Dá bhrí sin, tá an t‐athbhreithniú ar an scéim speisialta le haghaidh fiontair bheaga ina eilimint thábhachtach den phacáiste athchóirithe a leagtar amach sa phlean gníomhaíochta CBL.
The review of the special scheme for small enterprises therefore constitutes an important element of the reform package set out in the action plan on VAT.
Ní cheadaítear leis an scéim speisialta le haghaidh fiontair bheaga faoi láthair ach díolúine a dheonú d'fhiontair a bunaíodh sa Bhallstát ina bhfuil CBL dlite.
The special scheme for small enterprises currently only allows for an exemption to be granted to enterprises established in the Member State in which the VAT is due.
gan mhoill, an dáta a scoir an scéim speisialta le haghaidh fiontair bheaga d’fheidhm a bheith aici sa Bhallstát sin.
without delay, the date on which the special scheme for small enterprises has ceased to apply in that Member State.
An gcuireann tú i bhfeidhm an scéim speisialta le haghaidh fiontair bheaga a leagtar amach i dTeideal XII, Caibidil 1, Roinn 2, de Threoir 2006/112/CE?
Do you apply the special scheme for small enterprises as set out in Title XII, Chapter 1, Section 2, of Directive 2006/112/EC?
An dáta a scoir an scéim speisialta le haghaidh fiontair bheaga d’fheidhm a bheith aici sa Bhallstát sin
The date on which the special scheme for small enterprises has ceased to apply in that Member State
Is éard atá i gceist le pacáiste simplithe ná athbhreithniú ar an scéim speisialta le haghaidh fiontair bheaga mar a leagtar amach sa Teachtaireacht maidir leis an obair leantach ar phlean gníomhaíochta CBL.
The simplification package entails a review of the special scheme for small enterprises as outlined in the Communication on the follow‐up to the action plan on VAT.
Ionas go mbeidh rochtain éasca ag fiontair bheaga ar na forálacha a bhaineann leis an scéim speisialta le haghaidh fiontair bheaga i ngach Ballstát, ba cheart na forálacha sin a fhoilsiú ar shuíomh gréasáin an Choimisiúin.
In order to provide small enterprises an easy access to the provisions concerning the special scheme for small enterprises in each Member State, those provisions should be published on the website of the Commission.
Treoir (AE) 2020/285 ón gComhairle an 18 Feabhra 2020 lena leasaítear Treoir 2006/112/CE maidir leis an gcóras comhchoiteann cánach breisluacha a mhéid a bhaineann leis an scéim speisialta le haghaidh fiontair bheaga agus Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis an gcomhar riaracháin agus leis an malartú faisnéise chun faireachán a dhéanamh ar chur i bhfeidhm ceart na scéime speisialta le haghaidh fiontair bheaga (IO L 62, 2.3.2020, lch. 13).
Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises (OJ L 62, 2.3.2020, p. 13).