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☐k) cánacha agus dleachtanna arna dtobhach ag na húdaráis áitiúla nó thar a gceann
☐k) taxes and duties levied by or on behalf of local authorities
☐k) cánacha agus dleachtanna arna dtobhach ag na húdaráis áitiúla nó thar a gceann
☐k) taxes and duties levied by or on behalf of local authorities
☐k) cánacha agus dleachtanna arna dtobhach ag na húdaráis áitiúla nó thar a gceann
☐ k) taxes and duties levied by or on behalf of local authorities
Níl aon inniúlacht agam maidir le haon cheann de na cánacha lena mbaineann an t-iarratas.
I do not have competence for any of the taxes to which the request relates.
Onnmhairiú a chur chun cinn trí dhleacht agus trí dhíolúintí cánach – Onnmhairiú Measta.
Export promotion through duty and tax exemptions – Deemed Export.
Tá an ding chánach saothair sa Ghearmáin ar cheann de na cinn is airde san Aontas.
The labour tax wedge in Germany is one of the highest in the Union.
22 = Uimhir mháil an trádstórais cánach cinn scríbe
22 = Excise number of the tax warehouse of destination
Beidh ‘Tagairt Trádstórais Cánach’ ar cheann de na tagairtí
The “Tax Warehouse Reference” shall be one of the
Dreasachtaí cánach leis na Ballstáit chun nósanna itheacháin sláintiúla a chur chun cinn;
Tax incentives with the Member States to promote healthy eating;
☐i) cánacha agus dleachtanna eile arna dtobhach ag an Stát is iarratasóir nó thar a cheann
☐i) other taxes and duties levied by or on behalf of the applicant State
Níl inniúlacht agam i leith aon cheann de na cánacha lena mbaineann an iarraidh.
I do not have competence for any of the taxes to which the request relates.
☐i) cánacha agus dleachtanna eile arna dtobhach ag an Stát is iarratasóir nó thar a cheann
☐ i) other taxes and duties levied by or on behalf of the applicant State
Níl inniúlacht agam i leith aon cheann de na cánacha lena mbaineann an iarraidh.
I do not have competence for any of the taxes to which the request relates.
Sampla is ea cánacha á mbailiú ag aonad rialtais amháin thar ceann aonaid rialtais eile.
An example is the collection of taxes by one government unit on behalf of another.
tuarascáil ón gCoiste um Nós Imeachta agus Pribhléidí ar Mhírin Irisleabhar inar Cáineadh an Ceann Comhairle
report of the Committee on Procedure and Privileges on a Magazine Item containing criticism of the Ceann Comhairle
Cuir isteach na rátaí do gach ceann de na dleachtanna agus de na cánacha is infheidhme.
Enter the rates for each of the duties and taxes applicable.
laghdú ar an gcáin fuinnimh ar bhreoslaí go ceann 3 mhí;
reduction of the energy tax on fuels for three months;
(3) Féadfaidh fógra faoi aon cheann de na forálacha sin de na hAchtanna Cánach Ioncaim, arna gcur chun feidhme leis an mír seo, a cheangal sonraí a thabhairt maidir le haon sócmhainní a fuair an duine ar ar seirbheáladh an fógra (nó má bhaineann an fógra le hioncam nó le gnóchain inmhuirearaithe de chuid duine éigin eile a mbeidh de cheangal ar an duine a fuair an fógra tuairisceán a thabhairt thar a cheann faoi alt 170 den Acht Cánach Ioncaim, 1967 , arna chur chun feidhme amhlaidh leis an mír seo, maidir le haon sócmhainní a fuair an duine eile sin) sa tréimhse a bheidh sonraithe san fhógra, is é sin, tréimhse dar tosach dáta nach luaithe ná an 6ú lá d'Aibreán, 1974, ach gan áireamh a dhéanamh—
(3) A notice under any of the said provisions of the Income Tax Acts, as applied by this paragraph, may require particulars of any assets acquired by the person on whom the notice was served (or if the notice relates to income or chargeable gains of some other person for whom the person who receives the notice is required to make a return under section 170 of the Income Tax Act, 1967 , as so applied by this paragraph, of any assets acquired by that other person) in the period specified in the notice, being a period beginning not earlier than the 6th day of April, 1974, but excluding—
(2) I gcás maoin duine eile a bheith ar áireamh i rachmas inchánach pearsan aonair de bhua fho-alt (1), déanfaidh na Coimisinéirí, ar iarratas ón bpearsa aonair nó thar a cheann nó ó dhuine eile nó thar a cheann, an méid cánach a measúnaíodh ar an bpearsa aonair a chionroinnt idir an phearsa aonair agus an duine eile sin agus is é an méid cánach is inchurtha i leith an duine eile sin an méid cánach a mbeidh idir é agus méid iomlán cánach na pearsan aonair an coibhneas céanna a bheidh idir margadhluach glan rachmas inchánach an duine sin agus margadhluach glan rachmas inchánach na pearsan aonair:
(2) Where property of another person is included in the taxable wealth of an individual by virtue of subsection (1), the Commissioners shall, on application being made by or on behalf of that individual or other person, apportion the amount of tax assessed on the individual between the individual and that other person and the amount of tax referable to that other person shall be the amount of tax which bears the same proportion to the total amount of tax of the individual as the net market value of that person's taxable wealth bears to the net market value of the taxable wealth of the individual :
beidh cuid den méid sin cánach corparáide is ionann agus naoi ndeichiú den oiread di nárbh inmhuirearaithe dá mba nach raibh aon suim le cur i gcuntas mar a luaitear in alt 23 (1) (d) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968 , iníoctha i naoi dtráthchuid chomhionanna i gceann gach bliana agus an chéad tráthchuid díobh a bheith iníoctha i gceann dá mhí dhéag ón dáta ar a mbeadh, mura mbeadh an t-alt seo, an méid sin cánach corparáide iníoctha.
a part of the said amount of corporation tax equal to nine-tenths of so much thereof as would not have been chargeable if no sum had fallen to be taken into account as mentioned in section 23 (1) (d) of the Finance (Miscellaneous Provisions) Act, 1968 , shall be payable in nine equal instalments at yearly intervals the first of which is payable on the expiration of twelve months from the date on which, but for this section, the said amount of corporation tax would have been payable.
(iii) do bhrabúis as oibríochtaí trádála díolmhaithe nár cuireadh, de bhua Chaibidil I de Chuid XXV den Acht Cánach Ioncaim, 1967 (Brabúis ó Thrádáil in Aerfort na Sionna), nó Chodanna I agus II den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958 (Trádáil in Aerfort na Sionna), nó Chuid V den Acht seo (Trádáil in Aerfort na Sionna), i gcuntas i ndáil leis an gcuideachta a sheolann na hoibríochtaí sin chun aon cheann de chríocha na nAchtanna Cánach Ioncaim nó chun aon cheann de chríocha Chuid V den Finance Act, 1920 (Corporation Profits Tax), agus na n-achtachán do leasú nó do leathnú na Coda sin, nó chun aon cheann de chríocha an Achta seo, agus
(iii) profits arising from exempted trading operations which by virtue of Chapter I of Part XXV of the Income Tax Act, 1967 (Profits from Trading within Shannon Airport), or Parts I and II of the Finance (Miscellaneous Provisions) Act, 1958 (Trading within Shannon Airport), or Part V of this Act (Trading within Shannon Airport) have not, in relation to the company by which such operations are carried on, been taken into account for any purpose of the Income Tax Acts or for any purpose of Part V of the Finance Act, 1920 (Corporation Profits Tax), and the enactments amending or extending the said Part, or for any purpose of this Act, and
Sochaithe cuimsitheacha agus tionscnaimh il-gheallsealbhóirí, dea-rialachas eacnamaíoch a chur chun cinn, lena n-áirítear ioncam intíre a shlógadh ar bhealach cothrom cuimsitheach, go háirithe i gcomhthéacs an chomhair idirnáisiúnta cánach trí bhearta a chur chun feidhme i gcoinne seachaint agus imghabháil cánach, agus bainistiú trédhearcach airgeadais phoiblí agus caiteachas poiblí éifeachtach cuimsitheach a chur chun cinn freisin i gcomhréir le hoibleagáidí maidir le cearta an duine agus le prionsabail an dea-rialachais.
Promote inclusive societies and multi-stakeholder initiatives, good economic governance, including fair and inclusive domestic revenue mobilisation, especially in the context of international tax cooperation by implementing measures against tax avoidance and evasion, transparent public finance management and effective and inclusive public spending in line with human rights obligations and principles of good governance.
Baineann 24 bheart le cánacha fuinnimh (lena n-áirítear 6 cinn a bhaineann le gníomhaíochtaí ullmhúcháin), is cánacha iompair iad 15 bheart (lena n-áirítear 3 cinn a bhaineann le gníomhaíochtaí ullmhúcháin), tagraíonn 9 mbeart do chánacha truaillithe (lena n-áirítear 2 cheann a bhaineann le réamhbhearta), tagraíonn 4 bheart do chánacha acmhainne (lena n-áirítear 2 cheann a bhaineann le réamhbhearta).
24 measures relate to energy taxes (including 6 related to preparatory actions), 15 measures are transport taxes (including 3 related to preparatory actions), 9 measures refer to pollution taxes (including 2 related to preparatory actions), 4 measures refer to resource taxes (including 2 related to preparatory actions).
Chinn na húdaráis an ráta cánach breisluacha laghdaithe i leith an iompair a shíneadh go dtí mí na Nollag 2022, ráta a rachadh in éag i mí an Mheithimh 2022 murach sin, chinn siad freisin an ráta cánach breisluacha le haghaidh leasacháin talmhaíochta a laghdú ó 13 % go 6 % ó mhí Aibreáin 2022 ar aghaidh, agus an tobhach speisialta ar dhíosal i leith feirmeoirí, a bailíodh le haghaidh na bliana 2022, a aisíoc.
The authorities decided to extend the reduced value added tax rate for transport until December 2022, which would otherwise expire in June 2022, to decrease the value added tax rate for agricultural fertilizers from 13% to 6% from April 2022 onwards, and to refund the special levy on diesel for farmers collected for 2022.
Tagann difríocht shealadach inchánach chun cinn, agus bíonn dliteanas cánach iarchurtha mar thoradh uirthi sin, i gcás ina gcuirtear dlús le dímheas cánach (i gcás ina bhfuil dímheas cánach níos moille ná dímheas cuntasaíochta, tagann difríocht shealadach in-asbhainte chun cinn, agus bíonn sócmhainn cánach iarchurtha mar thoradh uirthi sin); agus
A taxable temporary difference arises, and results in a deferred tax liability, when tax depreciation is accelerated (if tax depreciation is less rapid than accounting depreciation, a deductible temporary difference arises, and results in a deferred tax asset); and
Níl cánacha ná fóirdheontais a íocann aonad nó eintiteas amháin rialtais leis an gceann eile le comhdhlúthú.
Taxes or subsidies paid by one government unit or entity to another are not to be consolidated.
D'ainneoin forálacha Airteagal III agus IV, na brabúis a gheobhaidh cónaitheoir i gceann de na críocha as oibriú long nó aerárthach, beidh siad díolmhaithe ó cháin sa chríoch eile.
Notwithstanding the provisions of Articles III and IV, profits which a resident of one of the territories derives from operating ships or aircraft shall be exempt from tax in the other territory. [GA]
(5) Má bhíonn aon chuid den cháin chorparáide a measúnaíodh ar chuideachta de dhroim an ailt seo gan íoc i gceann sé mhí ón dáta a thiocfaidh sí chun bheith iníoctha, ansin—
(5) If any of the corporation tax assessed on a company in consequence of this section is not paid within six months from the date when it becomes payable then—
In imscrúduithe roimhe seo, chinn an Coimisiún go bhfuair roinnt cuideachtaí a ndearnadh cigireacht orthu díolúine ó cháin ar ioncam díbhinne idir fiontair chónaitheacha cháilithe.
In previous investigations, the Commission found that some inspected companies received an exemption from tax of dividend income between qualified resident enterprises.
Ina theannta sin, maidir le beinséin, an t-ionchur ceimiceach a úsáidtear chun anailín a tháirgeadh, chinn an Coimisiún go gcuireann Daon-Phoblacht na Síne cáin onnmhairiúcháin 40 % i bhfeidhm.
In addition, with regard to benzene, the chemical input used to produce aniline, the Commission found that the PRC applies an export tax of 40 %.
Chinn an coimisiún go bhfuair cuideachta amháin i gceann amháin de na grúpaí shampláilte díolúine ó cháin ar ioncam díbhinní idir fiontair chónaithe cháilithe.
The Commission found that one company in one of the sampled groups received an exemption from tax of dividend income between qualified resident enterprises.
Níl cánacha ná fóirdheontais a íocann aonad nó eintiteas amháin rialtais leis an gceann eile le comhdhlúthú.
Taxes or subsidies paid by one government unit or entity to another are not to be consolidated.
Dá réir sin, chinn an Coimisiún go bhfuil dóthain fianaise ann lena léirítear go raibh cuid de na cláir chánach fós ina bhfóirdheontais in-fhrithchúitithe le linn thréimhse imscrúdúcháin an athbhreithnithe.
Accordingly, the Commission concluded that there is sufficient evidence showing that some of the tax programmes continued being countervailable subsidies during the review investigation period.
Chinn an Coimisiún nár léirigh údaráis na hIodáile go raibh sé dodhéanta go hiomlán an chabhair neamhdhleathach a deonaíodh trí dhíolúine chánach ICI a aisghabháil.
The Commission finds that the Italian authorities did not demonstrate an absolute impossibility to recover the unlawful aid granted by means of the ICI tax exemption.
(i) Maidir leis an íocaíocht sin, fionnfaidh an fostóir díolaíochtaí carnacha na seachtaine agus fionnfaidh sé na díolaíochtaí carnacha inchánaithe, faoi threoir na liúntas seachtainiúil saor ó cháin a shonraítear ar an gcárta asbhainte cánach laethúil; agus tar éis dó na díolaíochtaí carnacha inchánaithe a fhionnadh, déanfaidh sé an cháin charnach ina leith sin a ríomh de réir cibé ceann amháin nó níos mó ná ceann amháin de na rátaí cánach ioncaim a chinnfidh an Cigire agus is inmhuirir don bhliain mheasúnachta a bheidh ann an tráth sin;
(i) the employer shall ascertain, in relation to that payment, the cumulative emoluments of the week and, by reference to the weekly tax-free allowances specified on the daily tax deduction card, the cumulative taxable emoluments; and having ascertained the cumulative taxable emoluments, he shall calculate the cumulative tax in respect thereof at such one or more than one of the rates of income tax chargeable for the year of assessment then current as may be determined by the Inspector;
(a) beidh deimhniú ó chigire cánach ag insint na slí inar dáileadh na hasbhaintí, na liúntais nó na faoisimh agus ag insint na méideanna cánach ar leithligh, más ann, agus na dtráthchodanna díobh is inchurtha i leith aon mheasúnacht nó measúnachtaí nó i leith gach measúnachta ar leithligh ina fhianaise leordhóthanach ar an muirearú i leith cánach i ngach ceann agus ag gach ceann ar leithligh de na measúnachtaí sin,
( a ) a certificate from the inspector of taxes indicating the manner in which the deductions, allowances or reliefs were allocated and stating the separate amounts of tax, if any, and the instalments thereof applicable to any one or more assessments or to each assessment shall be sufficient evidence of the charge to tax in and by each such assessment,
(a) beidh deimhniú ó chigire ag insint na slí inar dáileadh na hasbhaintí, na liúntais nó na faoisimh agus ag insint na méideanna cánach ar leithligh, más ann, agus na dtráthchodanna díobh is inchurtha i leith aon mheasúnacht nó measúnachtaí nó i leith gach measúnachta ar leithligh ina fhianaise leordhóthanach ar an muirearú i leith cánach i ngach ceann agus le gach ceann ar leithligh de na measúnachtaí sin,
( a ) a certificate from the inspector indicating the manner in which the deductions, allowances or reliefs were allocated and stating the separate amounts of tax, if any, and the instalments thereof applicable to any one or more assessments or to each assessment shall be sufficient evidence of the charge to tax in and by each such assessment,
I dteannta na mbeart maidir le cánachas glas, áirítear i roinnt RRPanna (9 gcinn) bearta cánachais a bhaineann le hathchóirithe ar bheartas cánach, bearta chun dul i ngleic le pleanáil ionsaitheach chánach agus bearta chun riarachán cánach a nuachóiriú.
In addition to the green taxation measures, several RRPs (9) include taxation measures related to tax policy reforms, measures to tackle aggressive tax planning and measures to modernise tax administration.
cosaint shóisialta a chuirtear ar fáil i bhfoirm faoiseamh cánach a shainmhíneofaí mar shochair chosanta sóisialta dá gcuirfí ar fáil iad i bhfoirm airgid thirim, gan faoisimh chánach a chuireann soláthar cosanta sóisialta chun cinn nó a chuireann pleananna príobháideacha árachais chun cinn san áireamh;
social protection provided in the form of tax breaks that would be defined as social protection benefits if they were provided in cash, excluding tax breaks promoting the provision of social protection or promoting private insurance plans;
‘ciallaíonn ‘mí cánach ioncaim’ mí dar tosach an 6ú lá d’aon cheann de na míonna ó Aibreán go Márta in aon bhliain;",
"'income tax month' means a month beginning on the 6th day of any of the months of April to March in any year;",
“(c) i dtaobh aon mhéid cánach arna chinneadh faoi na hAchtanna, cibé acu a íocadh é nó nár íocadh, ar faoina threoir a chinn cúirt pionós de réir alt 1077B.”.
‘‘(c) of any amount of tax determined under the Acts, whether paid or not, by reference to which a penalty was determined by a court in accordance with section 1077B.’’.
dleachtanna máil agus cánacha ar thomhaltas (seachas na cinn sin a áirítear i gcánacha agus dleachtanna ar allmhairí);
excise duties and consumption taxes (other than those included in taxes and duties on imports);
Cánacha, táillí, tobhaigh nó muirir a bhaineann le foinsí in-athnuaite fuinnimh, éifeachtúlacht fuinnimh agus giniúint CTÉ a chur chun cinn.
Taxes, fees, levies or charges relating to the promotion of renewable energy sources, energy efficiency and CHP generation.
(2) I gcás duine d'fháil bháis agus é ina shainchónaí in aon chuid de chríocha Pháirtí Chonarthaigh, ansin, maidir le situs aon chearta nó leas, dlíthúil nó cothromais, in aon cheann nó ar aon cheann de na haicmí maoine seo a leanas is cuid, chun críocha cánach, d'eastát an duine sin nó a aistríos, chun críocha cánach, ar é d'fháil bháis, déanfar, chun cáin ioncaim d'fhorchur agus chun críocha an chreidmheasa atá le lamháil faoi Airteagal V, é a chinneadh go heisiach do réir na rialacha seo a leanas, ach i gcásanna nach dtagann faoi na rialacha sin déanfar situs aon cheart nó leas den tsórt sin a chinneadh, chun na gcríocha sin, do réir an dlí maidir le cáin a bheas i bhfeidhm i gcríocha an Pháirtí Chonarthaigh eile:
(2) Where a person dies domiciled in any part of the territory of one Contracting Party, the situs of any rights or interests, legal or equitable, in or over any of the following classes of property which for the purposes of tax form part of the estate of such person or pass on his death, shall, for the purposes of the imposition of tax and for the purposes of the credit to be allowed under Article V, be determined exclusively in accordance with the following rules, but in cases not within such rules the situs of any such rights or interests shall be determined for those purposes in accordance with the law relating to tax in force in the territory of the other Contracting Party:
folaíonn “ioncam” aon mhéid a n-údaraítear muirear i leith cánach a ghearradh air faoi aon cheann d'fhorálacha na Coda seo den Acht seo;
"income" includes any amount on which a charge to tax is authorised to be made under any of the provisions of this Part of this Act;
folaíonn “ioncam” aon mhéid a n-údaraítear muirear i leith cánach a ghearradh air faoi aon cheann d'fhorálacha na Coda seo;
"income" includes any amount on which a charge to tax is authorised to be made under any of the provisions of this Part;
(d) ciallaíonn “cáin” cáin ioncaim, forcháin nó cáin bhrabús corparáide, de réir mar is iomchuí, agus ciallaíonn “chun críocha cánach” chun críocha aon cheann de na cánacha sin.
( d ) "tax" means income tax, sur-tax or corporation profits tax, as appropriate, and "for tax purposes" means for purposes of any of the said taxes.
In alt 17 (1), cuirfear isteach “de réir aon cheann de na rátaí a shonraítear in alt 11 (1), lena n-áirítear ráta nialas faoin gcéad,” i ndiaidh “gurb inmhuirir cáin”.
In section 17 (1), " at any of the rates specified in section 11 (1), including the rate of zero per cent.," shall be inserted after " chargeable ".
(a) i bhfo-alt (1), scriosfar “forchánach nó cánach brabús corparáide” agus cuirfear “maidir leis an gcáin sin” in ionad “maidir le haon cheann de na cánacha sin”;
( a ) in subsection (1), "or sur-tax" shall be deleted and "that tax" shall be substituted for "any of those taxes";
(6) I gcás ina mbeidh ceangailte ar aon duine le fógra nó le proiceacht faoi fhorálacha na nAchtanna Cánach Ioncaim, arna gcur chun feidhme leis an mír seo, nó faoi fhorálacha na míreanna seo a leanas, aon ghníomh a dhéanamh de chineál a luaitear in aon cheann de na forálacha sin, agus go mainneoidh sé déanamh de réir an fhógra nó na proiceachta sin, nó i gcás in a ndéanfaidh, ina seachadfaidh nó ina dtabharfaidh aon duine, nó ina dtabharfaidh sé ar aird, go calaoiseach nó go faillíoch, aon tuairisceán, ráiteas, dearbhú, liosta, cuntas, sonraí nó doiciméad eile atá mícheart (nó ina ndéanfaidh sé go feasach aon ráiteas bréagach nó uiríoll bréagach) faoi aon cheann de na forálacha sin, beidh feidhm ag Cuid XXXV (pionóis agus measúnachtaí) den Acht Cánach Ioncaim, 1967 , maidir leis an duine sin chun críocha cánach gnóchan caipitiúil mar atá feidhm acu i gcás mainneachtain nó gníomh den chineál céanna chun críocha cánach ioncaim.
(6) Where any person has been required by notice or precept given under the provisions of the Income Tax Acts, as applied by this paragraph, or under the provisions of the following paragraphs, to do any act of a kind mentioned in any of the said provisions, and he fails to comply with the notice or precept, or where any person fraudulently or negligently makes, delivers, furnishes or produces any incorrect return, statement, declaration, list, account particulars or other document (or knowingly makes any false statement or false representation) under any of the said provisions, Part XXXV (penalties and assessments) of the Income Tax Act, 1967 , shall apply to that person for the purposes of capital gains tax as they apply in the case of a like failure or act for the purposes of income tax.
“292.—(1) Tabharfar liúntas do dhuine, nó gearrfar muirear ar dhuine, faoi aon cheann d'fhorálacha na Caibidle seo le linn a thrádáil a bheith á cur faoi cháin—
"292.—(1) An allowance or charge under any of the provisions of this Chapter shall be made to or on a person in taxing his trade if—