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  1. #579043

    Cuimsíonn caiteachas iomlán caiteachas reatha agus caiteachas caipitiúil.

    Total expenditure consists of current and capital expenditure.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  2. #467690

    ciallaíonn ‘caiteachas athchóirithe’, faoi réir fho-alt (2), caiteachas a tabhaíodh—

    ‘conversion expenditure’ means, subject to sub section (2), expenditure incurred on—

    FINANCE ACT, 1999

  3. #470913

    (2) Measfar gur caiteachas ar chothabháil de chineál neamh-aisfhillteach caiteachas, i gcás—

    (2) Expenditure shall be regarded as being expenditure on maintenance of a non-recurring nature where—

    MULTI-UNIT DEVELOPMENTS ACT 2011

  4. #470914

    (a) go mbainfidh an caiteachas le ní nach dtabhaítear caiteachas ina leith gach bliain i gcoitinne,

    (a) the expenditure relates to a matter in respect of which expenditure is not generally incurred in each year,

    MULTI-UNIT DEVELOPMENTS ACT 2011

  5. #502365

    Caiteachas eile riaracháin a fholaítear sa mhéid tagartha (XX 01 04/05 – Caiteachas ar bhainistiú riaracháin)

    Other Administrative expenditure included in reference amount (XX 01 04/05 – Expenditure on administrative management)

    Proposal for a Regulation of the European Parliament and of the Council on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS) {SEC(2008) 2121} {SEC(2008) 2122}

  6. #572465

    Is caiteachas aonair atá i gceist le caiteachas uile INBFTanna ar thomhaltas críochnaitheach.

    Final consumption expenditure of NPISHs is all individual.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  7. #573369

    Caiteachas de chuid na scairshealbhóirí seachas caiteachas de chuid na gcistí is ea an muirear seirbhíse.

    This service charge is expenditure by shareholders, and not expenditure of funds.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  8. #580070

    Taispeánann COFOG agus COPP caiteachas an rialtais agus caiteachas táirgeoirí ar chosaint an chomhshaoil.

    COFOG and COPP show expenditure on environmental protection by the government and producers.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  9. #645723

    Caiteachas eile riaracháin a fholaítear sa mhéid tagartha (XX 01 04/05 – Caiteachas ar bhainistiú riaracháin)

    Other Administrative expenditure included in reference amount (XX 01 04/05 – Expenditure on administrative management)

    Proposal for a Regulation of the European Parliament and of the Council on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS) {SEC(2008) 2121} {SEC(2008) 2122}

  10. #1285160

    ciallaíonn “caiteachas forbartha” caiteachas caipitiúil—

    "development expenditure" means capital expenditure—

    Number 17 of 1974: FINANCE (TAXATION OF PROFITS OF CERTAIN MINES) ACT, 1974

  11. #1285174

    ciallaíonn “caiteachas taiscealaíochta” caiteachas caipitiúil ag cuardach sa Stát ar lorg foslach mianraí sceidealta nó ag tástáil na bhfoslach sin nó ag déanamh bealaigh chucu agus folaíonn sé caiteachas caipitiúil ag cuardach go riail-eagartha ar lorg limistéir ina bhfuil mianraí sceidealta agus ag cuardach trí tholladh nó ar dhóigh eile ar lorg mianraí sceidealta sna limistéir sin, ach ní fholaíonn sé caiteachas ar oibríochtaí le linn mianach cáilitheach a bheith á oibriú ná caiteachas is caiteachas forbartha;

    "exploration expenditure" means capital expenditure on searching in the State for deposits of scheduled minerals or on testing such deposits or winning access thereto and includes capital expenditure an systematic searching for areas containing scheduled minerals and searching by drilling or other means for scheduled minerals within those areas, but does not include expenditure on operations in the course of working a qualifying mine or expenditure which is development expenditure;

    Number 17 of 1974: FINANCE (TAXATION OF PROFITS OF CERTAIN MINES) ACT, 1974

  12. #1303792

    ciallaíonn ‘caiteachas forbartha’ caiteachas caipitiúil—

    'development expenditure' means capital expenditure—

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  13. #1303806

    ciallaíonn ‘caiteachas taiscealaíochta’ caiteachas caipitiúil ag cuardach sa Stát ar lorg foslach mianraí sceidealta nó ag tástáil na bhfoslach sin nó ag déanamh bealaigh chucu agus folaíonn sé caiteachas caipitiúil ag cuardach go riaileagartha ar lorg limistéir ina bhfuil mianraí sceidealta agus ag cuardach trí tholladh nó ar dhóigh eile ar lorg mianraí sceidealta sna limistéir sin, ach ní fholaíonn sé caiteachas ar oibríochtaí le linn mianach cáilitheach a bheith á oibriú ná caiteachas is caiteachas forbartha;

    'exploration expenditure' means capital expenditure on searching in the State for deposits of scheduled minerals or on testing such deposits or winning access thereto and includes capital expenditure on systematic searching for areas containing scheduled minerals and searching by drilling or other means for scheduled minerals within those areas, but does not include expenditure on operations in the course of working a qualifying mine or expenditure which is development expenditure;

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  14. #1501215

    ciallaíonn “caiteachas iomchuí” caiteachas caipitiúil arna thabhú ag duine—

    "relevant expenditure" means capital expenditure incurred by a person—

    Number 10 of 1990: FINANCE ACT, 1990

  15. #1534238

    ciallaíonn ‘caiteachas athchóirithe’, faoi réir fho-alt (2), caiteachas a tabhaíodh—

    'conversion expenditure' means, subject to subsection (2), expenditure incurred on—

    Number 3 of 1998: FINANCE ACT, 1998

  16. #1534819

    ciallaíonn ‘caiteachas athchóirithe’, faoi réir fho-alt (2), caiteachas a tabhaíodh—

    'conversion expenditure' means, subject to subsection (2), expenditure incurred on—

    Number 3 of 1998: FINANCE ACT, 1998

  17. #1716562

    Áireofar le caiteachas na Gníomhaireachta costais foirne, costais riaracháin, costais bonneagair agus caiteachas oibríochtúil.

    The expenditure of the Agency shall include staff, administrative, infrastructure and operational expenditure.

    Regulation (EU) 2018/1139 of the European Parliament and of the Council of 4 July 2018 on common rules in the field of civil aviation and establishing a European Union Aviation Safety Agency, and amending Regulations (EC) No 2111/2005, (EC) No 1008/2008, (EU) No 996/2010, (EU) No 376/2014 and Directives 2014/30/EU and 2014/53/EU of the European Parliament and of the Council, and repealing Regulations (EC) No 552/2004 and (EC) No 216/2008 of the European Parliament and of the Council and Council Regulation (EEC) No 3922/91 (Text with EEA relevance.)

  18. #1937409

    Bonn ríomha (caiteachas incháilithe iomlán nó caiteachas poiblí incháilithe)

    Calculation basis (total eligible expenditure or eligible public expenditure)

    Commission Implementing Regulation (EU) 2021/435 of 3 March 2021 amending Commission Implementing Regulation (EU) No 288/2014 as regards changes to the models for operational programmes under the Investment for growth and jobs goal and under the European Territorial Cooperation goal to provide assistance under the thematic objective ‘Fostering crisis repair in the context of the COVID-19 pandemic and its social consequences and preparing a green, digital and resilient recovery of the economy’

  19. #2175491

    an chaoi ar cinneadh láimhdeachas, caiteachas caipitiúil agus caiteachas oibríochtúil agus ar leithdháileadh don uimhreoir iad;

    how turnover, capital expenditure and operating expenditurewere determined and allocated to the numerator;

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  20. #2368800

    Caiteachas poiblí iarbhír agus caiteachas poiblí beartaithe dá dtugtar tacaíocht le SURE

    Actual and planned public expenditure supported by SURE

    REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE ECONOMIC AND FINANCIAL COMMITTEE AND THE EMPLOYMENT COMMITTEE Report on the European instrument for Temporary Support to mitigate Unemployment Risks in an Emergency (SURE) following the COVID-19 outbreak pursuant to Article 14 of Council Regulation (EU) 2020/672 SURE at 18 months: third bi-annual report

  21. #2368822

    An t-athrú míosúil maidir le caiteachas poiblí arna thabhú agus caiteachas poiblí beartaithe faoi SURE

    Monthly evolution of incurred and planned public expenditure under SURE

    REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE ECONOMIC AND FINANCIAL COMMITTEE AND THE EMPLOYMENT COMMITTEE Report on the European instrument for Temporary Support to mitigate Unemployment Risks in an Emergency (SURE) following the COVID-19 outbreak pursuant to Article 14 of Council Regulation (EU) 2020/672 SURE at 18 months: third bi-annual report

  22. #2453068

    Bonn ríomha (caiteachas incháilithe iomlán nó caiteachas poiblí incháilithe)

    Calculation basis (total eligible expenditure or eligible public expenditure)

    Commission Implementing Regulation (EU) 2022/872 of 1 June 2022 amending Implementing Regulation (EU) No 288/2014 as regards changes to the model for operational programmes under the Investment for growth and jobs goal and the model for cooperation programmes under the European territorial cooperation goal with regard to Cohesion’s actions for refugees in Europe (CARE)

  23. #2466946

    L = agus costas an bhirt breisíochta (caiteachas caipitiúil agus caiteachas oibriúcháin)

    L = cost of additionality measure (CAPEX and OPEX)

    Commission Implementing Regulation (EU) 2022/996 of 14 June 2022 on rules to verify sustainability and greenhouse gas emissions saving criteria and low indirect land-use change-risk criteria (Text with EEA relevance)

  24. #2466959

    costas infheistíochta a bhaineann leis an beart breisíochta [caiteachas caipitiúil + caiteachas oibriúcháin].

    investment cost related to the additionality measure [CAPEX + OPEX].

    Commission Implementing Regulation (EU) 2022/996 of 14 June 2022 on rules to verify sustainability and greenhouse gas emissions saving criteria and low indirect land-use change-risk criteria (Text with EEA relevance)

  25. #2903272

    Caiteachas in aghaidh an phaisinéara agus an caiteachas foriomlán i réigiún La Rochelle

    Expenditure per passenger and overall expenditure in the La Rochelle region

    Commission Decision (EU) 2023/1683 of 26 July 2022 on the measure SA.26494 2012/C (ex 2012/NN) implemented by France in favour of the operator of La Rochelle airport and certain airlines operating at that airport (notified under document C(2022) 5145) (Only the French text is authentic) (Text with EEA relevance)

  26. #3033277

    Caiteachas Teaghlaigh ar Thomhaltas Críochnaitheach (coincheap baile, i.e. caiteachas ar an gcríoch baile);

    Household Final Consumption Expenditure (domestic concept, i.e. expenditure on the domestic territory);

    Commission Implementing Regulation (EU) 2023/2493 of 15 November 2023 on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices

  27. #2625841

    ag tabhairt dá haire go ndearna an Chúirt iniúchadh ar idirbhearta EUR 147,8 billiún i gcomparáid le caiteachas iarbhír EUR 173,3 billiún agus gurbh ionann an caiteachas ardriosca, ar caiteachas bunaithe ar aisíocaíocht é go príomha, agus EUR 87,2 billiún den phobal iniúchóireachta agus gurbh ionann an caiteachas íseal-riosca, ar caiteachas teidlíochtbhunaithe é go príomha, agus EUR 60,6 billiún;

    Notes that the Court audited transactions of EUR 147,8 billion compared to the actual spending of EUR 173,3 billion and that high-risk expenditure, which is primarily based on reimbursement, represented EUR 87,2 billion of the audit population while low-risk expenditure, which is primarily entitlement-based expenditure, represented EUR 60,6 billion;

    Resolution (EU) 2022/1697 of the European Parliament of 4 May 2022 with observations forming an integral part of the decisions on discharge in respect of the implementation of the general budget of the European Union for the financial year 2020, Section III – Commission and executive agencies

  28. #312683

    - caiteachas riaracháin foriomlán an SEGS don bhliain roimhe sin, arna mhiondealú go dtí caiteachas de réir Toscaireachta agus caiteachas ar riarachán lárnach SEGS;

    - the EEAS' overall administrative expenditure for the previous year, broken down into expenditure by delegation and expenditure for the EEAS' central administration;

    Regulation (EU, Euratom) No 1081/2010 of the European Parliament and of the Council of 24 November 2010 amending Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities, as regards the European External Action Service

  29. #559184

    caiteachas riaracháin foriomlán an SEGS don bhliain roimhe sin, arna mhiondealú go dtí caiteachas de réir thoscaireacht an Aontais agus caiteachas ar riarachán lárnach SEGS;

    the EEAS' overall administrative expenditure for the preceding year, broken down into expenditure per Union delegation and expenditure for the EEAS' central administration;

    Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

  30. #560082

    caiteachas riaracháin foriomlán an SEGS don bhliain roimhe sin, arna mhiondealú go dtí caiteachas de réir thoscaireacht an Aontais agus caiteachas ar riarachán lárnach SEGS;

    the EEAS' overall administrative expenditure for the preceding year, broken down into expenditure per Union delegation and expenditure for the EEAS' central administration;

    Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002

  31. #571192

    caiteachas na dteaghlach, caiteachas críochnaitheach INBFTanna, caiteachas críochnaitheach rialtais, athrú ar fhardail, foirmiú caipitil sheasta agus onnmhairí, lúide costas allmhairí.

    household expenditure, NPISH final expenditure, government final expenditure, change in inventories, fixed capital formation and exports, less the cost of imports.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  32. #2175492

    an bunús ar ar ríomhadh láimhdeachas, caiteachas caipitiúil agus caiteachas oibríochtúil, lena n-áirítear aon mheasúnú ar leithdháileadh ioncam nó caiteachas ar ghníomhaíochtaí eacnamaíocha éagsúla.

    the basis on which the turnover, capital expenditure and operating expenditure were calculated, including any assessment in the allocation of revenues or expenditures to different economic activities.

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  33. #467574

    (3) I gcás ina dtabhóidh 2 dhuine nó níos mó caiteachas cáilitheach i ndáil le háitreabh cáilitheach, measfar gur thabhaigh gach duine de na daoine sin an caiteachas sna comhréireanna inar iompair siad an caiteachas iarbhír agus cionroinnfear an caiteachas dá réir sin.

    (3) Where qualifying expenditure in relation to a qualifying premises is incurred by 2 or more persons, each of those persons shall be treated as having incurred the expenditure in the proportions in which they actually bore the expenditure, and the expenditure shall be apportioned accordingly.

    FINANCE ACT, 1999

  34. #467736

    ciallaíonn ‘caiteachas iomchuí’ caiteachas a tabhaíodh ar athfheistiú foirgnimh shonraithe, seachas caiteachas is inchurtha síos d’aon chuid (dá ngairtear ‘aonad neamhchónaithe’ san alt seo) den fhoirgneamh nach teach í ar an athfheistiú a chríochnú, agus chun críocha an mhínithe seo, más rud é go bhfuil caiteachas inchurtha síos don fhoirgneamh sonraithe i gcoitinne (agus ní go díreach d’aon teach nó aonad neamhchónaithe ar leith atá ar áireamh san fhoirgneamh, ar an athfheistiú a chríochnú), is é méid an chaiteachais sin a mheasfar is inchurtha síos d’aonad neamhchónaithe méid a mbeidh idir é agus iomlán an chaiteachais sin an chomhréir chéanna atá idir achar urláir iomlán an aonaid neamhchónaithe agus achar urláir iomlán an fhoirgnimh;

    ‘relevant expenditure’ means expenditure incurred on the refurbishment of a specified building, other than expenditure attributable to any part (in this section referred to as a ‘non-residential unit’) of the building which on completion of the refurbishment is not a house, and for the purposes of this definition where expenditure is attributable to the specified building in general (and not directly to any particular house or nonresidential unit comprised in the building on completion of the refurbishment), such an amount of that expenditure shall be deemed to be attributable to a non-residential unit as bears to the whole of that expenditure the same proportion as the total floor area of the non-residential unit bears to the total floor area of the building;

    FINANCE ACT, 1999

  35. #468445

    (3) I gcás ina dtabhóidh 2 dhuine nó níos mó caiteachas cáilitheach i ndáil le háitreabh cáilitheach, ansin measfar gur thabhaigh gach duine de na daoine sin an caiteachas sna comhréireanna inar iompair siad an caiteachas iarbhír agus cionroinnfear an caiteachas dá réir sin.

    (3) Where qualifying expenditure in relation to a qualifying premises is incurred by 2 or more persons, then each of those persons shall be treated as having incurred the expenditure in the proportions in which they actually bore the expenditure, and the expenditure shall be apportioned accordingly.

    FINANCE ACT, 1999

  36. #681050

    Laistigh de na teorainneacha a leagtar amach in Airteagal 21 agus in Airteagal 22, áireofar le caiteachas is iníoctha trí ranníocaíocht airgeadais caiteachas riaracháin agus caiteachas atá nasctha le cúnamh teicniúil, le cruinnithe, le taighde, le himeachtaí trasteorann, le staidéir, le faisnéis agus foilseacháin, chomh maith le caiteachas atá nasctha le feachtais.

    Within the limits set out in Articles 21 and 22, the expenditure reimbursable through a financial contribution shall include administrative expenditure and expenditure linked to technical assistance, meetings, research, cross-border events, studies, information and publications, as well as expenditure linked to campaigns.

    Regulation (EU, Euratom) No 1141/2014 of the European Parliament and of the Council of 22 October 2014 on the statute and funding of European political parties and European political foundations

  37. #995025

    (b) Má ordaíonn na Coimisinéirí Tuaithe nó an Bínse Achomhairc, faoi mhír (a) den fho-alt seo, go mbeidh ar pháirtí áirithe in imeachta a éisteoid agus a chinnfid costais agus caiteachas aon pháirtí eile iontu a íoc, measfaidh Máistir Measaireachta don Ard-Chúirt na costais agus an caiteachas sin mura gcomhaontaí an dá pháirtí sin gurb iad na Coimisinéirí Tuaithe nó an Bínse Achomhairc, pé acu é, a dhéanfas na costais agus an caiteachas sin a thomhas, agus sa chás sin tomhaisfear na costais agus an caiteachas sin amhlaidh.

    ( b ) Where the Lay Commissioners or the Appeal Tribunal direct, under paragraph (a) of this subsection, that the costs and expenses of any party to proceedings heard and determined by them shall be paid by any other party thereto, the said costs and expenses shall be taxed by a Taxing Master of the High Court, unless both the said parties agree that the said costs and expenses should be measured by the Lay Commissioners or the Appeal Tribunal, as the case may be, in which cash the said costs and expenses shall be so measured.

    Number 13 of 1946: FORESTRY ACT, 1946

  38. #1143308

    (d) rialú a dhéanamh ar chaiteachas caipitiúil (is é sin le rá, caiteachas i leith gnóthas mór-dhéanmhas, caiteachas i leith trealamh le haghaidh sain-aonad a sholáthar agus a athnuachan agus an caiteachas neamhghnách nó an caiteachas neamhchoitianta eile go léir) agus ar iarratais ar airgead le haghaidh an chaiteachais sin,

    ( d ) the control of capital expenditure (that is to say, expenditure in respect of major structural undertakings, expenditure in respect of the provision and renewal of equipment for specialised units and all other expenditure of an exceptional or extraordinary nature) and of applications for funds for such expenditure,

    Number 21 of 1961: HOSPITALS FEDERATION AND AMALGAMATION ACT, 1961

  39. #1225886

    (8) Chun críocha an ailt seo, is í an chéad bhliain mheasúnachta iomchuí, maidir le caiteachas a bheidh aon duine tar éis a thabhú, an chéad bhliain ina bhonn tréimhse a thabhóidh sé an caiteachas ina haghaidh nó i gcás caiteachas a mbeidh liúntas le tabhairt ina leith de bhua fho-alt (7), an chéad bhliain mheasúnachta ina bhonntréimhse a bheidh an trádáil nó cuid den trádáil á seoladh aige ar tabhaíodh an caiteachas ina leith agus a bheidh an duga nó an t-áitreabh eile ar i ndáil leis a tabhaíodh é ar áitiú aige chun críocha na trádála sin nó na coda sin den trádáil.

    (8) For the purposes of this section, the first relevant year of assessment, in relation to expenditure incurred by any person, is the year in his basis period for which he incurs the expenditure or, in the case of expenditure for which allowances are to be made by virtue of subsection (7), the first year of assessment in his basis period for which he both carries on the trade or part of the trade for the purposes of which the expenditure was incurred and occupies for the purposes of that trade or part of the trade the dock or other premises in connection with which it was incurred.

    Number 6 of 1967: INCOME TAX ACT, 1967

  40. #1534366

    ciallaíonn ‘caiteachas iomchuí’ caiteachas a tabhaíodh ar athfheistiú foirgnimh shonraithe, seachas caiteachas is inchurtha síos d'aon chuid (dá ngairtear ‘aonad neamhchónaithe’ san alt seo) den fhoirgneamh nach teach í ar an athfheistiú a chríochnú, agus chun críocha an mhínithe seo, más rud é go bhfuil caiteachas inchurtha síos don fhoirgneamh sonraithe i gcoitinne (agus ní go díreach d'aon teach nó aonad neamhchónaithe ar leith atá ar áireamh san fhoirgneamh, ar an athfheistiú a chríochnú), is é méid an chaiteachais sin a mheasfar is inchurtha síos d'aonad neamhchónaithe méid a mbeidh idir é agus iomlán an chaiteachais sin an chomhréir chéanna atá idir achar urláir iomlán an aonaid neamhchónaithe agus achar urláir iomlán an fhoirgnimh;

    'relevant expenditure' means expenditure incurred on the refurbishment of a specified building, other than expenditure attributable to any part (in this section referred to as a 'non-residential unit') of the building which on completion of the refurbishment is not a house, and for the purposes of this definition where expenditure is attributable to the specified building in general (and not directly to any particular house or non-residential unit comprised in the building on completion of the refurbishment), such an amount of that expenditure shall be deemed to be attributable to a non-residential unit as bears to the whole of that expenditure the same proportion as the total floor area of the non-residential unit bears to the total floor area of the building;

    Number 3 of 1998: FINANCE ACT, 1998

  41. #1534466

    (3) I gcás ina dtabhóidh 2 dhuine nó níos mó caiteachas cáilitheach i ndáil le háitreabh cáilitheach, measfar gur thabhaigh gach duine de na daoine sin an caiteachas sna comhréireanna inar iompair siad an caiteachas iarbhír agus cionroinnfear an caiteachas dá réir sin.

    (3) Where qualifying expenditure in relation to a qualifying premises is incurred by 2 or more persons, each of those persons shall be treated as having incurred the expenditure in the proportions in which they actually bore the expenditure, and the expenditure shall be apportioned accordingly.

    Number 3 of 1998: FINANCE ACT, 1998

  42. #1534947

    ciallaíonn ‘caiteachas iomchuí’ caiteachas a tabhaíodh ar athfheistiú foirgnimh shonraithe, seachas caiteachas is inchurtha síos d'aon chuid (dá ngairtear ‘aonad neamhchónaithe’ san alt seo) den fhoirgneamh nach teach í ar an athfheistiú a chríochnú, agus chun críocha an mhínithe seo, más rud é go bhfuil caiteachas inchurtha síos don fhoirgneamh sonraithe i gcoitinne (agus ní go díreach d'aon teach nó aonad neamhchónaithe ar leith atá ar áireamh san fhoirgneamh, ar an athfheistiú a chríochnú), is é méid an chaiteachais sin a mheasfar is inchurtha síos d'aonad neamhchónaithe méid a mbeidh idir é agus iomlán an chaiteachais sin an chomhréir chéanna atá idir achar urláir iomlán an aonaid neamhchónaithe agus achar urláir iolmán an fhoirgnimh;

    'relevant expenditure' means expenditure incurred on the refurbishment of a specified building, other than expenditure attributable to any part (in this section referred to as a 'non-residential unit') of the building which on completion of the refurbishment is not a house, and for the purposes of this definition where expenditure is attributable to the specified building in general (and not directly to any particular house or non-residential unit comprised in the building on completion of the refurbishment), such an amount of that expenditure shall be deemed to be attributable to a non-residential unit as bears to the whole of that expenditure the same proportion as the total floor area of the non-residential unit bears to the total floor area of the building;

    Number 3 of 1998: FINANCE ACT, 1998

  43. #1694631

    caiteachas riaracháin foriomlán SEGS don bhliain roimhe sin, arna mhiondealú go dtí caiteachas de réir toscaireacht de chuid an Aontais agus caiteachas ar riarachán lárnach SEGS, mar aon le caiteachas oibríochtúil de réir limistéir gheografaigh (réigiúin, tíortha), de réir réimsí téamacha, de réir thoscaireachtaí agus mhisin an Aontais.

    the EEAS’ overall administrative expenditure for the preceding year, broken down into expenditure per Union delegation and expenditure for the central administration of the EEAS, together with operational expenditure, broken down by geographic area (regions, countries), thematic areas, Union delegations and missions.

    Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012

  44. #2213912

    Seachas an caiteachas ar a dtugtar tuairisc ar leibhéal na caibidle seo, tá an leithreasú sin beartaithe freisin chun go gcumhdófar caiteachas a bhaineann le hoifigigh, le baill foirne shealadacha agus sheachtracha chomh maith le caiteachas riaracháin eile i dtaca le bainistiú an chláir shonraigh um thaighde agus nuálaíocht — Fís Eorpach, i bhfoirm gníomhaíochtaí indíreacha agus díreacha, lena n-áirítear caiteachas riaracháin arna thabhú ag baill foirne ag a bhfuil poist i dtoscaireachtaí an Aontais

    Besides the expenditure described at the level of this chapter, this appropriation is also intended to cover expenditure relating to officials, temporary and external staff as well as other administrative expenditure for the management of the specific research and innovation programme — Horizon Europe, in the form of indirect and direct actions, including administrative expenditure incurred by staff posted in Union delegations

    Definitive adoption (EU, Euratom) 2022/182 of the European Union’s general budget for the financial year 2022

  45. #2213995

    Seachas an caiteachas ar a dtugtar tuairisc ar leibhéal na caibidle seo, tá an leithreasú sin beartaithe freisin chun go gcumhdófar caiteachas a bhaineann le hoifigigh, le baill foirne shealadacha chomh maith le caiteachas riaracháin eile i dtaca le bainistiú Chlár Taighde agus Oiliúna Euratom, i bhfoirm gníomhaíochtaí indíreacha agus díreacha faoi na cláir núicléacha, lena n-áirítear caiteachas tacaíochta riaracháin arna thabhú ag baill foirne ag a bhfuil poist i dtoscaireachtaí an Aontais.

    Besides the expenditure described at the level of this chapter, this appropriation is also intended to cover expenditure related to officials, temporary staff as well as other administrative expenditure for the management of the Euratom Research and Training Programme, in the form of indirect and direct actions under the nuclear programmes, including administrative support expenditure incurred by staff posted in Union delegations.

    Definitive adoption (EU, Euratom) 2022/182 of the European Union’s general budget for the financial year 2022

  46. #2484605

    Níor cheart caiteachas caipitiúil nó caiteachas oibriúcháin a úsáid ach amháin i gcás ina dtugtar údar don úsáid sin le gnéithe an táirge airgeadais, go háirithe i gcás ina bhfuil caiteachas caipitiúil nó caiteachas oibriúcháin ina léiriú níos fearr ar a mhéid a infheistíonn na táirgí airgeadais sin i ngníomhaíochtaí eacnamaíocha atá inbhuanaithe ó thaobh an chomhshaoil de, agus ar choinníoll go dtugtar míniú ar an úsáid sin.

    Capital expenditure or operating expenditure should only be used where the features of the financial product justify such use, in particular where capital expenditure or operating expenditure are more representative for the degree to which those financial products invest in environmentally sustainable economic activities, and provided such use is explained.

    Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of ‘do no significant harm’, specifying the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts, and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in pre-contractual documents, on websites and in periodic reports (Text with EEA relevance)

  47. #2665944

    Seachas an caiteachas ar a dtugtar tuairisc sa chaibidil seo, tá an leithreasú sin beartaithe freisin chun go gcumhdófar caiteachas a bhaineann le hoifigigh, le baill foirne shealadacha agus sheachtracha chomh maith le caiteachas riaracháin eile i dtaca le bainistiú an chláir shonraigh um thaighde agus nuálaíocht — Fís Eorpach, i bhfoirm gníomhaíochtaí indíreacha agus díreacha, lena n-áirítear caiteachas riaracháin arna thabhú ag baill foirne ag a bhfuil poist i dtoscaireachtaí an Aontais.

    Besides the expenditure described in this chapter, this appropriation is also intended to cover expenditure relating to officials, temporary and external staff as well as other administrative expenditure for the management of the specific research and innovation programme — Horizon Europe, in the form of indirect and direct actions, including administrative expenditure incurred by staff posted in Union delegations.

    Definitive adoption (EU, Euratom) 2023/278 of the European Union’s annual budget for the financial year 2023

  48. #2666000

    Seachas an caiteachas ar a dtugtar tuairisc sa chaibidil seo, tá an leithreasú sin beartaithe freisin chun go gcumhdófar caiteachas a bhaineann le hoifigigh, le baill foirne shealadacha chomh maith le caiteachas riaracháin eile i dtaca le bainistiú Chlár Taighde agus Oiliúna Euratom, i bhfoirm gníomhaíochtaí indíreacha agus díreacha faoi na cláir núicléacha, lena n-áirítear caiteachas tacaíochta riaracháin arna thabhú ag baill foirne ag a bhfuil poist i dtoscaireachtaí an Aontais.

    Besides the expenditure described in this chapter, this appropriation is also intended to cover expenditure related to officials, temporary staff as well as other administrative expenditure for the management of the Euratom Research and Training Programme, in the form of indirect and direct actions under the nuclear programmes, including administrative support expenditure incurred by staff posted in Union delegations.

    Definitive adoption (EU, Euratom) 2023/278 of the European Union’s annual budget for the financial year 2023

  49. #3154407

    Seachas an caiteachas ar a dtugtar tuairisc sa chaibidil seo, tá an leithreasú sin beartaithe freisin chun go gcumhdófar caiteachas a bhaineann le hoifigigh, le baill foirne shealadacha agus sheachtracha chomh maith le caiteachas riaracháin eile i dtaca le bainistiú an chláir shonraigh um thaighde agus nuálaíocht — Fís Eorpach, i bhfoirm gníomhaíochtaí indíreacha agus díreacha, lena n-áirítear caiteachas riaracháin arna thabhú ag baill foirne ag a bhfuil poist i dtoscaireachtaí an Aontais.

    Besides the expenditure described in this chapter, this appropriation is also intended to cover expenditure relating to officials, temporary and external staff as well as other administrative expenditure for the management of the specific research and innovation programme — Horizon Europe, in the form of indirect and direct actions, including administrative expenditure incurred by staff posted in Union delegations.

    Definitive adoption (EU, Euratom) 2024/207 of the European Union’s annual budget for the financial year 2024

  50. #3154463

    Seachas an caiteachas ar a dtugtar tuairisc sa chaibidil seo, tá an leithreasú sin beartaithe freisin chun go gcumhdófar caiteachas a bhaineann le hoifigigh, le baill foirne shealadacha chomh maith le caiteachas riaracháin eile i dtaca le bainistiú Chlár Taighde agus Oiliúna Euratom, i bhfoirm gníomhaíochtaí indíreacha agus díreacha faoi na cláir núicléacha, lena n-áirítear caiteachas tacaíochta riaracháin arna thabhú ag baill foirne ag a bhfuil poist i dtoscaireachtaí an Aontais.

    Besides the expenditure described in this chapter, this appropriation is also intended to cover expenditure related to officials, temporary staff as well as other administrative expenditure for the management of the Euratom Research and Training Programme, in the form of indirect and direct actions under the nuclear programmes, including administrative support expenditure incurred by staff posted in Union delegations.

    Definitive adoption (EU, Euratom) 2024/207 of the European Union’s annual budget for the financial year 2024