#3059027
Riarachán cánach, imghabháil cánach agus seachaint cánach
Tax administration, tax evasion & avoidance
Scag na torthaí
Bailiúcháin
79 toradh in 46 doiciméad
#494833
“(III) cáin a bhailiú agus a ghnóthú (lena n-áirítear ús, pionóis agus costais i dtaca leis an gcáin sin) d’fhonn imghabháil cánach a chosc,”,
“(III) collecting and recovering tax (including interest, penalties and costs in connection with such tax) for the purposes of the prevention of tax evasion,”,
#579885
Ar roinnt de na cúiseanna a dhéantar coigeartuithe le haghaidh uileghabhálachta ar shonraí ón gcuntasaíocht ghnó tá easnamh i gcomhaid staidrimh, díolúine ó dhearbhuithe cánach agus ó dhearbhuithe sóisialta, agus imghabháil cánach.
Examples of adjustments to enterprise accounting data for exhaustiveness are absence from statistical files, exemption from tax and social declarations, and evasion.
#1909250
Dá dheasca sin, tá líon méadaithe cásanna casta maidir le calaois chánach, imghabháil cánach agus seachaint cánach tagtha chun cinn.
This has given rise to an increasing number of complex situations linked to tax fraud, tax evasion and tax avoidance.
#1961912
a bhfuil feidhm acu maidir le neamhchónaitheoirí nó cónaitheoirí chun cosc a chur ar sheachaint nó ar imghabháil cánach, lena n-áirítear bearta comhlíontachta;
apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures;
#2072098
Leis an Ionstraim seo, ba cheart rannchuidiú chun an chalaois chánach, an imghabháil cánach, an chalaois, an t-éilliú agus an sciúradh airgid a chomhrac go hidirnáisiúnta.
The Instrument should contribute to the international fight against tax fraud, tax evasion, fraud, corruption and money laundering.
#2221856
Fothú acmhainneachta, forbairt cláir agus cumarsáid i gcomhthéacs an chomhraic in aghaidh seachaint cánach, imghabháil cánach agus calaois cánach
Capacity building, programmatic development and communication in the context of the fight against tax avoidance, tax evasion and tax fraud
#2227323
Maíonn an Fhrainc go gcuirfí sochair ar fáil maidir le calaois agus imghabháil cánach breisluacha (CBL) a chomhrac dá dtabharfaí isteach oibleagáid maidir le sonrascadh leictreonach ginearálaithe.
France submits that the introduction of a generalised electronic invoicing obligation would provide benefits in combatting value added tax (VAT) fraud and evasion.
#2295129
comhlíonadh dhlí an Aontais is infheidhme maidir le sciúradh airgid, maoiniú sceimhlitheoireachta, seachaint cánach, calaois chánach nó imghabháil cánach.
compliance with applicable Union law related to money laundering, terrorism financing, tax avoidance, tax fraud or tax evasion.
#2383361
Pionóis na gCód Coiriúil agus na gCód um Shárú a athbhreithniú agus a neartú chun éifeacht cheart díspreagtha a áirithiú maidir le smuigleáil agus imghabháil cánach a chosc agus a chomhrac.
Review and strengthen penalties of Criminal and Contravention Codes to ensure a proper deterrence effect in the prevention of and fight against smuggling and tax evasion.
#2396611
Áitíonn an Pholainn go mbeadh tairbhí ag baint leis an mbeart speisialta ó thaobh calaois agus imghabháil cánach breisluacha (CBL) a chomhrac.
Poland submits that the special measure would provide benefits in combatting value added tax (VAT) fraud and evasion.
#2679333
Thairis sin, léirítear san anailís a chuir údaráis na Rómáine ar fáil go bhfuil an beart speisialta éifeachtach chun imghabháil cánach a laghdú.
Moreover, analysis provided by the Romanian authorities indicates that the special measure has proved to be effective in reducing tax evasion.
#2796782
Bhainfeadh sochar le córas tuairiscithe den sórt sin i ndáil le calaois agus imghabháil cánach breisluacha (CBL) a chomhrac.
Such a reporting system would provide benefits in combatting value added tax (VAT) fraud and evasion.
#2796834
Tá an beart speisialta mar chuid de phacáiste beart a thug an Iodáil isteach chun calaois chánach agus imghabháil cánach a chomhrac.
The special measure is part of a package of measures introduced by Italy in order to counter tax fraud and evasion.
#2796851
Ina theannta sin, ní chruthaítear leis an mbeart speisialta an riosca go n-aistreofaí an imghabháil cánach go dtí earnálacha eile nó go dtí Ballstáit eile.
In addition, the special measure does not create a risk that tax evasion would shift to other sectors or to other Member States.
#2934050
D’fhéadfaí éifeachtúlacht riarachán ioncaim na Portaingéile a neartú chun comhlíonadh deonach a spreagadh, agus chun imghabháil cánach agus calaois chánach a laghdú ag an am céanna.
The efficiency of Portugal's revenue administration could be strengthened to encourage voluntary compliance, while helping reduce tax evasion and fraud.
#2939941
Is dúshláin mhóra don Aontas agus ar an leibhéal domhanda iad calaois chánach, imghabháil cánach agus seachaint cánach.
Tax fraud, tax evasion and tax avoidance represent a major challenge for the Union and at global level.
#2940016
Tá baol ann, dá bhrí sin, go gcruthófar deiseanna le haghaidh calaois chánach, imghabháil cánach agus seachaint cánach.
There is therefore a risk that opportunities for tax fraud, tax evasion and tax avoidance will be created.
#3066779
a bhfuil feidhm acu maidir le neamhchónaitheoirí nó cónaitheoirí chun cosc a chur ar sheachaint nó ar imghabháil cánach, lena n-áirítear bearta comhlíontachta; nó
apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures; or
#3185097
D’fhéadfadh sé sin a fhágáil go ndéanfaí gníomhaíochtaí a sháraíonn Maoin Intleachtúil ag eagraíochtaí coiriúla i dteannta le coireanna mar sciúradh airgid, imghabháil cánach, gáinneáil ar dhaoine, agus saothar éignithe.
This may result in IP-infringing activities being carried out by criminal organisations along with crimes such as money laundering, tax evasion, human trafficking, and forced labour.
#308555
Ba cheart go mbainfeadh siad freisin le cúrsaí cánachais agus go mbeadh sé d’aidhm acu a ráthú go leanfadh sásraí Threoir 77/799/CEE ón gComhairle an 19 Nollaig 1977 maidir le cúnamh frithpháirteach ó údaráis inniúla na mBallstát i réimse an chánachais dhírigh agus i réimse na gcánacha ar phréimheanna árachais [1] agus sásraí Threoir 2003/48/CE ón gComhairle an 3 Meitheamh 2003 maidir le Cánachas ar Ioncam ó Choigiltis i bhFoirm Íocaíochtaí Úis [2], arb é is aidhm dóibh go háirithe an chalaois cánach thrasteorann agus an imghabháil cánach trasteorann a chomhrac, d’fheidhm a bheith acu amach anseo maidir le críoch Saint-Barthélemy.
Secondly, such agreements should relate to taxation and aim to guarantee that the mechanisms of Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums [1] and Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments [2], which aim in particular at combating fraud and cross-border tax evasion, will continue to apply in future to the territory of Saint-Barthélemy.
#494836
(a) go ndearbhaíonn an Rialtas, le hordú, go bhfuil sé tagtha chun bheith ina shínitheoir leis an gCoinbhinsiún um Chúnamh Riaracháin Frithpháirteach i gCúrsaí Cánach a rinneadh i Strasbourg an 25ú lá d’Eanáir 1988, nó le haon Phrótacal leis an gCoinbhinsiún, d’fhonn imghabháil cánach a chosc agus a bhrath i gcás cánacha d’aon chineál nó tuairisc arna bhforchur le dlíthe an Stáit nó le dlíthe chríocha na sínitheoirí leis an gCoinbhinsiún, seachas an Stát, agus gur fóirsteanach feidhm dlí a bheith ag an gCoinbhinsiún, nó ag aon Phrótacal leis an gCoinbhinsiún, agus
(a) the Government by order declares that it has become a signatory to the Convention on Mutual Administrative Assistance in Tax Matters which was done at Strasbourg on the 25th day of January 1988, or any Protocol to the Convention, for the purposes of the prevention and detection of tax evasion in the case of taxes of any kind or description imposed by the laws of the State or the laws of the territories of the signatories other than the State to the Convention and that it is expedient that the Convention, or any Protocol to the Convention, should have the force of law, and
#568193
Mar a luaitear sa Teachtaireacht ón gCoimisiún an 7 Nollaig 2011, dar teideal "Plean gníomhaíochta chun feabhas a chur ar an rochtain atá ag FBManna ar mhaoiniú", bhí an Coimisiún leis an scrúdú ar na bacainní cánach atá le hinfheistíochtaí trasteorann caipitil fiontair a chríochnú in 2012, d’fhonn réitigh a mholadh in 2013 a mbeidh de chuspóir acu deireadh a chur leis na bacainní sin, agus san am céanna, seachaint cánach agus imghabháil cánach a chosc.
As stated in the Commission Communication of 7 December 2011, entitled "An action plan to improve access to finance for SMEs", the Commission was to complete its examination of tax obstacles to cross-border venture capital investments in 2012, with a view to presenting solutions in 2013 aimed at eliminating the obstacles while at the same time preventing tax avoidance and tax evasion.
#706667
Ba cheart, áfach, cinnteoireacht a cheadú atá bunaithe ar phróiseáil den sórt sin, lena n-áirítear próifíliú, nuair atá sin údaraithe go sainráite le dlí an Aontais nó le dlí Ballstáit a bhfuil an rialaitheoir faoina réir, lena n-áirítear chun faireachán a dhéanamh ar chalaois agus ar imghabháil cánach agus chun críocha iad a chosc, ar faireachán é a dhéantar i gcomhréir le rialacháin, caighdeáin agus moltaí institiúidí de chuid an Aontais nó comhlachtaí náisiúnta maoirseachta, agus chun go n-áirithítear sláine agus iontaofacht seirbhíse a sholáthraíonn an rialaitheoir, nó atá riachtanach maidir le conradh a dhéanamh nó a chomhlíonadh idir an t-ábhar sonraí agus rialaitheoir, nó sa chás gur thug an t-ábhar sonraí a chead sainráite nó a cead sainráite.
However, decision-making based on such processing, including profiling, should be allowed where expressly authorised by Union or Member State law to which the controller is subject, including for fraud and tax-evasion monitoring and prevention purposes conducted in accordance with the regulations, standards and recommendations of Union institutions or national oversight bodies and to ensure the security and reliability of a service provided by the controller, or necessary for the entering or performance of a contract between the data subject and a controller, or when the data subject has given his or her explicit consent.
#1664287
Ba cheart oibríochtaí maoinithe agus infheistíochta BEI a fhaigheann tacaíocht ó CEIS a bhainistiú i gcomhréir le rialacha agus nósanna imeachta BEI féin, lena n-áirítear bearta rialaithe iomchuí agus bearta arna ndéanamh chun imghabháil cánach a sheachaint, chomh maith le rialacha agus nósanna imeachta ábhartha na hOifige Eorpaí Frith-Chalaoise (OLAF) agus na Cúirte Iniúchóirí, lena n-áirítear an Comhaontú tríthaobhach idir an Coimisiún Eorpach, Cúirt Iniúchóirí na hEorpa agus an Banc Eorpach Infheistíochta an 27 Deireadh Fómhair 2003.
EIB financing and investment operations supported by the EFSI should be managed in accordance with the EIB's own rules and procedures, including appropriate control measures and measures taken to avoid tax evasion, as well as with the relevant rules and procedures concerning the European Anti-Fraud Office (OLAF) and the Court of Auditors, including the Tripartite agreement between the European Commission, the European Court of Auditors and the European Investment Bank of 27 October 2003.
#1664684
Ina n-oibríochtaí maoinithe agus infheistíochta a chumhdaítear leis an Rialachán seo, ní thacóidh BEI, CEI ná aon idirghabhálaí airgeadais le haon ghníomhaíocht a dhéantar chun críocha neamhdhleathacha, lena n-áirítear sciúradh airgid, maoiniú sceimhlitheoirí, coireacht eagraithe, calaois cánach agus imghabháil cánach, éilliú agus calaois a dhéanann difear do leasanna airgeadais an Aontais.
In their financing and investment operations covered by this Regulation, the EIB, the EIF and all financial intermediaries shall not support any activities carried out for illegal purposes, including money laundering, terrorist financing, organised crime, tax fraud and tax evasion, corruption, and fraud affecting the financial interests of the Union.
#1669482
Ina n-oibríochtaí maoiniúcháin agus infheistíochta, déanfaidh na contrapháirtithe incháilithe reachtaíocht an Aontais is infheidhme agus caighdeáin chomhaontuithe idirnáisiúnta agus Aontais a chomhlíonadh agus, dá bhrí sin, ní thacóidh siad le tionscadail faoin Rialachán seo a rannchuidíonn le sciúradh airgid, maoiniú sceimhlitheoireachta, seachaint cánach, calaois chánach agus imghabháil cánach.
In their financing and investment operations, the eligible counterparts shall comply with applicable Union law and agreed international and Union standards and, therefore, shall not support projects under this Regulation that contribute to money laundering, terrorism financing, tax avoidance, tax fraud and tax evasion.
#1676536
Ina n-oibríochtaí maoiniúcháin agus infheistíochta a chumhdaítear faoin Rialachán seo, déanfaidh BEI agus CEI reachtaíocht an Aontais is infheidhme agus caighdeáin chomhaontuithe idirnáisiúnta agus Aontais a chomhlíonadh agus, dá bhrí sin, ní thacóidh siad le tionscadail faoin Rialachán seo a rannchuidíonn le sciúradh airgid, maoiniú sceimhlitheoireachta, seachaint cánach, calaois chánach nó imghabháil cánach.
In their financing and investment operations covered by this Regulation, the EIB and the EIF shall comply with applicable Union legislation and agreed international and Union standards and, therefore, shall not support projects under this Regulation that contribute to money laundering, terrorism financing, tax avoidance, tax fraud or tax evasion.
#1678990
I dtaca leis na hoibríochtaí um maoiniú a chumhdaítear faoin gCinneadh seo, déanfaidh BEI an chuid is infheidhme de reachtaíocht an Aontais mar aon le caighdeáin chomhaontaithe idirnáisiúnta agus Aontais a chomhlíonadh agus, dá bhrí sin, ní thacóidh sé le haon tionscadal faoin gCinneadh seo a rannchuidíonn le sciúradh airgid, maoiniú na sceimhlitheoireachta, seachaint cánach, calaois chánach nó imghabháil cánach.
In its financing operations covered by this Decision, the EIB shall comply with applicable Union legislation and agreed international and Union standards and, therefore, shall not support projects under this Decision that contribute to money laundering, terrorism financing, tax avoidance, tax fraud or tax evasion.
#1678992
Ní fhéadfaidh BEI maolú ar an bprionsabal sin ach i gcás gur i gceann de na dlínsí sin a chuirtear an tionscadal ar siúl go fisiciúil, agus i gcás nach léir go rannchuidíonn an tionscadal airgid, maoiniú na sceimhlitheoireachta, seachaint cánach, calaois chánach nó imghabháil cánach.
The EIB may derogate from this principle only if the project is physically implemented in one of those jurisdictions, and does not present any indication that the relevant operation contributes to money laundering, the terrorism financing, tax avoidance, tax fraud or tax evasion.
#1683324
Is gá a shoiléiriú freisin go bhfuil an méid seo a leanas i measc na gcúiseanna sáraitheacha leasa phoiblí atá aitheanta ag an gCúirt Bhreithiúnais: caomhnú chothromaíocht airgeadais an chórais slándála sóisialaí; cosaint do thomhaltóirí, d’fhaighteoirí seirbhísí, lena n-áirítear trí cháilíocht na hoibre ceirde a ráthú, agus d’oibreoirí; coimirciú chuí-riaradh an cheartais; cothroime na n-idirbheart trádála a áirithiú; calaois a chomhrac agus imghabháil cánach agus seachaint cánach a chosc, agus coimirciú éifeachtacht na maoirseachta fioscaí; sábháilteacht iompair; cosaint an chomhshaoil agus na timpeallachta uirbí; sláinte ainmhithe; maoin intleachtúil; agus coimirciú agus caomhnú na hoidhreachta stairiúla agus ealaíonta náisiúnta; cuspóirí beartais shóisialta; agus cuspóirí beartais chultúir.
It is also necessary to clarify that the following are among the overriding reasons in the public interest, recognised by the Court of Justice: preserving the financial equilibrium of the social security system; the protection of consumers, of recipients of services, including by guaranteeing the quality of craft work, and of workers; the safeguarding of the proper administration of justice; ensuring the fairness of trade transactions; the combating of fraud and the prevention of tax evasion and avoidance, and the safeguarding of the effectiveness of fiscal supervision; transport safety; the protection of the environment and the urban environment; the health of animals; intellectual property; the safeguarding and conservation of the national historic and artistic heritage; social policy objectives; and cultural policy objectives.
#1683409
Déanfaidh na Ballstáit breithniú ar leith ar cé acu atá nó nach bhfuil údar oibiachtúil leis na forálacha dá dtagraítear i mír 1 ar bhonn an bheartais phoiblí, na slándála poiblí nó na sláinte poiblí nó ar chúiseanna sáraitheacha chun leasa an phobail, amhail cothromaíocht airgeadais an chórais slándála sóisialaí a chaomhnú; cosaint tomhaltóirí, faighteoirí seirbhísí agus oibrithe; cuí-riaradh an cheartais a choimirciú; cothroime na n-idirbheart trádála a áirithiú; calaois a chomhrac agus imghabháil cánach agus seachaint cánach a chosc, agus éifeachtacht na maoirseachta fioscaí a choimirciú; sábháilteacht iompair; cosaint an chomhshaoil agus na timpeallachta uirbí; sláinte ainmhithe; maoin intleachtúil; cosaint agus caomhnú na hoidhreachta stairiúla agus ealaíonta náisiúnta; cuspóirí beartais shóisialta; agus cuspóirí beartais chultúir.
Member States shall consider in particular whether the provisions referred to in paragraph 1 are objectively justified on the basis of public policy, public security or public health, or by overriding reasons in the public interest, such as preserving the financial equilibrium of the social security system; the protection of consumers, of recipients of services and of workers; the safeguarding of the proper administration of justice; ensuring the fairness of trade transactions; the combating of fraud and the prevention of tax evasion and avoidance, and the safeguarding of the effectiveness of fiscal supervision; transport safety; the protection of the environment and the urban environment; the health of animals; intellectual property; the safeguarding and conservation of the national historic and artistic heritage; social policy objectives; and cultural policy objectives.
#1696105
déanfaidh siad dlí an Aontais is infheidhme agus caighdeáin chomhaontuithe idirnáisiúnta agus Aontais a chomhlíonadh, agus, dá bhrí sin, ní thacóidh siad le gníomhaíochtaí a rannchuidíonn le sciúradh airgid, maoiniú sceimhlitheoireachta, seachaint cánach, calaois chánach nó imghabháil cánach;
comply with applicable Union law and agreed international and Union standards and, therefore, not support actions that contribute to money laundering, terrorism financing, tax avoidance, tax fraud or tax evasion;
#1740572
Ba cheart oibríochtaí maoinithe agus infheistíochta BEI a fhaigheann tacú ó CEIS a bhainistiú i gcomhréir le rialacha agus nósanna imeachta BEI féin, lena n‑áirítear bearta rialaithe iomchuí agus bearta arna ndéanamh chun imghabháil cánach a sheachaint, chomh maith le rialacha agus nósanna imeachta ábhartha na hOifige Eorpaí Frith‑Chalaoise (OLAF) agus na Cúirte Iniúchóirí, lena n‑áirítear an comhaontú tríthaobhach idir an Coimisiún Eorpach, an Chúirt Iniúchóirí agus an Banc Eorpach Infheistíochta.
EIB financing and investment operations supported by the EFSI should be managed in accordance with the EIB’s own rules and procedures, including appropriate control measures and measures taken to avoid tax evasion, as well as with the relevant rules and procedures concerning the European Anti-Fraud Office (OLAF) and the Court of Auditors, including the Tripartite agreement between the European Commission, the European Court of Auditors and the European Investment Bank.
#1826761
Ba cheart an deis a bheith ag na Ballstáit síneadh a chur leis an tréimhse ama sin i gcásanna sonracha inar gá mionseiceálacha a dhéanamh chun imghabháil cánach nó seachaint cánach a chosc.
It should be possible for Member States to extend that time frame in specific cases where in‐depth checks are required to prevent tax evasion or avoidance.
#1826833
Ní bheidh an dáta dá dtagraítear sa chéad fhomhír níos déanaí ná 35 lá oibre tar éis an réamhfhógra nó an nuashonrú ar an réamhfhógra, dá dtagraítear sa chéad fhomhír de mhír 3 agus sa chéad fhomhír de mhír 4, a fháil, ach amháin i gcásanna sonracha ina bhféadfaidh na Ballstáit, chun cosc a chur ar imghabháil cánach nó ar sheachaint cánach, am breise a éileamh chun na seiceálacha is gá a dhéanamh.
The date referred to in the first subparagraph shall be no later than 35 working days following the receipt of the prior notification or the update to the prior notification referred to in the first subparagraph of paragraph 3 and in the first subparagraph of paragraph 4, except in specific cases where in order to prevent tax evasion or avoidance Member States may require additional time to carry out the necessary checks.
#1826906
Ní mhairfidh an nós imeachta um shainaithint níos mó ná 15 lá oibre ach amháin i gcásanna sonracha ina bhféadfadh níos mó ama a bheith de dhíth ar Bhallstáit do na seiceálacha is gá a dhéanamh chun cosc a chur ar imghabháil cánach.
The identification procedure shall not take longer than 15 working days except in specific cases where in order to prevent tax evasion or avoidance Member States may require additional time to carry out the necessary checks.
#1909247
Dá bhrí sin, ba cheart ríchíosanna mar a shainítear i bpointe (b) d’Airteagal 2 de Threoir 2003/49/CE ón gComhairle a áireamh i gcatagóirí ioncaim faoi réir malartú faisnéise uathoibríoch sainordaitheach chun calaois chánach, imghabháil cánach agus seachaint cánach a chomhrac ar bhealach níos fearr.
Therefore, royalties as defined in point (b) of Article 2 of Council Directive 2003/49/EC should be included in the categories of income subject to mandatory automatic exchange of information in order to strenghten the fight against tax fraud, tax evasion and tax avoidance.
#1909289
Chun calaois chánach, imghabháil cánach agus seachaint cánach a chosc, is iomchuí go n-áirítear sa tuairisciú ar ghníomhaíocht tráchtála cíos ar mhaoin dhochorraithe, seirbhísí pearsanta, díolachán earraí agus cíos ar aon mhodh iompair.
For the reasons of preventing tax fraud, tax evasion and tax avoidance, it is appropriate that the reporting of commercial activity includes rental of immovable property, personal services, sale of goods and rental of any mode of transport.
#1909293
D’fhéadfaí an cuspóir maidir le calaois chánach, imghabháil cánach agus seachaint cánach a chosc a áirithiú trí cheangal a chur ar oibreoirí ardán ioncam a thuilltear trí ardáin dhigiteacha a thuairisciú go luath, sula ndéanfaidh údaráis chánach na mBallstát a measúnuithe cánach bliantúla.
The objective of preventing tax fraud, tax evasion and tax avoidance could be ensured by requiring platform operators to report income earned through digital platforms at an early stage, before the tax authorities of Member States carry out their yearly tax assessments.
#1909341
Is chun freastal ar leas poiblí ginearálta, agus chuige sin amháin, a leagtar próiseáil sonraí amach i dTreoir 2011/16/AE, eadhon cúrsaí cánachais agus chun calaois chánach, imghabháil cánach agus seachaint cánach a chomhrac, ioncaim chánach a chosaint agus cánachas cothrom a chur chun cinn, lena neartaítear deiseanna do chuimsiú sóisialta, polaitiúil agus eacnamaíoch sna Ballstáit.
Data processing is set out in Directive 2011/16/EU solely with the objective of serving a general public interest, namely the matters of taxation and the purposes of combating tax fraud, tax evasion and tax avoidance, safeguarding tax revenues and promoting fair taxation, which strengthen opportunities for social, political and economic inclusion in Member States.
#1925567
bainistíocht airgeadais agus sócmhainní poiblí, próiseas an bhuiséid, lena n-áirítear buiséadú glas agus inscne, creat macraifhioscach, bainistíocht fiachais agus airgid reatha, caiteachas agus beartas cánach, comhlíonadh cánach, riarachán ioncaim agus an t-aontas custaim, chomh maith le pleanáil ionsaitheach cánach, calaois chánach, imghabháil cánach agus seachaint cánach a chomhrac;
public financial and asset management, budget process, including green and gender budgeting, macro-fiscal framework, debt and cash management, expenditure and tax policy, tax compliance, revenue administration and customs union, as well as fighting aggressive tax planning, tax fraud, tax evasion and tax avoidance;
#1925872
Ba cheart cur chun feidhme na saoráide a dhéanamh i gcomhréir le prionsabal na bainistíochta fónta airgeadais, lena n-áirítear calaois a chosc agus a ionchúiseamh go héifeachtach, lena n-áirítear calaois chánach, imghabháil cánach, éilliú agus coinbhleachtaí leasa.
The implementation of the Facility should be carried out in line with the principle of sound financial management, including the effective prevention and prosecution of fraud, including tax fraud, tax evasion, corruption and conflicts of interest.
#1944396
acmhainneacht an chomhpháirtí cur chun feidhme chun ceanglais Airteagal 155(2) agus (3) den Rialachán Airgeadais a bhaineann le seachaint cánach, calaois chánach, imghabháil cánach, sciúradh airgid, maoiniú sceimhlitheoireachta agus dlínsí neamh-chomhoibríocha a chur chun feidhme go críochnúil.
the capacity of the implementing partner to implement thoroughly the requirements of Article 155(2) and (3) of the Financial Regulation related to tax avoidance, tax fraud, tax evasion, money laundering, terrorism financing and non-cooperative jurisdictions.
#1958429
i gcás bearta cánach, is samplaí de phrionsabail bhunúsacha den sórt sin iad an gá calaois nó imghabháil cánach, inláimhsitheacht riaracháin, cánachas dúbailte a sheachaint, prionsabal na neodrachta cánach, cineál forásach na cánach ioncaim agus a cuspóir athdháilte, nó an gá atá ann urraim a thabhairt do chumas na gcáiníocóirí íoc;
in the case of tax measures, examples of such inherent principles are the need to fight fraud or tax evasion, administrative manageability, the avoidance of double taxation, the principle of tax neutrality, the progressive nature of income tax and its redistributive purpose, or the need to respect taxpayers' ability to pay;
#1970076
Tabharfaidh gach príomhdhéileálaí fógra don Choimisiún láithreach má chiontaítear an príomhdhéileálaí nó ceann dá chleamhnaithe i gcúiseamh coiriúil, lena n-áirítear imghabháil cánach, nó má tá sé faoi réir smachtbhannaí riaracháin nó araíonachta, nó má chuirtear ar fionraí é nó má eisiatar é ó eagraíocht tionscail in aon Bhallstát;
Each primary dealer shall notify the Commission immediately if the primary dealer or one of its affiliates is convicted of a criminal charge, including tax evasion, or subjected to administrative or disciplinary sanctions, or suspended or excluded from an industry organisation in any Member State;
#1986807
Ní fhéadfar aon ní sa Chinneadh seo a fhorléiriú ionas go gcoiscfear aon bheart a ghlacadh nó a fhorghníomhú chun calaois chánach nó seachaint nó imghabháil cánach a chosc de bhun forálacha cánach comhaontuithe chun cánachas dúbailte nó socruithe cánach eile, nó reachtaíocht chánach intíre atá i bhfeidhm, a sheachaint.
Nothing in this Decision may be construed so as to prevent the adoption or enforcement of any measure to prevent tax fraud or avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax arrangements, or domestic tax legislation in force.
#2061605
I bhfianaise soghluaisteacht mhéadaithe cáiníocóirí, líon na n-idirbheart trasteorann, idirnáisiúnú ionstraimí airgeadais agus an riosca níos mó a eascraíonn uaidh sin go dtarlódh calaois chánach, imghabháil cánach agus pleanáil ionsaitheach cánach, a bhfuil i bhfad níos mó ná teorainneacha an Aontais i gceist leo uile, d’fhéadfadh sé gur le leas an Aontais nó na mBallstát a bheadh sé oiriúnaithe a dhéanamh ar chórais leictreonacha Eorpacha le haghaidh comhar le tríú tíortha nach bhfuil comhlachaithe leis an gClár agus eagraíochtaí idirnáisiúnta nó na córais sin a shíneadh leo.
Given the increasing mobility of taxpayers, the number of cross-border transactions, the internationalisation of financial instruments and the resulting increased risk of tax fraud, tax evasion and aggressive tax planning, all of which go well beyond Union borders, adaptations of or extensions to European electronic systems for cooperation with third countries not associated with the Programme and international organisations could be of interest to the Union or to Member States.
#2061608
I ngeall ar an tábhacht a bhaineann le domhandú agus an tábhacht a bhaineann le calaois chánach, imghabháil cánach agus pleanáil ionsaitheach cánach a chomhrac, ba cheart leanúint de dheis rannpháirtíochta a thabhairt do shaineolaithe seachtracha leis an gClár de réir bhrí Airteagal 238 den Rialachán Airgeadais.
Considering the importance of globalisation and the importance of combating tax fraud, tax evasion and aggressive tax planning, the Programme should provide for the possibility of involving external experts within the meaning of Article 238 of the Financial Regulation.
#2061678
Is iad cuspóirí ginearálta an Chláir tacaíocht a thabhairt d’údaráis chánach agus do chánachas chun feidhmiú an mhargaidh inmheánaigh a fheabhsú, iomaíochas an Aontais agus iomaíocht chóir san Aontas a chothú, leasanna airgeadais agus eacnamaíocha an Aontais agus a Bhallstát a chosaint, lena n-áirítear na leasanna sin a chosaint ar chalaois chánach, ar imghabháil cánach agus ar phleanáil ionsaitheach cánach, agus bailiú cánach a fheabhsú.
The general objectives of the Programme are to support tax authorities and taxation in order to enhance the functioning of the internal market, to foster the competitiveness of the Union and fair competition in the Union, to protect the financial and economic interests of the Union and its Member States, including protecting those interests from tax fraud, tax evasion and tax avoidance, and to improve tax collection.