#2268741
soláthar saothar ealaíne arna soláthar don déileálaí inchánach ag duine inchánach seachas déileálaí inchánach.”;
the supply of works of art supplied to the taxable dealer by a taxable person other than a taxable dealer.’;
Scag na torthaí
Bailiúcháin
319 toradh in 60 doiciméad
#1268081
(2) I gcás go ndíolfaidh déileálaí cláraithe gléas teilifíse le déileálaí cláraithe eile nó go ligfidh sé gléas teilifíse chuige chun go ndéanfadh an déileálaí eile sin é a dhíol nó a ligean, ní bheidh sé de cheangal ar an déileálaí cláraithe a rinne an díol nó an ligean fo-alt (1) den alt seo a chomhlíonadh ach, ina ionad sin, tabharfaidh sé don Aire, i ndáil leis an díol nó an ligean, tráth nach déanaí ná an lá deiridh den mhí i ndiaidh na míosa ina ndearnadh an díol nó an ligean, fógra i dtaobh ainm agus seoladh an déileálaí chláraithe eile atá i gceist agus déanfaidh sé taifead den ainm agus den seoladh sin.
(2) Where a registered dealer sells or lets a television set to another registered dealer for sale or letting by that other dealer, the registered dealer who made the sale or letting shall not be required to comply with subsection (1) of this section but shall instead, in relation to the sale or letting, give to the Minister, not later than the last day of the month which follows the month during which the sale or letting was made, a notification of the name and address of the other registered dealer concerned and make a record of that name and address.
#450675
(iii) saothar ealaíne a sholáthair duine cuntasach seachas déileálaí inchánach don déileálaí inchánach, i gcás inar soláthar den chineál dá dtagraítear in alt 48(1)(c) an soláthar don déileálaí sin.
(iii) a work of art which has been supplied to the taxable dealer by an accountable person other than a taxable dealer, where the supply to that dealer is of the kind referred to in section 48(1)(c).
#1068152
—(1) Ach amháin le cead ón Aire, ní dhéanfaidh duine ar bith, seachas déileálaí údaraithe, aon ór ná airgeadra coigríche a cheannach ná d'fháil ar iasacht ó aon duine seachas déileálaí údaraithe ná aon ór ná airgeadra coigríche a dhíol le haon duine seachas déileálaí údaraithe ná a thabhairt ar iasacht d'aon duine seachas déileálaí údaraithe.
—(1) Except with the permission of the Minister, a person, other than an authorised dealer, shall not buy or borrow any gold or foreign currency from, or sell or lend any gold or foreign currency to, any person other than an authorised dealer.
#168068
Déileálaí/Tréad-Uimhir"
Dealer/Herd number*
#168124
Do ..............................• Déileálaí/Tréad-uimhir
To ............................................................ *Dealer/Herd number....................................
#168125
Do ..............................• Déileálaí/Tréad-uimhir .......................... an ghabháltais i
To .............................. * Dealer/Herd number ............... of the holding at ...............................
#177750
NA RIALACHÁIN IASCAIGH (CEADÚNAS DÉILEÁLAÍ BRADÁN), 1981.
FISHERIES (SALMON DEALER'S LICENCE) REGULATIONS, 1981.
#177752
Na Rialacháin Iascaigh (Ceadúnas Déileálaí Bradán), 1981 is teideal do na Rialacháin seo.
These Regulations may be cited as the Fisheries (Salmon Dealer's Licence) Regulations, 1981.
#177775
(1) Ainm an déileálaí.
(1) Name of dealer.
#177776
(2) Seoladh an déileálaí.
(2) Address of dealer.
#228517
Ionad Iarratas ar Cheadúnas Déileálaí Ghinearálta
Venue Application for General Dealers Licence
#232553
DEIMHNIÚ OIRIÚNACHTA CHUN *CEADÚNAS DÉILEÁLAÍ BRADÁN*CEADÚNAS ONNMHAIREORA BRADÁN A SHEALBHÚ
CERTIFICATE OF FITNESS TO HOLD A *SALMON DEALER'S LICENCE *EEL DEALER'S LICENCE *MOLLUSCAN SHELLFISH DEALER'S LICENCE
#232554
DEIMHNÍM LEIS SEO gur duine ceart oiriúnach é/í an t-iarratasóir thuasainmnithe, *(a dhéanann) *(a bheartaíonn) gnó a sheoladh i ....................................... sa cheantar cúirte agus sa dúiche réamhráite, chun *(ceadúnas déileálaí bradán) *(ceadúnas déileálaí eascann) *(ceadúnas déileálaí iasc sliogáin moileascach) a shealbhú de réir bhrí Chuid X den Acht arna leasú leis an Acht Iascaigh (Leasú), 1962, agus leis an Acht Iascaigh, 1980.
I HEREBY CERTIFY that I am satisfied that the above-named applicant who*(carries on) *(proposes to carry on) business at..........................................................................in the court area and district aforesaid, is a fit and proper person to hold a *(salmon dealer's licence) *(eel dealer's licence) *(molluscan shellfish dealer's licence) within the meaning of Part X of the Act as amended by the Fisheries (Amendment) Act, 1962 and the Fisheries Act, 1980 .
#232855
FÓGRA UM IARRATAS AR CHEADÚNAS DÉILEÁLAÍ GHINEARÁLTA
NOTICE OF APPLICATION FOR A GENERAL DEALER'S LICENCE
#232860
CEADÚNAS DÉILEÁLAÍ GHINEARÁLTA
GENERAL DEALER'S LICENCE
#234326
FÓGRA UM IARRATAS CHUN CEADÚNAS DÉILEÁLAÍ I bhFIADHÚLRA LEASÚ
NOTICE OF APPLICATION TO AMEND WILDLIFE DEALER'S LICENCE
#234951
FÓGRA UM IARRATAS AR DHEIMHNIÚ Á ÚDARÚ CEADÚNAS DÉILEÁLAÍ I bhFIADHÚLRA A *EISIÚINT *ATHNUACHAN
NOTICE OF APPLICATION FOR A CERTIFICATE AUTHORISING THE *ISSUE *RENEWAL OF A WILDLIFE DEALER'S LICENCE
#234953
DEIMHNIÚ Á ÚDARÚ CEADÚNAS DÉILEÁLAÍ I bhFIADHÚLRA A *EISIÚINT ATHNUACHAN
CERTIFICATE AUTHORISING THE *ISSUE *RENEWAL OF A WILDLIFE DEALER'S LICENCE
#235712
Ceadúnais Déileálaí Bradán, O.65, r.2 (5)
Salmon Dealers's Licence, O.65, r.2 (5)
#235713
Ceadúnais Déileálaí i bhFiadhúlra, O.89, r.3 (4)
Wildlife Dealer's Licence, O.89, r.3 (4)
#236565
DÉILEÁLAÍ GINEARÁLTA
GENERAL DEALER
#236566
Iarratas chun Ceadúnas Déileálaí Ghinearálta a dheonú nó a Athnuachan,
Application for grant or Renewal of General Dealer's Licence,
#237490
ar dheimhniú i leith ceadúnais déileálaí i bhfiadhúlra, O.89, r.3
for certificate for wildlife dealer's licence, O.89, r.3
#237491
chun ceadúnas déileálaí i bhfiadhúlra a leasú, O.89, r.4
to amend a wildlife dealer's licence, O.89, r.4
#237498
ag cúlghairm ceadúnas déileálaí i bhfiadhúlra, O.89, r.5
revoking a wildlife dealer's licence, O.89, r.5
#449396
maidir le “déileálaí inchánach”—
“taxable dealer”—
#450657
ciallaíonn “corrlach brabúis” an corrlach brabúis i leith soláthar earraí imeallscéime ag déileálaí inchánach agus—
“profit margin” means the profit margin in respect of a supply by a taxable dealer of margin scheme goods and—
#450660
(ii) is é a bheidh ann méid is comhionann leis an difríocht idir praghas díola an déileálaí inchánach ar na hearraí sin agus praghas ceannaigh an déileálaí inchánach ar na hearraí sin,
(ii) shall be an amount which is equal to the difference between the taxable dealer’s selling price for those goods and the taxable dealer’s purchase price for those goods,
#450665
maidir le “déileálaí inchánach”—
“taxable dealer”—
#450673
(i) saothar ealaíne, mír bailitheora nó seandacht a d’allmhairigh an déileálaí inchánach;
(i) a work of art, collector’s item or antique which the taxable dealer imported;
#450679
(7) I gcás go bhfeidhmíonn déileálaí inchánach an rogha de réir fho-alt (4), féadfaidh an déileálaí a roghnú, d’ainneoin fho-alt (4)(b), i leith aon soláthar aonair ar na hearraí a shonraítear i bhfo-alt (4)(a), gan an imeallscéim a chur chun feidhme i leith an tsoláthair sin, agus sa chás sin ní éireoidh an ceart chun an cháin a muirearaíodh ar na hearraí sin a cheannach, a fháil laistigh den Chomhphobal nó a allmhairiú ach amháin sa tréimhse inchánach ina soláthraíonn an déileálaí na hearraí sin.
(7) Where a taxable dealer exercises the option in accordance with subsection (4), the dealer may, notwithstanding subsection (4)(b), in respect of any individual supply of the goods specified in subsection (4)(a), opt not to apply the margin scheme to that supply, and in such case the right to deduction of the tax charged on the purchase, intra-Community acquisition or importation of those goods shall, notwithstanding Chapter 1 of Part 8, arise only in the taxable period in which the dealer supplies those goods.
#450683
(ii) in aon chás gur mó comhshuim phraghsanna ceannaigh an déileálaí sin ná an láimhdeachas iomlán sin, méid a measfar gur nialas é (agus, in aon chás den sórt sin, faoi réir agus de réir rialachán (más ann), déanfar méid na breise a thabhairt ar aghaidh agus a chur le comhshuim phraghsanna ceannaigh an déileálaí sin ar earraí imeallscéime luacha ísil chun corrlach comhiomlán an déileálaí sin a ríomh don tréimhse inchánach díreach ina dhiaidh sin);
(ii) in any case where the sum of such purchase prices of that dealer is in excess of such total turnover, means an amount which shall be deemed to be nil (and, in any such case, subject to and in accordance with regulations (if any), the amount of the excess shall be carried forward and added to the sum of that dealer’s purchase prices for low value margin scheme goods for the purposes of calculating that dealer’s aggregate margin for the immediately following taxable period);
#450686
(i) i gcás go bhfaigheann déileálaí inchánach earraí imeallscéime luacha ísil ina mbearta fuíll nó ar shlí eile, is é a bheidh sa mhéid cánach atá dlite agus iníoctha i leith sholáthairtí earraí imeallscéime luacha ísil an déileálaí sin, i leith tréimhse inchánach, an méid cánach atá ar áireamh i gcorrlach comhiomlán nó i gcorrlaigh chomhiomlána an déileálaí sin don tréimhse sin agus déanfar an méid cánach i ngach corrlach comhiomlán a chinneadh de réir na foirmle—
(i) where a taxable dealer acquires low value margin scheme goods in job lots or otherwise, the amount of tax due and payable in respect of the dealer’s supplies of low value margin scheme goods shall, in respect of a taxable period, be the amount of tax included in that dealer’s aggregate margin, or margins, for that period and the amount of tax in each aggregate margin shall be determined by the formula—
#450700
(12) I gcás ina gcuireann déileálaí inchánach an imeallscéim chun feidhme i leith soláthar earraí thar ceann duine eile de bhun conartha faoina bhfuil coimisiún iníoctha ar cheannach nó ar dhíol, measfar go soláthraíonn an duine eile sin na hearraí don déileálaí inchánach nuair a sholáthraíonn an déileálaí inchánach sin na hearraí sin.
(12) Where a taxable dealer applies the margin scheme to a supply of goods on behalf of another person pursuant to a contract under which commission is payable on purchase or sale, the goods shall be deemed to have been supplied by that other person to the taxable dealer when that taxable dealer supplies those goods.
#450708
(14) (a) I gcás go ndéanann déileálaí inchánach, thar ceann an déileálaí féin, cóir iompair is mótarfheithicil de réir bhrí alt 60(1) a dhearbhú lena clárú do na Coimisinéirí Ioncaim de réir alt 131 den Acht Airgeadais, 1992 agus gur éiligh an déileálaí sin inasbhainteacht maidir léi de réir Chaibidil 1 de Chuid 8, ansin—
(14) (a) Where a means of transport which is a motor vehicle within the meaning of section 60(1) is declared for registration to the Revenue Commissioners in accordance with section 131 of the Finance Act 1992 by a taxable dealer on the dealer’s own behalf and on which deductibility in accordance with Chapter 1 of Part 8 has been claimed by that dealer, then—
#450715
(I) an méid ar a raibh cáin inmhuirearaithe ar sholáthar na córa iompair sin don déileálaí,
(I) the amount on which tax was chargeable on the supply of that means of transport to the dealer,
#452031
(a) ag déileálaí inchánach de réir alt 87(3) nó (8), nó
(a) by a taxable dealer in accordance with section 87(3) or (8), or
#469280
gurb é A praghas ceannaigh an innealra talmhaíochta is iníoctha ag an déileálaí inchánach, agus
A is the purchase price of the agricultural machinery payable by the taxable dealer, and
#469282
(4) I gcás ina soláthraíonn déileálaí inchánach innealra talmhaíochta a raibh an déileálaí sin i dteideal cáin iarmharach a asbhaint ina leith agus i gcás inar lú an cháin is inmhuirearaithe i leith an tsoláthair sin ná an cháin iarmharach a d’asbhain an déileálaí sin i leith cheannach an innealra sin, ansin déanfar barrachas na cánach iarmharaí thar an gcáin is iníoctha ar an soláthar sin a mheas mar cháin is inmhuirearaithe i leith an tsoláthair sin.
(4) Where a taxable dealer supplies agricultural machinery in respect of which such dealer was entitled to deduct residual tax and where the tax chargeable in respect of that supply is less than the residual tax deducted by that dealer in respect of the purchase of that machinery, then the excess of the residual tax over the tax payable on that supply shall be deemed to be tax chargeable in respect of that supply.
#469290
(a) go n-iarrfaidh an déileálaí inchánach go n-eiseofaí an sonrasc,
(a) the issue of the invoice is requested by the taxable dealer,
#469292
(c) go dtabharfaidh an déileálaí inchánach cóip den sonrasc don fheirmeoir cothrom-ráta,
(c) the taxable dealer gives to the flat-rate farmer a copy of the invoice,
#493781
(b) i bhfo-alt (1), tríd an méid seo a leanas a chur in ionad an mhínithe ar “déileálaí inchánach”: “ciallaíonn ‘déileálaí inchánach’—
(b) in subsection (1) by substituting the following for the definition of “taxable dealer”:
#493791
(a) i gcás go ndéanann déileálaí inchánach, thar ceann an déileálaí sin féin, modh iompair is mótarfheithicil de réir bhrí alt 12(3)(b) a dhearbhú lena clárú do na Coimisinéirí Ioncaim de réir alt 131 den Acht Airgeadais 1992 agus go bhfuil inasbhainteacht uirthi de réir alt 12 arna héileamh ag an déileálaí sin, ansin déileálfar, chun críocha an Achta seo, leis an modh iompair sin amhail is dá ndéanfaí í a dhíchur as stoc trádála agus measfar gur soláthar an mhodha iompair sin ag an déileálaí inchánach sin chun críocha alt 3(1)(e) an díchur sin agus, d’fhonn amhras a sheachaint, is é an méid cánach is inmhuirearaithe i leith an tsoláthair sin an méid dá dtagraítear i mír (b)(ii) agus dá réir sin ní bheidh sé ar áireamh in aon mhéid a bhfuil an duine inchánach i dteideal é a asbhaint de réir alt 12(1)(a)(iii),
(a) where a means of transport which is a motor vehicle within the meaning of section 12(3)(b) is declared for registration to the Revenue Commissioners in accordance with section 131 of the Finance Act 1992 by a taxable dealer on that dealer’s own behalf and on which deductibility in accordance with section 12 has been claimed by that dealer, then that means of transport shall be treated for the purposes of this Act as if it were removed from stock-intrade and such removal is deemed to be a supply of that means of transport by that taxable dealer for the purposes of section 3(1)(e) and, for the avoidance of doubt, the amount of tax chargeable in respect of that supply is the amount referred to in paragraph (b)(ii) and accordingly is not included in any amount which the taxable person is entitled to deduct in accordance with section 12(1)(a)(iii),
#493802
(i) i mír (b), trí “don déileálaí inchánach.” a chur in ionad “don déileálaí inchánach:”, agus
(i) in paragraph (b) by substituting “the taxable dealer.” for “the taxable dealer:”, and
#493806
(e) Más rud é, dáta rite an Achta Airgeadais 2010, go bhfuil modh iompair ag déileálaí inchánach nár éiligh an déileálaí inchánach inasbhainteacht ina leith roimh an dáta sin sna himthosca dá dtagraítear i mír (c), ansin, nuair a sholáthraíonn an déileálaí inchánach sin an modh iompair sin do dhuine eile, déileálfar leis an soláthar sin mar sholáthar earraí imeallscéime chun críocha alt 10A agus beidh feidhm ag alt 10A(14)(b) chun an cion brabúis (de réir bhrí alt 10A) a ríomh i ndáil leis an soláthar sin.”,
(e) Where on the date of the passing of the Finance Act 2010 a taxable dealer has a means of transport in respect of which prior to that date the taxable dealer had not claimed deductibility in the circumstances referred to in paragraph (c), then, when that taxable dealer supplies that means of transport to another person, that supply shall be treated as a supply of margin scheme goods for the purposes of section 10A and section 10A(14)(b) shall apply for the purpose of the calculation of the profit margin (within the meaning of section 10A) in relation to that supply.”,
#493812
(b) Níl feidhm ag an teideal chun cánach iarmharaí srianta dá bhforáiltear i mír (a) ach amháin maidir leis an ócáid a cheannaíonn nó a fhaigheann déileálaí inchánach cóir iompair dá dtagraítear i bhfo-alt (2) den chéad uair agus a tharlaíonn an 1 Eanáir 2010 nó dá éis, agus níl feidhm aige maidir le ceannach nó fáil na córa iompair sin ina dhiaidh sin ag an déileálaí inchánach sin nó ag aon déileálaí inchánach eile.
(b) The entitlement to restricted residual tax as provided for in paragraph (a) applies only on the occasion of the first purchase or acquisition by a taxable dealer of a means of transport referred to in subsection (2) which occurs on or after 1 January 2010, and does not apply to any subsequent purchase or acquisition of that means of transport by that or any other taxable dealer.
#493816
(f) I gcás go gceannóidh nó go bhfaighidh déileálaí inchánach cóir iompair dá dtagraítear i bhfo-alt (2) ó dhuine seachas déileálaí inchánach eile i rith na hidirthréimhse—
(f) Where during the transitional period a taxable dealer purchases or acquires a means of transport referred to in subsection (2) from a person other than another taxable dealer—
#493826
(b) Níl feidhm ag an teideal chun cánach iarmharaí srianta dá bhforáiltear i mír (a) ach amháin maidir leis an ócáid a cheannaíonn nó a fhaigheann déileálaí inchánach innealra talmhaíochta den chéad uair agus a tharlaíonn an 1 Eanáir 2010 nó dá éis, agus níl feidhm aige maidir le ceannach nó fáil an innealra talmhaíochta sin ina dhiaidh sin ag an déileálaí inchánach sin nó ag aon déileálaí inchánach eile.
(b) The entitlement to restricted residual tax as provided for in paragraph (a) applies only on the occasion of the first purchase or acquisition by a taxable dealer of agricultural machinery which occurs on or after 1 January 2010, and does not apply to any subsequent purchase or acquisition of that agricultural machinery by that or any other taxable dealer.
#565181
Déileálaí ceadúnaithe i bhfiadhúlra
Licenced wildlife dealer