#451226
(b) tar éis idirbhearta a dhéanamh is cúis le ceart asbhainte sa Bhallstát eile sin,
(b) having entered into transactions that give rise to a right of deduction in that other Member State,
(b) tar éis idirbhearta a dhéanamh is cúis le ceart asbhainte sa Bhallstát eile sin,
(b) having entered into transactions that give rise to a right of deduction in that other Member State,
ciallaíonn “idirbhearta inasbhainte” idirbhearta is cúis le ceart asbhainte sa Bhallstát lena mbaineann;
“deductible transactions” means transactions that give rise to a right of deduction in the Member State concerned;
ciallaíonn “idirbhearta neamh-inasbhainte” idirbhearta nach cúis le ceart asbhainte sa Bhallstát lena mbaineann;
“non-deductible transactions” means transactions that do not give rise to a right of deduction in the Member State concerned;