#521138
An comharbas, nó leagáid nó scair fhorchoimeádta a ghlacadh nó a tharscaoileadh
Acceptance or waiver of the succession, of a legacy or of a reserved share
Scag na torthaí
Bailiúcháin
28 toradh in 13 doiciméad
#1206230
(2) Chun críocha an ailt seo folaíonn “leagáid” iarmhar agus cion d'iarmhar.
(2) For the purposes of this section "legacy" includes residue and share of residue.
#1207874
folaionn “leagáid airgid” blianacht, leagáid ghinearálta, leagáid thaispeántach sa mhéid nach n-urscaoiltear í as an maoin sainainmnithe, agus aon treoir ghinearálta eile ó thiomnóir chun airgead a íoc, lena n-áirítear na dleachtanna báis uile a ndéantar aon réadtiomnú, tiomnacht, nó íocaíocht lena theacht in éifeacht saor uathu;
"pecuniary legacy" includes an annuity, a general legacy, a demonstrative legacy so far as it is not discharged out of the designated property, and any other general direction by a testator for the payment of money, including all death duties free from which any devise, bequest, or payment is made to take effect;
#1290128
folaíonn “leagáid” iarmhar nó scair d'iarmhar.
"legacy" includes a residue or a share of a residue.
#1207255
(b) Ní bheidh feidhm ag mír (a) den fho-alt seo ach amháin maidir le leagáid gheofar ó thiomnóir nó ó dhíthiom nóir a éagfaidh tar éis dáta an Achta seo a rith agus maidir le comharbas a thabharfar tar éis dáta an Achta seo a rith agus chun na críche sin folaíonn an abairt “leagáid” iarmhar nó scair d'iarmhar.
( b ) Paragraph (a) of this subsection shall have effect only in relation to a legacy derived from a testator or intestate dying after the passing of this Act and to a succession conferred after such passing and for this purpose the expression "legacy" includes residue or share of residue.
#1228545
ach, i gcás aon dliteanais den sórt arb é atá iontu, amhail idir daoine atá leasmhar faoi dhiúscairt shon-rach nó i leagáid den sórt a dúradh nó i mblianacht agus daoine atá leasmhar in iarmhar an eastáit dliteanais a thiteann go heisiatach nó go príomha ar an maoin is ábhar don diúscairt shonrach nó ar an leagáid nó ar an mblianacht, ní fholaíonn sé ach amháin an chuid sin (más aon chuid é) de na dliteanais sin a thiteann sa deireadh thiar ar an iarmhar;
but, in the case of any such liabilities which, as between persons interested under a specific disposition or in such a legacy as aforesaid or in an annuity and persons interested in the residue of the estate, fall exclusively or primarily upon the property that is the subject of the specific disposition or upon the legacy or annuity, includes only such part (if any) of those liabilities as fall ultimately upon the residue;
#1290102
(3) Ní bheidh dleacht leagáide ná dleacht comharbais inmhuirir ar leagáid ó thiomnóir nó ó dhíthiomnóir a éagfaidh an lá ceaptha nó dá éis ná ar chomharbas a thabharfar an lá ceaptha nó dá éis ná ar aon leagáid ná comharbas eile a mhéid a bheadh an dleacht iníoctha, ar leith ón alt seo, i ndáil le haon teagmhas dá luaitear i bhfo-alt (4) den alt seo.
(3) Legacy duty and succession duty shall not be chargeable on a legacy derived from a testator or intestate dying on or after the appointed day nor on a succession conferred on or after the appointed day nor on any other legacy or succession in so far as the duty would, apart from this section, be payable in connection with any event mentioned in subsection (4) of this section.
#1998591
Áireofar sa tuarascáil sin smaointe le haghaidh iarrachtaí coiteanna breise i réimse na hóige chun leagáid fhadmharthanach a chruthú don Bhliain Eorpach.
That report shall include ideas for further common endeavours in the field of youth in order to create a long-lasting legacy for the European Year.
#1998628
Gan dochar do chumhachtaí an údaráis bhuiséadaigh agus i gcomhréir le hAirteagal 314 CFAE, ba cheart maoiniú don leagáid sin a aithint laistigh de chreat airgeadais ilbhliantúil 2021-2027.
Without prejudice to the powers of the budgetary authority and in accordance with Article 314 TFEU, funding for that legacy should be identified within the 2021-2027 multiannual financial framework.
#2784852
Áireofar sa tuarascáil sin smaointe le haghaidh iarrachtaí coiteanna breise i réimse na scileanna chun leagáid fhadmharthanach Bhliain Eorpach na Scileanna a chruthú.
That report shall include ideas for further common endeavours in the field of skills in order to create a long-lasting legacy of the European Year of Skills.
#520909
(32) D'fhonn saol na n-oidhrí agus na leagáidithe a bhfuil gnáthchónaí orthu i mBallstát eile seachas sa Bhallstát ina bhfuiltear ag déileáil leis an gcomharbas, nó ina mbeifear ag déileáil leis, a éascú, ba cheart go gceadófaí leis an Rialachán seo d'aon duine atá i dteideal, faoin dlí is infheidhme maidir leis an gcomharbas, dearbhuithe a dhéanamh maidir leis an gcomharbas, le leagáid nó le scair fhorchoimeádta a ghlacadh nó a tharscaoileadh nó maidir le dliteanas an duine sin a theorannú i leith fhiacha faoin gcomharbas, dearbhuithe den sórt sin a dhéanamh san fhoirm dá bhforáiltear le dlí an Bhallstáit go bhfuil gnáthchónaí air os comhair chúirteanna an Bhallstáit sin.
(32) In order to simplify the lives of heirs and legatees habitually resident in a Member State other than that in which the succession is being or will be dealt with, this Regulation should allow any person entitled under the law applicable to the succession to make declarations concerning the acceptance or waiver of the succession, of a legacy or of a reserved share, or concerning the limitation of his liability for the debts under the succession, to make such declarations in the form provided for by the law of the Member State of his habitual residence before the courts of that Member State.
#521139
De bhreis ar an gcúirt a mbeidh dlínse aici rialú ar an gcomharbas de bhun an Rialacháin seo, beidh dlínse ag cúirteanna an Bhallstáit ina bhfuil gnáthchónaí ar dhuine ar bith a fhéadann, faoin dlí is infheidhme maidir leis an gcomharbas, dearbhú a dhéanamh os comhair cúirte, ar dearbhú é a bhaineann leis an gcomharbas, nó le leagáid nó scair fhorchoimeádta an eastáit a ghlacadh nó a tharscaoileadh nó dearbhú a dhéanamh a mbeidh sé i gceist leis dliteanas an duine lena mbaineann a theorannú i leith na ndliteanas faoin gcomharbas, na dearbhuithe sin a fháil i gcás ina bhféadfaí, faoi dhlí an Bhallstáit sin, na dearbhuithe sin a dhéanamh os comhair cúirte.
In addition to the court having jurisdiction to rule on the succession pursuant to this Regulation, the courts of the Member State of the habitual residence of any person who, under the law applicable to the succession, may make, before a court, a declaration concerning the acceptance or waiver of the succession, of a legacy or of a reserved share, or a declaration designed to limit the liability of the person concerned in respect of the liabilities under the succession, shall have jurisdiction to receive such declarations where, under the law of that Member State, such declarations may be made before a court.
#521191
(e) na sócmhainní, na cearta agus na hoibleagáidí ar cuid den eastát iad, lena n-áirítear na coinníollacha agus na héifeachtaí a bhainfeadh leis an gcomharbas nó le leagáid a ghlacadh nó a tharscaoileadh, a aistriú chuig na hoidhrí agus, de réir mar a bheidh, chuig na leagáidithe;
(e) the transfer to the heirs and, as the case may be, to the legatees of the assets, rights and obligations forming part of the estate, including the conditions and effects of the acceptance or waiver of the succession or of a legacy;
#521235
Maidir le dearbhú a bhaineann leis an gcomharbas nó le leagáid nó le scair fhorchoimeádta a ghlacadh nó a tharscaoileadh nó maidir le dearbhú atá ceaptha chun dliteanas an duine a dhéanann an dearbhú a theorannú, beidh sé bailí ó thaobh foirme de sa chás go gcomhlíonfaidh sé:
A declaration concerning the acceptance or waiver of the succession, of a legacy or of a reserved share, or a declaration designed to limit the liability of the person making the declaration, shall be valid as to form where it meets the requirements of:
#521536
Déanfaidh na Ballstáit, d'fhonn an fhaisnéis a chur ar fáil don phobal faoi chuimsiú an Ghréasáin Bhreithiúnaigh Eorpaigh in ábhair shibhialta agus thráchtála, achoimre ghairid a sholáthar don Choimisiún dá reachtaíocht nó nósanna imeachta náisiúnta maidir le comharbas, lena n-áirítear faisnéis maidir leis an gcineál údaráis a bheidh inniúil in ábhair chomharbais agus faisnéis faoin gcineál údaráis a bheidh inniúil glacadh le dearbhuithe maidir leis an gcomharbas, le leagáid nó le scair fhorchoimeádta a ghlacadh nó a tharscaoileadh.
The Member States shall, with a view to making the information available to the public within the framework of the European Judicial Network in civil and commercial matters, provide the Commission with a short summary of their national legislation and procedures relating to succession, including information on the type of authority which has competence in matters of succession and information on the type of authority competent to receive declarations of acceptance or waiver of the succession, of a legacy or of a reserved share.
#1144533
ní áireofar an duine sin chun críocha dleacht leagáide nó dleacht chomharbais mar dhuine a fuair leagáid nó a tháinig chun bheith i dteideal comharbais i maoin a réadtiomnaíodh nó a tiomnaíodh le huacht an tiomnóra.
such person shall not be treated for purposes of legacy duty or succession duty as having acquired a legacy or become entitled to a succession in property devised or bequeathed by the will of the testator.
#1206228
—(1) Ní bheidh an dleacht leagáide ná an dleacht comharbais is iníoctha de réir ráta aon faoin gcéad ná an dleacht comharbais bhreise de réir ráta deich scilling faoin gcéad inmhuirir ar leagáid a ghabhfar ó thiomnóir nó ó dhíthiomnóir a gheobhaidh bás tar éis dáta an Achta seo a rith ná ní bheidh an céanna inmhuirir ar chomharbas a bhronnfar tar éis dáta an rite sin.
—(1) The legacy and succession duty payable at the rate of one per cent. and the additional succession duty at the rate of ten shillings per cent. shall not be chargeable on a legacy derived from a testator or intestate dying after the passing of this Act or on a succession conferred after such passing.
#1208523
(17) I gcás aon mhaoin a leithreasú faoi fhorálacha an ailt seo, ní bheidh tíolacas ina leith ag na hionadaithe pearsanta chun an duine dá leithreasófar í, de bhrí amháin go ndéanfaidh an duine dá dtíolacfar an mhaoin amhlaidh í a ghlacadh mar shásamh, nó i leith sásaimh, ar leagáid nó scair in eastát iarmharach, inchurtha faoi aon dleacht stampa is airde ná mar is iníoctha ar aistriú maoine pearsanta chun an críche céanna.
(17) Where any property is appropriated under the provisions of this section, a conveyance thereof by the personal representatives to the person to whom it is appropriated shall not, by reason only that the property so conveyed is accepted by the person to whom it is conveyed in or towards the satisfaction of a legacy or a share in residuary estate, be liable to any higher stamp duty than that payable on a transfer of personal property for the like purpose.
#1258219
(c) maidir le dleacht leagáide nó dleacht comharbais, de réir mar a bheidh, déanfar, chun an ráta dleachta agus na daoine atá freagrach i ndleachta agus na daoine atá freagrach i ndleacht a chinneadh, an tsuim a mheasfar amhlaidh a bheith ar áireamh a chur i gcuntas mar leagáid nó comharbas a dhíorthaigh ón tiomnóir céanna nó ón gcomharba céanna ónar dhíorthaigh na hurrúis agus atá faoi réir na n-iontaobhas céanna leis na hurrúis.
( c ) in relation to legacy duty or succession duty, as the case may be, the sum so deemed to be included shall, for the purpose of determining the rate of duty and the persons accountable for duty, be treated as a legacy or succession derived from the same testator or predecessor as are the securities and as being subject to the same trusts as the securities.
#1277947
(2) Ní bheidh éifeacht ag an alt seo, i gcás dleachta leagáide, más roimh an 16ú lá de Bhealtaine, 1973, a d'éag an tiomnóir ar faoina uacht a tugadh an leagáid, nó an díthiomnóir arb iníoctha an dleacht leagáide ar a bhás, agus, i gcás dleachta comharbais, más roimh an dáta sin a tíolacadh an comharbas.
(2) This section shall not take effect, in the case of legacy duty, where the testator by whose will the legacy is given or the intestate on whose death the legacy duty is payable died before the 16th day of May, 1973, and, in the case of succession duty, where the succession was conferred before that date.
#1290118
(e) aon teagmhas eile a bhaineann, faoi fhorálacha na huachta nó na diúscartha iomchuí nó na rialacha a rialaíonn dáileadh eastát an díthiomnaigh, leis an gceart chun na leagáide nó an chomharbais nó chun sealúchas an chéanna nó a athraíonn cineál na maoine arb í an leagáid nó an comharbas sin í nó cineál aon choda den mhaoin sin.
( e ) any other event which, under the provisions of the relevant will or disposition or the rules governing the distribution of the intestate's estate, affects the right to the legacy or succession or to the enjoyment thereof or which changes the nature of the property comprised therein or any part of that property.
#1290120
(5) An tagairt i bhfo-alt (3) den alt seo do dhleacht a bheith iníoctha i ndáil le teagmhas, folóidh sí, maidir le dleacht leagáide, í a bheith iníoctha nuair a bheidh an leagáid á híoc, á seachadadh, á coimeád, á sásamh nó á hurscaoileadh i ndáil leis an teagmhas sin.
(5) The reference in subsection (3) of this section to duty being payable in connection with an event shall, in relation to legacy duty, include its being payable when the legacy is paid, delivered, retained, satisfied or discharged in connection with that event.
#1291910
[EN] áireofar gur tráth éaga an deontóra a rinne sé an fháil agus, chun críocha an mhínithe seo agus aon tagartha do dhuine a mbeidh sócmhainn á fáil aige “mar leagáidí”, folaíonn maoin a ghlacfar faoi dhiúscairt thiomnach nó faoi dhíthiomnacht nó faoi pháirtdíthiomnacht nó de bhua an Achta Comharbais, 1965 , aon sócmhainn arna leithreasú ag na hionadaithe pearsanta mar shásamh nó i leith sásaimh ar leagáid airgid nó ar aon leas nó scair sa mhaoin a bheidh ag cineachadh faoin diúscairt nó faoin díthiomnacht nó de bhua an Achta Comharbais, 1965 ; [EN]
[GA]
#1700250
Aon leagáidí a mbeidh leas aige i leagáid arna muirearú ar eastát réadach, agus aon duine a mbeidh leas aige sna fáltais ó eastát réadach a mbeidh ordaithe é a dhíol, agus a bhféadfaidh sé go mbeidh sé i dteideal breithiúnais nó ordaithe chun eastát duine éagtha a riaradh, féadfaidh sé é sin a fháil gan aon leagáidí eile nó aon duine eile a mbeidh leas aige i bhfáltais an eastáit a sheirbheáil.
Any legatee interested in a legacy charged upon real estate, and any person interested in the proceeds of real estate directed to be sold, and who may be entitled to a judgment or order for the administration of the estate of a deceased person, may have the same without serving any other legatee or person interested in the proceeds of the estate.
#1704180
Íocfar costais fhiosrúchán chun an duine a bheidh i dteideal aon leagáide, airgid nó scaire a fhionnadh, nó na costais a bheidh tabhaithe ar shlí eile i ndáil leis sin, as an leagáid, as an airgead nó as an scair sin mura n-ordóidh an Chúirt a mhalairt.
The costs of inquiries to ascertain the person entitled to any legacy, money, or share, or otherwise incurred in relation thereto shall be paid out of such legacy, money, or share unless the Court shall otherwise direct.
#1998627
Le maoiniú na Bliana Eorpaí, níor cheart dochar a dhéanamh do mhaoiniú tionscadal i gcláir reatha an Aontais agus ba cheart é a bheith d’aidhm aige leagáid fhadmharthanach a áirithiú don Bhliain Eorpach i ndiaidh 2022.
The financing of the European Year should not be to the detriment of the financing of projects in current Union programmes and should aim at securing a long-lasting legacy for the European Year beyond 2022.
#2784802
Le maoiniú Bhliain Eorpach na Scileanna, níor cheart go ndéanfaí dochar do mhaoiniú tionscadal i gcláir reatha an Aontais agus ba cheart é a bheith d’aidhm aige leagáid fhadmharthanach a áirithiú do Bhliain Eorpach na Scileanna.
The financing of the European Year of Skills should not be to the detriment of the financing of projects in current Union programmes and should aim to secure a long-lasting legacy of the European Year of Skills.
#2052542
I gcomhréir leis an Teachtaireacht ón gCoimisiún an 22 Iúil 2014 dar teideal Towards an integrated approach to cultural heritage for Europe [Cur chuige comhtháite a bhaint amach maidir leis an oidhreacht chultúrtha don Eoraip], ba cheart go n-áiritheofaí leis na beartais agus leis na hionstraimí ábhartha go mbeadh leagáid ag Bliain Eorpach na hOidhreachta Cultúrtha 2018, lena ndearnadh an cultúr a phríomhshruthú go rathúil agus go héifeachtúil i réimsí beartais eile, go háirithe trí chur chuige maidir le rialachas rannpháirteach, i ndáil le luach fadtéarmach agus luach inbhuanaitheachta oidhreacht chultúrtha na hEorpa a tharraingt amach, trí chur chuige níos comhtháite a fhorbairt maidir lena caomhnú agus lena luacháil agus trí thacú le coimirciú inbhuanaithe, le hathghiniúint agus le hathúsáid oiriúnaitheach, agus le cur chun cinn, a luachanna, trí ghníomhaíochtaí méadaithe feasachta agus líonraithe.
In line with the communication of the Commission of 22 July 2014 entitled ‘Towards an integrated approach to cultural heritage for Europe’, relevant policies and instruments should ensure the legacy of the 2018 European Year of Cultural Heritage, which successfully and efficiently mainstreamed culture into other policy fields, in particular through a participatory governance approach, in drawing out the long term and sustainability value of Europe’s cultural heritage, developing a more integrated approach to its preservation and valorisation and supporting the sustainable safeguarding, the regeneration, the adaptive reuse and the promotion of its values through awareness-raising and networking activities.