#603422
Ba cheart comhghníomhaíochtaí oiliúna a chur i gcrích freisin faoi Fiscalis 2020.
Common training activities should also be carried out under Fiscalis 2020.
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#603436
Ba cheart do Choiste Fiscalis 2020 cúnamh a thabhairt don Choimisiún chun Fiscalis 2020 a chur chun feidhme.
The Commission should be assisted by the Fiscalis 2020 Committee for the implementation of Fiscalis 2020.
#603437
Chun an mheastóireacht ar Fiscalis 2020 a éascú, ba cheart go mbunófaí creat iomchuí chun faireachán a dhéanamh ar na torthaí a baineadh amach le Fiscalis 2020 ón tús.
To facilitate the evaluation of Fiscalis 2020, a proper framework for monitoring the results achieved by Fiscalis 2020 should be put in place from the very beginning.
#2061594
Is iomchuí a áirithiú, dá bhrí sin, go leanfar de chlár Fiscalis 2020 trí chlár nua a bhunú sa réimse céanna, clár Fiscalis (“an Clár”).
It is therefore appropriate to ensure the continuation of the Fiscalis 2020 programme by establishing a new programme in the same area, the Fiscalis programme (the ‘Programme’).
#2061812
Tabharfaidh coiste dá ngairfear “an Coiste um Chlár Fiscalis” cúnamh don Choimisiún.
The Commission shall be assisted by a committee referred to as the ‘Fiscalis Programme Committee’.
#2211650
Comhar i réimse an chánachais (FISCALIS)
Cooperation in the field of taxation (FISCALIS)
#2214722
COMHAR I réImse AN chánachaIs (FIscalIs)
COOPERATION IN THE FIELD OF TAXATION (FISCALIS)
#2214732
Caiteachas tacaíochta le haghaidh Fiscalis
Support expenditure for Fiscalis
#2215124
Comhar i réimse an chánachais (Fiscalis)
Cooperation in the field of taxation (Fiscalis)
#2390059
COMHAR I réImse AN chánachaIs (FIscalIs)
COOPERATION IN THE FIELD OF TAXATION (FISCALIS)
#2663676
Comhar i réimse an chánachais (FISCALIS)
Cooperation in the field of taxation (FISCALIS)
#2666741
COMHAR I réImse AN chánachaIs (FIscalIs)
COOPERATION IN THE FIELD OF TAXATION (FISCALIS)
#2666750
Caiteachas tacaíochta le haghaidh Fiscalis
Support expenditure for Fiscalis
#2667135
Comhar i réimse an chánachais (Fiscalis)
Cooperation in the field of taxation (Fiscalis)
#2784090
COMHAR I réImse AN chánachaIs (FIscalIs)
COOPERATION IN THE FIELD OF TAXATION (FISCALIS)
#3152094
Comhar i réimse an chánachais (FISCALIS)
Cooperation in the field of taxation (FISCALIS)
#3155212
COMHAR I réImse AN chánachaIs (FIscalIs)
COOPERATION IN THE FIELD OF TAXATION (FISCALIS)
#3155220
Caiteachas tacaíochta le haghaidh Fiscalis
Support expenditure for Fiscalis
#3155606
Comhar i réimse an chánachais (Fiscalis)
Cooperation in the field of taxation (Fiscalis)
#603404
D'fhonn tacú le próiseas aontachais agus comhlachais a éascú do thríú tíortha, ba cheart go mbeadh Fiscalis 2020 oscailte do thíortha aontacha agus tíortha is iarrthóirí agus do thíortha is iarrthóirí ionchasacha agus tíortha comhpháirtíochta de Bheartas Comharsanachta na hEorpa má chomhlíontar coinníollacha áirithe agus mura dtacaíonn rannpháirtíocht na dtíortha sin ach leis na gníomhaíochtaí faoi Fiscalis 2020, ar gníomhaíochtaí iad arb é an cuspóir atá leo comhrac a dhéanamh i gcoinne calaoise cánach agus imghabhála cánach, agus aghaidh a thabhairt ar phleanáil ionsaitheach chánach.
To support the process of accession and association by third countries, Fiscalis 2020 should be open to the participation of acceding and candidate countries and to potential candidate countries and partner countries of the European Neighbourhood Policy if certain conditions are fulfilled and their participation supports only activities under Fiscalis 2020 which are aimed at fighting against tax fraud and tax evasion, and addressing aggressive tax planning.
#603405
Ós rud é go bhfuil codanna éagsúla den gheilleagar domhanda ag éirí níos idirnasctha, ba cheart go leanfar le Fiscalis 2020 d'fhoráil a dhéanamh maidir le cuireadh a thabhairt do shaineolaithe gníomhaíochtaí faoi Fiscalis 2020 a fheabhsú.
Considering the increasing level of interconnection of the world economy, Fiscalis 2020 should continue to provide for the possibility of inviting external experts to contribute to activities under Fiscalis 2020.
#2033122
Ba cheart na gníomhaíochtaí faoin gClár seo a bheith ina gcomhlánú ar ghníomhaíochtaí na gClár Custaim agus Fiscalis arna mbunú le Rialachán (AE) 2021/444 ó Pharlaimint na hEorpa agus ón gComhairle agus Rialachán ó Pharlaimint na hEorpa agus ón gComhairle lena mbunaítear an clár ‘Fiscalis’ chun comhar a dhéanamh i réimse an chánachais faoi seach, a dhírítear freisin ar thacaíocht a thabhairt d’fheidhmiú an mhargaidh inmheánaigh agus é a fheabhsú.
The actions under the Programme should be complementary to those of the Customs and Fiscalis Programmes established by Regulation (EU) 2021/444 of the European Parliament and of the Council and a Regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation respectively, which also aim towards supporting and improving the functioning of the internal market.
#603400
Tá an clár a bunaíodh faoin Rialachán seo, "Fiscalis 2020", agus a rath ríthábhachtach sa staid eacnamaíoch reatha agus ba cheart dó comhar i gcúrsaí fioscacha a thacú.
The programme established under this Regulation, "Fiscalis 2020", and its success are vital in the present economic situation and should support cooperation in fiscal matters.
#603407
Cuirtear san áireamh i gcuspóirí agus tosaíochtaí Fiscalis 2020 na fadhbanna agus na dúshláin atá sainaitheanta don chánachas sna deich mbliana amach romhainn.
The objectives and priorities of Fiscalis 2020 take into account the problems and challenges identified for taxation in the next decade.
#603419
Ina theannta sin, ba cheart go bhféadfaí córais faisnéise nua a bhaineann le cúrsaí cánach agus a bhunaítear faoi dhlí an Aontais a chur le Fiscalis 2020.
In addition, it should be made possible to include in Fiscalis 2020 new tax-related information systems established under Union law.
#603438
Ba cheart don Choimisiún, in éineacht le tíortha rannpháirteacha, táscairí inathraithe a bhunú agus bunlínte réamh-shainmhínithe a shocrú chun faireachán a dhéanamh ar thorthaí na ngníomhaíochtaí faoi Fiscalis 2020.
The Commission, together with participating countries, should establish adjustable indicators and set pre-defined baselines for monitoring the results of activities under Fiscalis 2020.
#603439
Ba cheart go ndéanfaí meastóireacht mheántéarma ar bhaint amach chuspóirí Fiscalis 2020, ar a éifeachtúlacht agus a bhreisluach ar an leibhéal Eorpach.
A mid-term evaluation looking at the achievement of the objectives of Fiscalis 2020, its efficiency and its added value at the European level should be carried out.
#603440
Sa bhreis air sin, ba cheart go ndéileálfaí le tionchar fadtéarmach agus le héifeachtaí inbhuanaitheachta Fiscalis 2020 i meastóireacht chríochnaitheach.
A final evaluation should, in addition, deal with the long-term impact and the sustainability effects of Fiscalis 2020.
#603452
Bunaítear clár gníomhaíochta ilbhliantúil "Fiscalis 2020" ("an clár") leis seo chun feabhas a chur ar oibriú na gcóras cánachais sa mhargadh inmheánach agus chun tacú le comhar i ndáil leis sin.
A multi-annual action programme "Fiscalis 2020" ("the programme") is hereby established to improve the operation of the taxation systems in the internal market and to support cooperation in relation thereto.
#1939969
Ar mhaithe leis an gcost-éifeachtúlacht a áirithiú, ba cheart don Chlár leas a bhaint as sineirgí a d’fhéadfadh a bheith ann le bearta eile de chuid an Aontais i réimsí gaolmhara, amhail clár “Fiscalis”, atá le bunú le Rialachán ó Pharlaimint na hEorpa agus ón gComhairle lena mbunaítear clár Fiscalis chun comhar a dhéanamh i réimse an chánachais, an ionstraim le haghaidh tacaíocht airgeadais do threalamh rialaithe custaim, atá le bunú le Rialachán ó Pharlaimint na hEorpa agus ón gComhairle lena mbunaítear, mar chuid den Chiste um Bainistiú Comhtháite Teorainneacha, an ionstraim um threalamh rialaithe custaim (an “Rialachán um Threalamh Rialaithe Custaim”), clár Frithchalaoise an Aontais, atá le bunú le Rialachán ó Pharlaimint na hEorpa agus ón gComhairle lena mbunaítear Clár Frithchalaoise an Aontais Eorpaigh, an ionstraim le haghaidh tacaíocht airgeadais do bhainistiú teorann agus víosaí (BMVI), atá le bunú le Rialachán ó Pharlaimint na hEorpa agus ón gComhairle, an Ciste Slándála Inmheánaí, atá le bunú le Rialachán ó Pharlaimint na hEorpa agus ón gComhairle lena mbunaítear an Clár Slándála Inmheánaí, Clár an Mhargaidh Aonair, atá le bunú le Rialachán ó Pharlaimint na hEorpa agus ón gComhairle lena mbunaítear Clár don mhargadh inmheánach, d’iomaíochas fiontar, lena n-áirítear fiontair bheaga agus mheánmhéide, don réimse plandaí, ainmhithe, bia agus beatha, agus don staidreamh Eorpach (Clár an Mhargaidh Aonair),
In order to ensure cost-effectiveness, the Programme should exploit possible synergies with other Union measures in related fields, such as the Fiscalis programme, which is to be established by a Regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation, the instrument for financial support for customs control equipment, which is to be established by a Regulation of the European Parliament and of the Council establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment (the ‘Customs Control Equipment Instrument Regulation’), the Union Anti-Fraud Programme, which is to be established by a Regulation of the European Parliament and of the Council establishing the Union Anti-Fraud Programme, the instrument for financial support for border management and visa, which is to be established by a Regulation of the European Parliament and of the Council establishing, as part of the Integrated Border Management Fund, the instrument for financial support for border management and visa (BMVI), the Internal Security Fund, which is to be established by a Regulation of the European Parliament and of the Council establishing the Internal Security Fund, the Single Market Programme, which is to be established by a Regulation of the European Parliament and of the Council establishing the Programme for the internal market, competitiveness of enterprises, including small and medium-sized enterprises, the area of plants, animals, food and feed, and European statistics (Single Market Programme),
#2061581
lena mbunaítear an clár “Fiscalis” chun comhar a dhéanamh i réimse an chánachais agus lena n-aisghairtear Rialachán (AE) Uimh. 1286/2013
establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013
#2061592
Le clár Fiscalis 2020, cuirtear creat Aontais ar fáil do na Ballstáit inar féidir gníomhaíochtaí comhair a fhorbairt.
The Fiscalis 2020 programme offers Member States a Union framework within which to develop cooperation activities.
#2061601
Léiríodh go bhfuil na gníomhaíochtaí faoi chlár Fiscalis 2020 leordhóthanach agus gur cheart, dá bhrí sin, iad a choinneáil.
The actions under the Fiscalis 2020 programme have proven to be adequate and should therefore be maintained.
#2061663
Leis an Rialachán seo, bunaítear an clár “Fiscalis” chun comhar a dhéanamh i réimse an chánachais (an “Clár”) don tréimhse ón 1 Eanáir 2021 go dtí an 31 Nollaig 2027.
This Regulation establishes the ‘Fiscalis’ programme for cooperation in the field of taxation (the ‘Programme’) for the period from 1 January 2021 to 31 December 2027.
#2214860
Tacaíonn sé le beartas custaim agus le beartas cánach an Aontais agus áirítear leis gníomhaíochtaí atá comhlántach do ghníomhaíochtaí na gClár Custaim agus Fiscalis.
It supports Union customs policy and taxation policy and includes actions complementary to those of the Customs and Fiscalis programmes.
#2215131
ullmhúchán, faireachán, rialú, inúchóireacht, meastóireacht agus gníomhaíochtaí eile chun clár Fiscalis a bhainistiú agus meastóireacht a dhéanamh ar bhaint amach a chuspóirí,
preparation, monitoring, control, audit, evaluation and other activities for managing the Fiscalis programme and evaluating the achievement of its objectives,
#2215138
aon ghníomhaíocht eile is gá chun cuspóirí chlár Fiscalis a ghnóthú, nó chun tacú leis na cuspóirí sin.
any other action necessary for attaining, or in support of, the objectives of the Fiscalis programme.
#2565571
Liosta táscairí breise maidir le creat faireacháin agus meastóireachta Chlár Fiscalis dá dtagraítear in Airteagail 14 agus 15 de Rialachán (AE) 2021/847
List of additional indicators with regard to the Fiscalis Programme monitoring and evaluation framework referred to in Articles 14 and 15 of Regulation (EU) 2021/847
#2666870
Tacaíonn sé le beartas custaim agus le beartas cánach an Aontais agus áirítear leis gníomhaíochtaí atá comhlántach do ghníomhaíochtaí na gClár Custaim agus Fiscalis.
It supports Union customs policy and taxation policy and includes actions complementary to those of the Customs and Fiscalis programmes.
#2667142
ullmhúchán, faireachán, rialú, inúchóireacht, meastóireacht agus gníomhaíochtaí eile chun clár Fiscalis a bhainistiú agus meastóireacht a dhéanamh ar bhaint amach a chuspóirí,
preparation, monitoring, control, audit, evaluation and other activities for managing the Fiscalis programme and evaluating the achievement of its objectives,
#2667149
aon ghníomhaíocht eile is gá chun cuspóirí chlár Fiscalis a ghnóthú, nó chun tacú leis na cuspóirí sin.
any other action necessary for attaining, or in support of, the objectives of the Fiscalis programme.
#3155341
Tacaíonn sé le beartas custaim agus le beartas cánach an Aontais agus áirítear leis gníomhaíochtaí atá comhlántach do ghníomhaíochtaí na gClár Custaim agus Fiscalis.
It supports Union customs policy and taxation policy and includes actions complementary to those of the Customs and Fiscalis programmes.
#3155613
ullmhúchán, faireachán, rialú, inúchóireacht, meastóireacht agus gníomhaíochtaí eile chun clár Fiscalis a bhainistiú agus meastóireacht a dhéanamh ar bhaint amach a chuspóirí,
preparation, monitoring, control, audit, evaluation and other activities for managing the Fiscalis programme and evaluating the achievement of its objectives,
#3155620
aon ghníomhaíocht eile is gá chun cuspóirí chlár Fiscalis a ghnóthú, nó chun tacú leis na cuspóirí sin.
any other action necessary for attaining, or in support of, the objectives of the Fiscalis programme.
#603388
Rialachán (AE) Uimh. 1286/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Nollaig 2013 lena mbunaítear clár gníomhaíochta chun feabhas a chur ar oibriú na gcóras cánachais san Aontas Eorpach don tréimhse 2014–2020 (Fiscalis 2020) agus lena n-aisghairtear Cinneadh Uimh. 1482/2007/CE
Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC
#603398
Le clár Fiscalis, arna chur chun feidhme ag an gCoimisiún i gcomhar leis na tíortha rannpháirteacha, cuirtear creat Aontais ar fáil do na Ballstáit ina féidir na gníomhaíochtaí comhair sin a fhorbairt, agus atá níos costéifeachtaí ná gach Ballstát a bheith ag bunú creataí comhair aonair ar bhonn déthaobhach nó iltaobhach.
The Fiscalis programme, implemented by the Commission in cooperation with the participating countries, offers Member States a Union framework within which to develop those cooperation activities, and which is more cost-effective than if each Member State were to set up individual cooperation frameworks on a bilateral or multilateral basis.
#603401
Táthar ag súil leis go rannchuideoidh na gníomhaíochtaí faoi Fiscalis 2020, eadhon na córais Eorpacha faisnéise mar a shainítear sa Rialachán seo (Córais Eorpacha Faisnéise), na gníomhaíochtaí comhpháirteacha d'oifigigh údarás cánach agus na comhthionscnaimh oiliúna, le réadú na Straitéise Eoraip 2020 i leith fáis chliste, inbhuanaithe agus chuimsithigh trí fheidhmiú an mhargaidh inmheánaigh a neartú, trí chreat a chur ar fáil chun tacú le gníomhaíochtaí lena bhfeabhsaítear cumas riaracháin na n-údarás cánach agus dul chun cinn teicniúil agus nuálaíocht theicniúil a chur ar aghaidh.
The activities under Fiscalis 2020, namely the European information systems as defined in this Regulation (European Information Systems), the joint actions for officials of tax authorities and the common training initiatives, are expected to contribute to the realisation of the Europe 2020 Strategy for smart, sustainable and inclusive growth by strengthening the functioning of the internal market, providing a framework within which to support activities enhancing the administrative capacity of tax authorities and advancing technical progress and innovation.
#603402
Agus creat á chur ar fáil do ghníomhaíochtaí lena ndéantar iarracht údaráis chánach níos éifeachtúla a bheith ann, lena neartaítear iomaíochas gnóthaí, lena gcuirtear chun cinn fostaíocht agus lena gcuirtear le leasanna airgeadais agus eacnamaíocha na mBallstát an Aontais agus na gcáiníocóirí a chosaint, déanfaidh Fiscalis 2020 feidhmiú na gcóras cánachais sa mhargadh inmheánach a neartú ar bhealach gníomhach, agus ag an am céanna cuirfear leis na bacainní agus na saofa atá sa mhargadh inmheánach cheana a dhíothú de réir a chéile.
In providing a framework for activities which strive for more efficient tax authorities, strengthen the competitiveness of businesses, promote employment and contribute to the protection of the financial and economic interests of the Member States of the Union and of taxpayers, Fiscalis 2020 will actively strengthen the functioning of the taxation systems in the internal market, while contributing to the gradual elimination of existing barriers and distortions within the internal market.
#603403
Ba cheart raon feidhme Fiscalis 2020 a thabhairt i gcomhréir leis na riachtanais reatha atá ann ionas go ndíreodh sé ar na cánacha uile a chomhchuibhítear ar leibhéal an Aontais agus ar chánacha eile a mhéid a bhaineann siad leis an margadh inmheánach agus le comhar riaracháin idir na Ballstáit.
The scope of Fiscalis 2020 should be brought into line with current needs so as to focus on all taxes harmonised at Union level and other taxes in so far as they are relevant for the internal market and for administrative cooperation between the Member States.
#603406
Níor cheart a iarraidh ar shaineolaithe seachtracha, amhail ionadaithe d'údaráis rialtasacha, oibreoirí eacnamaíocha agus a n-eagraíochtaí nó ionadaithe eagraíochtaí idirnáisiúnta a bheith páirteach ach amháin má mheastar go bhfuil a rannchuidiú riachtanach chun cuspóirí Fiscalis 2020 a bhaint amach.
External experts, such as representatives of governmental authorities, economic operators and their organisations or representatives of international organisations should be invited only where their contribution is considered to be essential for achieving the objectives of Fiscalis 2020.