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Ioncam (caiteachais) airgeadais ó chonarthaí athárachais arna sealbhú a eisiatar ó bhrabús nó caillteanas, roimh cháin
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
Ioncam (caiteachais) airgeadais ó chonarthaí athárachais arna sealbhú a eisiatar ó bhrabús nó caillteanas, roimh cháin
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
Ioncam (caiteachais) airgeadais ó chonarthaí athárachais arna sealbhú a eisiatar ó bhrabús nó caillteanas, roimh cháin
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax
Na Rialacháin Chánach Ioncaim (Conarthaí Iomchuí), 2000 (I.R.
Income Tax (Relevant Contracts) Regulations 2000 (S.I.
Cáin conarthaí iomchuí.
Relevant contracts tax.
Na Rialacháin Chánach Ioncaim (Conarthaí Iomchuí), 2001 (I.R. Uimh.131 de 2001).
INCOME TAX (RELEVANT CONTRACTS) REGULATIONS, 2001 (S.I. NO. 131 OF 2001).
Caiteachas atá nasctha le conarthaí léasaithe (cánacha, ús, costais árachais, etc.) agus le costais oibriúcháin.
Expenditure linked to leasing contracts (taxes, interest, insurance costs, etc.) and operating costs.
Gnóthachain (caillteanais) ar an athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha, roimh cháin
Gains (losses) on change in value of forward elements of forward contracts, before tax
Gnóthachain (caillteanais) ar an athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha, glan ó cháin
Gains (losses) on change in value of forward elements of forward contracts, net of tax
Ioncam cuimsitheach eile, roimh cháin, athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha
Other comprehensive income, before tax, change in value of forward elements of forward contracts
Ioncam cuimsitheach eile, glan ó cháin, athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha
Other comprehensive income, net of tax, change in value of forward elements of forward contracts
Coigeartuithe athaicmiúcháin ar an athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha, roimh cháin
Reclassification adjustments on change in value of forward elements of forward contracts, before tax
An méid coigeartuithe athaicmiúcháin a bhaineann le hathrú ar luach réamhghnéithe conarthaí réamhcheaptha, roimh cháin.
The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax.
Coigeartuithe athaicmiúcháin ar an athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha, glan ó cháin
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax
An méid coigeartuithe athaicmiúcháin a bhaineann le hathrú ar luach réamhghnéithe conarthaí réamhcheaptha, glan ó cháin.
The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax.
Gnóthachain (caillteanais) ar an athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha, roimh cháin
Gains (losses) on change in value of forward elements of forward contracts, before tax
Gnóthachain (caillteanais) ar an athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha, glan ó cháin
Gains (losses) on change in value of forward elements of forward contracts, net of tax
Ioncam cuimsitheach eile, roimh cháin, athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha
Other comprehensive income, before tax, change in value of forward elements of forward contracts
Ioncam cuimsitheach eile, glan ó cháin, athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha
Other comprehensive income, net of tax, change in value of forward elements of forward contracts
Coigeartuithe athaicmiúcháin ar an athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha, roimh cháin
Reclassification adjustments on change in value of forward elements of forward contracts, before tax
An méid coigeartuithe athaicmiúcháin a bhaineann le hathrú ar luach réamhghnéithe conarthaí réamhcheaptha, roimh cháin.
The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax.
Coigeartuithe athaicmiúcháin ar an athrú ar luach gnéithe réamhcheaptha de chuid conarthaí réamhcheaptha, glan ó cháin
Reclassification adjustments on change in value of forward elements of forward contracts, net of tax
An méid coigeartuithe athaicmiúcháin a bhaineann le hathrú ar luach réamhghnéithe conarthaí réamhcheaptha, glan ó cháin.
The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax.
Socruithe cánach agus custaim le haghaidh conarthaí arna gcistiú ag an Aontas
Tax and customs arrangements for Union-funded contracts
[Féach: Sócmhainní cánach iarchurtha; Ionstraimí airgeadais, aicme [member]; Sócmhainní neamhreatha; Cineálacha conarthaí árachais [member]]
[Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]
[Féach: Sócmhainní cánach iarchurtha; Ionstraimí airgeadais, aicme [member]; Sócmhainní neamhreatha; Cineálacha conarthaí árachais [member]]
[Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]
Dliteanais chánach iarchurtha ar dhliteanais a eascraíonn as conarthaí faoi raon feidhme IFRS 4 agus as conarthaí infheistíochta neamhdhíorthacha
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Sciar de dhliteanais chánach iarchurtha ar dhliteanais a eascraíonn as conarthaí faoi raon feidhme IRFS 4 agus conarthaí infheistíochta neamhdhíorthacha
Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Dliteanais chánach iarchurtha ar dhliteanais a eascraíonn as conarthaí faoi raon feidhme IFRS 4 agus as conarthaí infheistíochta neamhdhíorthacha
Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
Sciar de dhliteanais chánach iarchurtha ar dhliteanais a eascraíonn as conarthaí faoi raon feidhme IRFS 4 agus conarthaí infheistíochta neamhdhíorthacha
Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts
(b) conradh blianachta arna cheadú ag na Coimisinéirí Ioncaim faoi alt 784 den Acht Comhdhlúite Cánacha 1997, nó conradh arna cheadú amhlaidh faoi alt 785 den Acht sin,
(b) an annuity contract approved by the Revenue Commissioners under section 784 of the Taxes Consolidation Act 1997, or a contract so approved under section 785 of that Act,
(b) conradh blianachta arna cheadú ag na Coimisinéirí Ioncaim faoi alt 784 den Acht Comhdhlúite Cánacha 1997, nó conradh arna cheadú amhlaidh faoi alt 785 den Acht sin,
(b) an annuity contract approved by the Revenue Commissioners under section 784 of the Taxes Consolidation Act 1997, or a contract so approved under section 785 of that Act,
Na Rialacháin Cánach Ioncaim agus Cánach Corparáide (Cáin Chonarthaí Iomchuí) (Leasú), 2015 (I.R. Uimh. 5 de 2015).
INCOME TAX AND CORPORATION TAX (RELEVANT CONTRACTS TAX) (AMENDMENT) REGULATIONS 2015 (S.I. NO. 5 OF 2015).
ceadófar allmhairí faoi chonarthaí soláthair isteach san OCT is tairbhí gan dleachtanna custaim, dleachtanna allmhairiúcháin, cánacha ná muirir fhioscacha chomhéifeachta.
imports under supply contracts shall be admitted into the beneficiary OCT without customs duties, import duties, taxes or fiscal charges having equivalent effect.
Maidir le scéimeanna cabhrach i bhfoirm laghduithe ar chánacha comhshaoil nó ar thobhaigh pharaifhioscacha, beidh siad comhoiriúnach leis an margadh inmheánach de réir bhrí Airteagal 107(3) den Chonradh agus díolmhófar ó cheanglas Airteagal 108(3) den Chonradh iad chun fógra a thabhairt, ar choinníoll go gcomhlíonfar na coinníollacha a leagtar síos san Airteagal seo agus i gCaibidil I. Ní bheidh feidhm ag an Airteagal seo maidir le laghduithe ar chánacha ná ar thobhaigh ar tháirgí fuinnimh agus ar leictreachas, a shainmhínítear in Airteagal 2 de Threoir 2003/96/CE.
Aid schemes in the form of reductions in environmental taxes or parafiscal levies shall be compatible with the internal market within the meaning of Article 107(3) of the Treaty and shall be exempted from the notification requirement of Article 108(3) of the Treaty, provided that the conditions laid down in this Article and in Chapter I are fulfilled. This Article shall not apply to reductions in taxes or levies on energy products and electricity, defined in Article 2 of Directive 2003/96/EC.
(d) polasaí nó conradh árachais arna cheadú ag na Coimisinéirí Ioncaim faoi Chaibidil 1 de Chuid 30 den Acht Comhdhlúite Cánacha 1997, nó
(d) a policy or contract of assurance approved by the Revenue Commissioners under Chapter 1 of Part 30 of the Taxes Consolidation Act 1997, or
I gcomhréir le Treoir 2006/112/CE ón gComhairle, tá díolmhú ó cháin bhreisluacha (CBL) le tabhairt ag na Ballstáit ar an allmhairiú earraí ag an Aontas Eorpach, ag an gComhphobal Eorpach do Fhuinneamh Adamhach, ag an mBanc Ceannais Eorpach nó ag an mBanc Eorpach Infheistíochta nó ag na comhlachtaí arna mbunú ag an Aontas Eorpach agus a bhfuil feidhm ag an bPrótacal (Uimh. 7) ar phribhléidí agus díolúintí an Aontais Eorpaigh, atá i gceangal leis an gConradh ar an Aontas Eorpach agus leis an gConradh ar Fheidhmiú an Aontais Eorpaigh (“an Prótacal”), maidir leo, laistigh de theorainneacha an Phrótacail agus de réir choinníollacha an Phrótacail agus na gcomhaontuithe chun é a chur chun feidhme nó de réir na gcomhaontuithe ceanncheathrún, a mhéid nach dtiocfaidh saobhadh ar an iomaíocht mar gheall air, agus tá díolmhú ó cháin bhreisluacha le tabhairt ag na Ballstáit ar an soláthar earraí nó seirbhísí do na hinstitiúidí nó na comhlachtaí sin.
In accordance with Council Directive 2006/112/EC, Member States are to exempt from value added tax (VAT) the importation of goods by, and the supply of goods and services to, the Union, the European Atomic Energy Community, the European Central Bank or the European Investment Bank or the bodies set up by the Union to which the Protocol (No 7) on the privileges and immunities of the European Union, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union (‘the Protocol’), applies, within the limits and under the conditions of the Protocol and the agreements for its implementation or the headquarters agreements, in so far as it does not lead to distortion of competition.
An méid ioncaim (speansais) airgeadais ó chonarthaí athárachais arna sealbhú a eisiatar ó bhrabús nó caillteanas agus a aithnítear in ioncam cuimsitheach eile, roimh cháin, roimh choigeartuithe athaicmiúcháin.
The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments.
Ioncam (speansais) airgeadais ó chonarthaí athárachais arna sealbhú a eisiatar ó bhrabús nó caillteanas, glan ó cháin
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax
An méid ioncaim (speansais) airgeadais ó chonarthaí athárachais arna sealbhú a eisiatar ó bhrabús nó caillteanas agus a aithnítear in ioncam cuimsitheach eile, glan ó cháin, roimhe choigeartuithe athaicmiúcháin.
The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax, before reclassification adjustments.
Cáin ioncaim a bhaineann le hioncam airgeadais (speansais) ó chonarthaí athárachais arna sealbhú, a áirítear in ioncam cuimsitheach eile
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income
Cáin ioncaim a bhaineann le hioncam airgeadais árachais (speansais) ó chonarthaí árachais eisithe a áirítear in ioncam cuimsitheach eile agus a athaicmeofar chuig brabús nó caillteanas
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss
Cáin ioncaim a bhaineann le hioncam airgeadais árachais (speansais) ó chonarthaí árachais eisithe a áirítear in ioncam cuimsitheach eile agus nach n-athaicmeofar chuig brabús nó caillteanas
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss
Ioncam airgeadais árachais (speansais) ó chonarthaí árachais arna n-eisiúint a eisiatar ó bhrabús nó ó chaillteanas a athaicmeofar chuig brabús nó caillteanas, roimh cháin
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax
Ioncam airgeadais árachais (speansais) ó chonarthaí árachais arna n-eisiúint a eisiatar ó bhrabús nó ó chaillteanas a athaicmeofar chuig brabús nó caillteanas, glan ó cháin
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax
Ioncam cuimsitheach eile, roimh cháin, ioncam airgeadais (speansais) ó chonarthaí athárachais arna sealbhú, eisiata ó bhrabús nó ó chaillteanas
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss
An méid ioncaim chuimsithigh eile, roimh cháin, tar éis coigeartuithe athaicmiúcháin, a bhaineann le hioncam airgeadais (speansais) ó chonarthaí athárachais arna sealbhú.
The amount of other comprehensive income, before tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held.
Ioncam cuimsitheach eile, roimh cháin, ioncam airgeadais árachais (speansais) ó chonarthaí árachais eisithe, eisiata ó bhrabús nó caillteanas agus a athaicmeofar chuig brabús nó caillteanas
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss
An méid ioncaim chuimsithigh eile, roimh cháin, tar éis coigeartuithe athaicmiúcháin, a bhaineann le hioncam airgeadais árachais (speansais) ó chonarthaí árachais eisithe, agus a athaicmeofar chuig brabús nó caillteanas ina dhiaidh sin.
The amount of other comprehensive income, before tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss.
Ioncam cuimsitheach eile, roimh cháin, ioncam airgeadais árachais (speansais) ó chonarthaí árachais eisithe, eisiata ó bhrabús nó caillteanas agus nach n-athaicmeofar chuig brabús nó caillteanas
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss
An méid ioncaim chuimsithigh eile, roimh cháin, a bhaineann le hioncam airgeadais árachais (speansais) ó chonarthaí árachais eisithe agus nach n-athaicmeofar chuig brabús nó caillteanas ina dhiaidh sin.
The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss.