déileálfar leis an talamh nó leis an maoin eile sin ar an mbonn sin freisin chun críocha mhír 15 de Sceideal 1 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975 (leithreasú isteach i stoc trádála agus amach as).
(4) Where, by virtue of section 20 (3) (c), any person is charged to tax on the realisation of a gain, and, by virtue of subsection (10) of that section, the computation of the gain proceeded on the footing that the land or some other property was appropriated at any time as trading stock, that land or other property shall be treated on that footing also for the purposes of paragraph 15 of Schedule 1 to the Capital Gains Tax Act, 1975 (appropriations to and from stock in trade).
#1399724
(iii) gur duine é is inmhuirearaithe i leith cánach i gcáil ionadaitheach agus go mbaineann an tuairisceán áirithe ar ioncam le hioncam duine a bhfuil sé inmhuirearaithe amhlaidh ina leith, an mhaoin go léir a bhfuil teideal tairbhiúil ag an dara duine sin a luaitear chuici agus ar maoin í as a dtagann ioncam a bhfuil an chéad duine sin a luaitear inmhuirearaithe i leith cánach i gcáil ionadaitheach ina leith nó ar maoin í a bhfeidhmíonn an chéad duine sin a luaitear feidhmeanna nó dualgais i ndáil léi sa cháil sin ar an dáta sonraithe, agus
(iii) is a person chargeable to tax in a representative capacity and the return of income concerned relates to income of a person in respect of which he is so chargeable, all the property to which that last-mentioned person is beneficially entitled and which gives rise to income in respect of which the first-mentioned person is chargeable to tax in a representative capacity or is property in relation to which the first-mentioned person performs functions or duties in such a capacity on the specified date, and
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(d) aon chuspóir don iontaobhas lánroghnach áirithe a ndéanfar aon chuid den mhaoin atá faoi réir an iontaobhais a chur chun feidhme nó a cheapadh dó nó chun sochair dó, beidh an duine sin cuntasach chomh maith in íoc na cánach ar éirigh an muirear ina leith roimh dháta na maoine a chur chun feidhme nó a cheapadh dó nó chun sochair dó, agus beidh éifeacht leis an bPríomh-Acht, ina fheidhm maidir leis an muirear cánach sin, ionann is dá mba dhuine dá dtagraítear in alt 35 (2) den Phríomh-Acht an cuspóir sin don iontaobhas lánroghnach;
( d ) an object of the discretionary trust concerned to whom or for whose benefit any of the property subject to the trust is applied or appointed shall also be accountable for the payment of tax the charge in respect of which has arisen prior to the date of the application or appointment of the property to him or for his benefit, and The Principal Act shall have effect, in its application to that charge for tax, as if that object of the discretionary trust were a person referred to in section 35 (2) of the Principal Act;
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(6) Ní dhéanfaidh deimhniú ó na Coimisinéirí faoi fho-alt (5) an t-iarratasóir a urscaoileadh i gcás calaoise nó i gcás mainneachtain fíorais ábhartha atá ar eolas dó féin a nochtadh ná ní dhéanfaidh sé difear d'aon cháin bhreise a d'fhéadfadh a bheith iníoctha ag an iarratasóir má shuitear dá éis sin go raibh aon mhaoin bhreise ar áireamh sa bhronntanas inchánach nó san oidhreacht inchánach lena mbaineann an deimhniú agus ar mhaoin bhreise í a bhfuil an cháin dlite den iarratasóir ina leith.
(6) A certificate by the Commissioners under subsection (5) shall not discharge the applicant in the case of fraud or failure to disclose material facts within his own knowledge and shall not affect any further tax that may be payable by the applicant if any further property is afterwards shown to have been comprised in the taxable gift or taxable inheritance to which the certificate relates and in respect of which further property the applicant is liable for the tax.
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(d) aon chuspóir don iontaobhas lánroghnach áirithe a ndéanfar aon chuid den mhaoin atá faoi réir an iontaobhais a chur chun feidhme nó a cheapadh dó nó chun sochair dó, beidh an duine sin cuntasach chomh maith in íoc na cánach ar éirigh an muirear ina leith roimh dháta na maoine a chur chun feidhme nó a cheapadh dó nó chun sochair dó, agus beidh éifeacht leis an bPríomh-Acht, ina fheidhm maidir leis an muirear cánach sin, ionann is dá mba dhuine dá dtagraítear in alt 35 (2) den Phríomh-Acht an cuspóir sin don iontaobhas lánroghnach;
( d ) an object of the discretionary trust concerned to whom or for whose benefit any of the property subject to the trust is applied or appointed shall also be accountable for the payment of tax the charge in respect of which has arisen prior to the date of the application or appointment of the property to him or for his benefit, and The Principal Act shall have effect, in its application to that charge for tax, as if that object of the discretionary trust were a person referred to in section 35 (2) of the Principal Act;
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Tá feidhm ag an toimhde infhrisnéise i mír 51C freisin i gcás ina n-eascraíonn dliteanas cánach iarchurtha nó sócmhainn cánach iarchurtha as réadmhaoin infheistíochta i gcomhcheangal gnó a thomhas más rud é go mbainfidh an t-eintiteas úsáid as an tsamhail chóirluacha agus an réadmhaoin infheistíochta sin á tomhas aige ina dhiaidh sin.
The rebuttable presumption in paragraph 51C also applies when a deferred tax liability or a deferred tax asset arises from measuring investment property in a business combination if the entity will use the fair value model when subsequently measuring that investment property.
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Maidir le cánachas réadmhaoine, bhí an t-ioncam ó chánacha athfhillteacha ar mhaoin dhochorraithe réasúnta íseal in 2020 (0,5 % de OTI i gcomparáid leis an meán 1,2 % san Aontas).
On property taxation, revenues from recurrent taxes on immovable property were relatively low in 2020 (0,5 % of GDP compared to the Union average of 1,2 %).
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Maidir le cánachas réadmhaoine, bhí an t-ioncam ó chánacha athfhillteacha ar mhaoin sách íseal in 2021 (0,5 % de OTI i gcomparáid leis an meán 1,2 % san Aontas).
On property taxation, revenues from recurrent taxes on property were relatively low in 2021 (0,5 % of GDP, compared to the Union average of 1,2 %).
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(2) (a) Le linn trádáil leithleach aon chomhpháirtí i gcomhpháirtíocht a bheith á cur faoi cháin tabharfar na liúntais chéanna agus gearrfar na muirir chéanna i leith innealra nó gléasra a úsáideadh chun críocha na trádála sin agus ba le comhpháirtí amháin nó níos mó de na comhpháirtithe ach nár mhaoin chomhpháirtíochta agus a bheadh le tabhairt nó le gearradh dá mba leis na comhpháirtithe uile gach tráth ábhartha an t-innealra nó an gléasra agus gur mhaoin chomhpháirtíochta an céanna agus gurb iad na comhpháirtithe uile a rinne, nó gur leo a rinneadh, gach ní a rinne aon chomhpháirtí acu nó a rinneadh leis i ndáil leis an gcéanna.
(2) ( a ) In taxing the several trade of any partner in a partnership the same allowances and charges shall be made in respect of machinery or plant used for the purposes of that trade and belonging to one or more of the partners but not being partnership property as would fall to be made if the machinery or plant had at all material times belonged to all the partners and been partnership property and everything done by or to any of the partners in relation thereto had been done by or to all the partners.
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Beidh Comhairle Airí ACC, a sócmhainní, a hioncam agus a maoin eile díolmhaithe ó gach cáin dhíreach.
The Council of ACP Ministers, its assets, income and other property shall be exempt from all direct taxes.
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(u) Rún Airgeadais Uimh. 21 (a bhaineann le cáin ioncaim agus le cáin chorparáide agus le ciorrú na liúntas caipitiúil atá ar fáil faoi na scéimeanna dreasachta cánach atá bunaithe ar limistéar agus ar mhaoin);
(u) Financial Resolution No. 21 (which relates to income tax and corporation tax and the curtailment of capital allowances available under the area and property based tax incentive schemes);
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lúide aon ioncam ó mhaoin nó aistrithe reatha is iníoctha, lena n-áirítear seoltáin iarbhír chuig infheisteoirí díreacha eachtracha agus aon chánacha reatha is iníoctha ar ioncam, ar rachmas, etc. an ghnóthais infheistíochta dírí eachtraí.
minus any property incomes or current transfers payable, including actual remittances to foreign direct investors and any current taxes payable on the income, wealth, etc., of the foreign direct investment enterprise.
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Áirítear leo cánacha arna measúnú ar shealúchais maoine, talún nó eastáit réadaigh sa chás go n-úsáidtear na sealúchais mar bhonn chun meastachán a dhéanamh ar ioncam a n-úinéirí.
They include taxes assessed on holdings of property, land or real estate when these holdings are used as a basis for estimating the income of their owners.
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cánacha ar ioncam duine aonair nó teaghlaigh, e.g. ioncam ó fhostaíocht, ó mhaoin, ó fhiontraíocht, ó phinsin, cánacha arna n-asbhaint ag fostóirí e.g. cánacha íoc mar a thuillir, san áireamh.
taxes on individual or household income, examples of which are income from employment, property, entrepreneurship, pensions, etc., and including taxes deducted by employers, for example pay-as-you-earn taxes.
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cúiteamh d’fhostaithe, cánacha ar tháirgeadh agus ar allmhairí lúide fóirdheontais, ioncam ó mhaoin (infhála lúide iníoctha), ollbharrachas (nó glanbharrachas) oibriúcháin agus ollioncam (nó glanioncam) measctha.
compensation of employees, taxes on production and imports less subsidies, property income (receivable less payable), (gross or net) operating surplus and (gross or net) mixed income.
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In go leor cásanna, tá ról tábhachtach ag an rialtas maidir le príomhghníomhaíochtaí, trí bhíthin cánacha agus fáltais ó ioncam ó mhaoin, nó trí bhíthin gníomhaíochta rialála agus fóirdheontas.
In many cases, government plays an important role in connection with key activities, either via taxes and property income receipts, or via regulatory activity and subsidies.
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Saoirseacht ó gach dleacht dhíreach a bheadh inchurtha d'éagmais na forála seo ar Ghnóthais Chomhpháirteacha, ar a maoin, a sócmhainní agus a n-ioncam.
Exemption from all direct taxes to which Joint Undertakings, their property, assets and revenue might otherwise be liable.