#2029037
Ar a bhfuil: bunaithe ar airgead tirim
Of which: cash-based
Ar a bhfuil: bunaithe ar airgead tirim
Of which: cash-based
Bunaithe ar airgead tirim
Cash-based
Méid an luacha saothair atá bunaithe ar airgead tirim laistigh den luach saothair seasta
The amount of cash-based remuneration within the fixed remuneration
Méid an luacha saothair atá bunaithe ar airgead tirim laistigh den luach saothair inathraithe
The amount of cash-based remuneration within the variable remuneration
Scéim speisialta le haghaidh cuntasaíochta bunaithe ar airgead tirim
Special scheme for cash accounting
Airteagal 167a de Threoir 2006/112/CE — scéim roghnach le haghaidh cuntasaíochta bunaithe ar airgead tirim
Article 167a of Directive 2006/112/EC – optional scheme for cash accounting
An féidir le do Bhallstát roghnú a bheith rannpháirteach sa scéim speisialta le haghaidh cuntasaíochta bunaithe ar airgead tirim?
Is it possible to opt in your Member State for the special scheme for cash accounting?
Sna hidirbhearta i gcuntais eile infhála (F.8), taispeántar tionchar an phrionsabail um fhabhrúis infheidhme i CCE, is é sin idirbhearta a thaifeadadh tráth na hoibleagáide an tsuim a íoc, seachas tráth na híocaíochta iarbhír, cé go bhfuil cuntais phoiblí nó taifeadtaí buiséid bunaithe ar airgead tirim le fada an lá i bhformhór na dtíortha.
Transactions in other accounts receivable (F.8) capture the impact of the accrual principle applicable in the ESA of recording transactions when the obligation to pay arises, not when the payment is actually made, even though public accounts or budget recordings have long been cash-based in most countries.
Ba cheart do na Ballstáit leanúint d’oiliúint leormhaith a sholáthar d’fhoireann na n-údarás custaim agus na n-údarás náisiúnta eile chun na rialuithe sin a dhéanamh, lena n-áirítear ar sciúradh airgid atá bunaithe ar airgead tirim.
Member States should continue to provide adequate training for the staff of customs authorities and other national authorities for the carrying out of those controls, including on cash-based money laundering.
Méideanna an luacha saothair inathraithe seachas méideanna an luacha saothair a nochtar i rónna ‘Bunaithe ar airgead tirim’, ‘Scaireanna nó leasanna úinéireachta coibhéiseacha, faoi réir struchtúr dlíthiúil na hinstitiúide lena mbaineann nó ionstraimí atá nasctha le scaireanna nó ionstraimí coibhéiseacha neamhairgid’ agus ‘Ionstraimí eile’
The amounts of variable remuneration other than disclosed in rows ‘Cash-based’, ‘Shares or equivalent ownership interests, subject to the legal structure of the institution concerned or share-linked instruments or equivalent non-cash instruments’ and ‘Other instruments’
CBL neamhbhailithe (mar gheall ar imghabháil gan chomhpháirteachas agus mar gheall ar dhócmhainneacht) = Fáltais CBL theoiriciúla lúide fáltais CBL iarbhír bunaithe ar airgead tirim arna choigeartú de réir ama lúide ioncam in easnamh (mar gheall ar imghabháil ‘le comhpháirteachas’)
Non-collected VAT (due to evasion without complicity and due to insolvency) = Theoretical VAT receipts less actual VAT receipts based on time-adjusted cash less missing revenue (due to evasion ‘with complicity’).