#493080
ciallaíonn ‘buntáiste cánach’—
‘tax advantage’ means—
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Bailiúcháin
39 toradh in 12 doiciméad
#494313
ciallaíonn ‘buntáiste cánach’ muirear i leith dleachta stampa a sheachaint nó a laghdú.”.
‘tax advantage’ means the avoidance or reduction of a charge to stamp duty.”.
#494654
(d) lena bhforordófar aicme nó aicmí buntáiste cánach chun críocha alt 817D(2)(c)(iv),
(d) prescribing a class or classes of tax advantage for the purposes of section 817D(2)(c)(iv),
#1485663
ciallaíonn “buntáiste cánach”—
"tax advantage" means—
#2580695
Buntáiste cánach nó díolúine chánach
Tax advantage or tax exemption
#2580701
Buntáiste cánach
Tax advantage
#2582007
Buntáiste cánach nó díolúine chánach
Tax advantage or tax exemption
#2582013
Buntáiste cánach
Tax advantage
#3062126
(iv) buntáiste cánach nó díolúine chánach;
(iv) tax advantage or tax exemption;
#1485767
(6) (a) Más rud é, de bhun fho-ailt (2) agus (4), go dtiocfaidh na Coimisinéirí Ioncaim ar an tuairim gur idirbheart seachanta cánach idirbheart, déanfaidh siad láithreach air sin fógra i scríbhinn faoin tuairim a thabhairt d'aon duine a ndéanfaí buntáiste cánach a tharraingt siar uaidh, nó buntáiste cánach a dhiúltú dó, nó faoiseamh ó chánachas dúbailte a thabhairt dó, dá dtiocfadh an tuairim chun bheith ina tuairim chríochnaitheach dhochloíte, agus sonrófar nó tuairisceofar san fhógra—
( 6 ) ( a ) Where, pursuant to subsections (2) and (4), the Revenue Commissioners form the opinion that a transaction is a tax avoidance transaction, they shall immediately thereupon give notice in writing of the opinion to any person from whom a tax advantage would be withdrawn or to whom a tax advantage would be denied or to whom relief from double taxation would be given, if the opinion became final and conclusive, and the notice shall, specify or describe—
#493087
(b) cibé acu a bhainfear amach nó nach mbainfear amach an buntáiste cánach don duine a bhfabhróidh an caillteanas chuige nó chuici nó d’aon duine eile.”.
(b) whether or not the tax advantage is secured for the person to whom the loss accrues or for any other person.”.
#494498
(ii) lena gcuirtear ar chumas aon duine, nó a mbeifí ag súil go gcuirfí ar chumas aon duine leis, buntáiste cánach a fháil, agus
(ii) enables, or might be expected to enable, any person to obtain a tax advantage, and
#1485703
(i) go n-eascraíonn nó, murach an t-alt seo go n-eascródh, buntáiste cánach dá bharr, agus
(i) it gives rise to, or, but for this section, would give rise to, a tax advantage, and
#1485705
(ii) nach ndearnadh nó nár socraíodh an t-idirbheart go príomha chun críocha seachas chun go n-eascródh buntáiste cánach dá bharr,
(ii) the transaction was not undertaken or arranged primarily for purposes other than to give rise to a tax advantage,
#1485715
(ii) nach ndearnadh nó nár socraíodh an t-idirbheart go príomha chun go n-eascródh buntáiste cánach dá bharr,
(ii) was not undertaken or arranged primarily to give rise to a tax advantage,
#1485735
(b) an buntáiste cánach is dóigh leo a eascraíonn, nó a d'eascródh murach an t-alt seo, de bharr an idirbhirt, a ríomh,
( b ) calculate the tax advantage which they consider arises, or which, but for this section, would arise, from the transaction,
#1485771
(ii) an buntáiste cánach, nó an chuid den chéanna, arna ríomh ag na Coimisinéirí Ioncaim, a tharraingeofaí siar ón duine dá dtugtar an fógra, nó a dhiúltófaí dó,
(ii) the tax advantage, or part thereof, calculated by the Revenue Commissioners which would be withdrawn from or denied to the person to whom the notice is given,
#2580806
Ionstraim cabhrach (deontas/fóirdheontas ráta úis, iasacht/airleacain inaisíoctha/deontas inaisíoctha, ráthaíocht, buntáiste cánach nó díolúine chánach, maoiniú riosca, eile (sonraigh));
Aid instrument (grant/interest rate subsidy, loan/repayable advances/reimbursable grant, guarantee, tax advantage or tax exemption, risk finance, other (please specify));
#2756946
Má bhaineann táirge (e.g. táirge aonadnasctha) úsáid as buntáiste cánach a bhaineann le pinsin chun airgead a charnadh le haghaidh dul ar scor;
If a product (e.g. a unit-linked product) accumulates money for retirement using a tax advantage related to pensions;
#3038063
ionstraim cabhrach (deontas/fóirdheontas ráta úis, iasacht/airleacain inaisíoctha/deontas inaisíoctha, ráthaíocht, buntáiste cánach nó díolúine chánach, maoiniú riosca, eile);
aid instrument (grant/interest rate subsidy, loan/repayable advances/reimbursable grant, guarantee, tax advantage or tax exemption, risk finance, other);
#3062118
Le haghaidh scéimeanna i bhfoirm buntáiste cánach, is féidir an fhaisnéis ar mhéideanna cabhrach aonair a sholáthar sna raonta seo a leanas (in EUR milliún):
For schemes in the form of tax advantage, the information on individual aid amounts can be provided in the following ranges (in EUR million):
#494499
(iii) is de chineál gurb é an príomhbhuntáiste, nó ceann de na príomhbhuntáistí, a mbeifí ag súil go n-eascródh sé as an idirbheart nó an togra ná an buntáiste cánach sin a fháil,
(iii) is such that the main benefit, or one of the main benefits, that might be expected to arise from the transaction or the proposal is the obtaining of that tax advantage,
#494546
(ii) idirbheart ar i ndáil leis a dhéanfaidh tionscnóir, cibé acu go díreach nó go neamhdhíreach, táillí atá go feadh méid shuntasaigh inchurtha i leith buntáiste cánach a fháil, nó ag brath ar bhuntáiste cánach a fháil go feadh aon mhéid, a fháil ó dhuine nó a chur de mhuirear ar dhuine, nó a mbeifí ag súil le réasún go ndéanfadh tionscnóir an céanna a fháil ó dhuine nó a chur de mhuirear ar dhuine, is duine atá ag cur an idirbhirt sin i ngníomh, nó atá ag teilgean an t-idirbheart sin a chur i ngníomh;
(ii) a transaction in relation to which a promoter, whether directly or indirectly, obtains from or charges to, or might reasonably be expected to obtain from or charge to, a person implementing, or considering implementing, such transaction, fees that are to a significant extent attributable to, or to any extent contingent upon, the obtaining of a tax advantage;
#494548
(iv) idirbheart, nó aon ghné d’idirbheart den sórt sin (lena n-áirítear an tslí a bhfuil an t-idirbheart struchtúrtha), is bun le buntáiste cánach d’aicme nó d’aicmí atá forordaithe i rialacháin arna ndéanamh faoi alt 817Q chun críocha na fomhíre seo.
(iv) a transaction, or any element of such transaction (including the way in which the transaction is structured), which gives rise to a tax advantage of a class or classes prescribed in regulations made under section 817Q for the purposes of this subparagraph.
#1289569
toimhdeofar freisin, mura suífear nach chun buntáiste cánach a fháil i bhfeidhmiú na Caibidle seo a tugadh na sochair nó a íocadh na híocaíochtaí, nach dtabharfaí na sochair ná nach n-íocfaí na híocaíochtaí dá mba ar feadh téarma dar críoch an dáta a luaitear i mír (a) an léas.”, agus
it shall be further assumed, unless it is shown that the benefits were not conferred or the payments made for the purpose of securing a tax advantage in the application of this Chapter, that the benefits would not have been conferred nor the payments made had the lease been for a term ending on the date mentioned in paragraph (a)", and
#1410798
(i) nach chun na críche a shonraítear i mír (a) agus chuige sin amháin a bunaíodh an comhlacht nó gur bunaíodh é go hiomlán nó go páirteach chun buntáiste cánach a fháil, nó
(i) was not established for the sole purpose specified in paragraph (a) or was established wholly or partly for the purpose of securing a tax advantage, or
#1410799
(ii) cé gur chun na críche a shonraítear i mír (a) agus chuige sin amháin a bunaíodh amhlaidh é, nach chuige sin a thuilleadh é nó go dtosaíonn sé de bheith ann go hiomlán nó go páirteach chun buntáiste cánach a fháil.
(ii) being so established for the sole purpose specified in paragraph (a) no longer exists for such purpose or commences to exist wholly or partly for the purpose of securing a tax advantage.
#1410806
(i) maidir le cáin ioncaim, don bhliain mheasúnachta inar scoir an comhlacht daoine de bheith ann, i dtuairim na gCoimisinéirí Ioncaim, chun na críche a shonraítear i bhfo-alt (1) (a) agus chuige sin amháin nó don bhliain inar thosaigh sé de bheith ann go hiomlán nó go páirteach chun buntáiste cánach a fháil, cibé bliain acu is luaithe, ach nach bliain is luaithe ná an bhliain 1984-85, agus do gach bliain mheasúnachta dá éis,
(i) as respects income tax, for the year of assessment in which, in the opinion of the Revenue Commissioners, the body of persons ceased to exist for the sole purpose specified in subsection (1) (a) or the year in which it commenced to exist wholly or partly for the purpose of securing a tax advantage, whichever is the earlier, but not being a year earlier than the year 1984-85, and for each subsequent 2 year of assessment,
#1410807
(ii) maidir le cáin chorparáide, don tréimhse chuntasaíochta inar scoir an comhlacht daoine de bheith ann, i dtuairim na gCoimisinéirí Ioncaim, chun na críche a shonraítear i bhfo-alt (1) (a) agus chuige sin amháin nó don tréimhse chuntasaíochta inar thosaigh sé de bheith ann go hiomlán nó go páirteach chun buntáiste cánach a fháil, cibé tréimhse acu is luaithe, ach nach tréimhse chuntasaíochta dar críoch tráth roimh an 6ú lá d'Aibreán, 1984, agus do gach tréimhse chuntasaíochta dá éis.
(ii) as respects corporation tax, for the accounting period in which, in the opinion of the Revenue Commissioners, the body of persons ceased to exist for the sole purpose specified in subsection (1) (a) or the accounting period in which it commenced to exist wholly or partly for the purpose of securing a tax advantage, whichever is the earlier, but not being an accounting period which ends before the 6th day of April, 1984, and for each subsequent accounting period.
#1485673
ciallaíonn “iarmhairtí cánach”, i ndáil le hidirbheart seachanta cánach, cibé coigeartuithe agus gníomhartha a fhéadfaidh na Coimisinéirí Ioncaim a dhéanamh de bhun fho-alt (5) d'fhonn an buntáiste cánach a thig de thairbhe an idirbhirt seachanta cánach a tharraingt siar nó a dhiúltú;
"tax consequences" means, in relation to a tax avoidance transaction, such adjustments and acts as may be made and done by the Revenue Commissioners pursuant to subsection (5) in order to withdraw or deny the tax advantage resulting from the tax avoidance transaction;
#1485785
(c) nach mbeadh na hiarmhairtí cánach a shonraítear nó a thuairiscítear san fhógra tuairime, nó cibé cuid de na hiarmhairtí sin a bheidh sonraithe nó tuairiscithe ag an achomharcóir san fhógra achomhairc, cóir ná réasúnach d'fhonn an buntáiste cánach, nó an chuid de, a shonraítear nó a thuairiscítear san fhógra tuairime a tharraingt siar nó a dhiúltú, nó
( c ) the tax consequences specified or described in the notice of opinion, or such part thereof as shall be specified or described by the appellant in the notice of appeal, would not be just and reasonable in order to withdraw or to deny the tax advantage, or part thereof, specified or described in the notice of opinion, or
#1784160
Sáruithe ar dhlí na cánach corparáide agus socruithe arb é is cuspóir dóibh buntáiste cánach a fháil agus oibleagáidí dlíthiúla a sheachaint, rud a chuireann ar neamhní ar an gcaoi sin an cuspóir nó an chúis le dlí na cánach corparáide is infheidhme, bíonn tionchar diúltach acu ar fheidhmiú cuí an mhargaidh inmheánaigh.
Breaches of corporate tax law and arrangements of which the purpose is to obtain a tax advantage and to evade legal obligations, thereby defeating the object or purpose of the applicable corporate tax law, negatively affect the proper functioning of the internal market.
#1784429
sáruithe a bhaineann leis an margadh inmheánach, dá dtagraítear in Airteagal 26(2) CFAE, lena n-áirítear sáruithe ar rialacha iomaíochta an Aontais agus ar rialacha an Aontais maidir leis an státchabhair, mar aon le sáruithe a bhaineann leis an margadh inmheánach i ndáil le gníomhartha a sháraíonn rialacha cánach corparáide nó le socruithe arb é is cuspóir dóibh buntáiste cánach a fháil a chuireann ar neamhní cuspóir nó críoch dhlí na cánach corparáide is infheidhme.
breaches relating to the internal market, as referred to in Article 26(2) TFEU, including breaches of Union competition and State aid rules, as well as breaches relating to the internal market in relation to acts which breach the rules of corporate tax or to arrangements the purpose of which is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax law.
#2407911
Measann an Phortaingéil nach bhfuil sé inghlactha teacht ar an tátal go gciallaíonn an buntáiste cánach a thugtar do chuideachtaí ceadúnaithe i ZFM, arb ionann é agus “faoiseamh cánach”, go bhfuil cuideachtaí den sórt sin i socrú neamhfhíor.
Portugal considers that it is inacceptable to conclude that the tax advantage granted to companies licensed in the ZFM, which constitutes a ‘tax relief’, means necessarily that such companies are in a non-genuine arrangement.
#2581141
Déanfar an fhaisnéis dá dtagraítear i mír 1 a fhoilsiú laistigh de 6 mhí ó dháta deontaithe na cabhrach, nó maidir le cabhair i bhfoirm buntáiste cánach, déanfar an fhaisnéis a fhoilsiú laistigh de 1 bhliain amháin ó dháta dlite an dearbhaithe cánach dlite, agus beidh sí ar fáil ar feadh 10 mbliana ar a laghad ó dháta deonaithe na cabhrach.
The information referred to in paragraph 1 shall be published within six months from the date the aid was granted, or for aid in the form of tax advantage, within one year from the date the tax declaration is due, and shall be available for at least 10 years from the date on which the aid was granted.
#2858796
Grúpáil na ranníocaíochtaí airgeadais difriúla in aghaidh an tríú tír agus in aghaidh an chineáil ranníocaíochta, amhail deontas díreach, iasacht/ionstraim maoinithe/airleacain inaisíoctha, buntáiste cánach, ráthaíocht, ionstraim chaipitil riosca, idirghabháil chothromais, díscríobh fiachais, ranníocaíochtaí a sholáthraítear le haghaidh ghníomhaíochtaí neamheacnamaíocha gnóthais (féach aithris 16 de Rialachán (AE) 2022/2560), nó eile.
Group the different financial contributions per third country and per type, such as direct grant, loan/financing instrument/repayable advances, tax advantage, guarantee, risk capital instrument, equity intervention, debt write-off, contributions provided for the non-economic activities of an undertaking (see recital 16 of Regulation (EU) 2022/2560), or other.
#2858850
amhail deontas díreach, iasacht/ionstraim maoinithe/airleacain inaisíoctha, buntáiste cánach, ráthaíocht, ionstraim chaipitil riosca, idirghabháil chothromais, díscríobh fiachais, ranníocaíochtaí a sholáthraítear le haghaidh na ngníomhaíochtaí neamheacnamaíocha gnóthais (féach aithris 16 de Rialachán 2022/2560), nó eile.
such as direct grant, loan/financing instrument/repayable advances, tax advantage, guarantee, risk capital instrument, equity intervention, debt write-off, contributions provided for the non-economic activities of an undertaking (see recital 16 of Regulation 2022/2560), or other.
#494310
(2) Más rud é, i dtaca le haon tíolacas nó mar chuid d’aon socrú lena ngabhann aon tíolacas ar stoc cuideachta dá dtagraítear i bhfo-alt (1), go dtabharfaidh an t-aistrí i gcrích, go díreach nó go neamhdhíreach, go n-urscaoilfear aon fhéichiúnas de chuid na cuideachta (dá ngairtear an ‘cuideachta chéadluaite’ san fho-alt seo) nó de chuid aon chuideachta eile atá bainteach leis an gcuideachta chéadluaite de réir bhrí alt 10 den Acht Comhdhlúite Cánacha 1997, agus gurb é an príomhchuspóir nó ceann de príomhchuspóirí atá leis an socrú buntáiste cánach a fháil, ansin measfar an tíolacas, i dteannta aon íocaíochta airgid eile nó aistrithe stoic eile a bhfuil sé faoina réir (más ann), a bheith faoi réir méid atá comhionann le méid an fhéichiúnais sin a íoc.
(2) Where, in connection with or as part of any arrangement involving any conveyance referred to in subsection (1) of stock of a company, the transferee procures, either directly or indirectly, the discharge of any indebtedness of the company (in this subsection referred to as the ‘first-mentioned company’) or of any other company which is connected with the first-mentioned company within the meaning of section 10 of the Taxes Consolidation Act 1997, and the main or one of the main purposes of the arrangement is to secure a tax advantage, then the conveyance shall, in addition to any other payment of money or transfer of stock to which it is subject (if any), be deemed to be subject to the payment of an amount equal to the amount of such indebtedness.
#1485741
(5) (a) I gcás ina dtiocfaidh tuairim na gCoimisinéirí Ioncaim, gur idirbheart seachanta cánach idirbheart, chun bheith ina tuairim chríochnaitheach dhochloíte féadfaidh siad, d'ainneoin aon fhorála eile de chuid na nAchtanna, na coigeartuithe agus na gníomhartha sin go léir a dhéanamh atá cóir agus réasúnach (sa mhéid go mbeidh na coigeartuithe agus na gníomhartha sin sonraithe nó tuairiscithe i bhfógra tuairime arna thabhairt faoi fho-alt (6) agus faoi réir an chaoi ar cinneadh go críochnaitheach aon achomharc a rinneadh faoi fho-alt (7) i gcoinne aon ní a sonraíodh nó a tuairiscíodh san fhógra tuairime, lena n-áirítear aon choigeartuithe agus gníomhartha nach raibh sonraithe nó tuairiscithe amhlaidh san fhógra tuairime ach ar cuid iad de chinneadh críochnaitheach ar aon achomharc den chineál a dúradh) ionas go ndéanfar an buntáiste cánach atá mar thoradh ar idirbheart seachanta cánach a tharraingt siar ó aon duine lena mbaineann nó a dhiúltú dó.
( 5 ) ( a ) Where the opinion of the Revenue Commissioner that a transaction is a tax avoidance transaction becomes final and conclusive they may, notwithstanding any other provision of the Acts, make all such adjustments and do all such acts as are just and reasonable (in so far as those adjustment and acts have been specified or described in a notice of opinion given under subsection (6) and subject to the manner in which any appeal made under subsection (7) against any matter specified or described in the notice of opinion has been finally determined, including any adjustments and acts not so specified or described in the notice of opinion but which form part of a final determination of any appeal as aforesaid) in order that the tax advantage resulting from a tax avoidance transaction shall be withdrawn from or denied to any person concerned.