#572294
Ní hionann léasú oibriúcháin agus léasú airgeadais:
Operating leasing is different from financial leasing:
Scag na torthaí
Bailiúcháin
484 toradh in 142 doiciméad
#492649
(a) ioncam ó ghléasra agus innealra a léasú, agus
(a) income from the leasing of plant and machinery, and
#496828
Léasú airgeadais.
Financial leasing.
#498313
(a) iasachtaí, morgáistí, léasú, cíosléasú agus fruilcheannach agus gach comhshocraíocht den tsamhail chéanna,
(a) loans, mortgages, leasing, lease rental and hire-purchase, and all similar arrangements,
#501144
Léasú
Leasing
#501341
Mionsonraí maidir le maoiniú chun aerárthaí a cheannach/léasú, lena n-áirítear, i gcás léasaithe, téarmaí agus coinníollacha an chonartha.
Details of the financing of aircraft purchase/leasing including, in the case of leasing, the terms and conditions of contract.
#505762
i gcás léasa, déanfar an trealamh a chlárú i mBallstát áirithe.
in case of leasing, the equipment shall be registered in a Member State.
#571251
I gcásanna léasaithe airgeadais, glactar leis go dtarlaíonn athrú ar an úinéireacht.
In cases of financial leasing, a change of ownership is assumed.
#571612
léasú airgeadais;
financial leasing;
#572328
cíosanna sócmhainní seasta, e.g. léasú oibriúcháin innealra, gluaisteán, bogearraí agus bunábhar siamsaíochta;
rental of fixed assets, e.g. the operational leasing of machines, cars, software and entertainment originals;
#572541
éadálacha sócmhainní seasta trí léasú airgeadais;
the acquisition of fixed assets by financial leasing;
#572572
léasaithe airgeadais, nuair a iontráiltear athrú úinéireachta ón léasóir chuig an léasaí go barúlach;
financial leasing, when a change of ownership from lessor to lessee is imputed;
#575858
is féidir le hearraí marthanacha a bheith ar cíos nó a bheith faoi réir léasú oibriúcháin.
durable goods can be rented or be subject to operating leasing.
#577133
Aon chorparáid a bhfuil léasú airgeadais ar cheann dá cuid sainghnóthaí, fiú má thugtar cuideachta réadmhaoine nó cuideachta léasaithe aerárthaí ar an gcorparáid sin, ba cheart í a aicmiú mar idirghabhálaí airgeadais a chuireann iasachtaí ar fáil do na haonaid a fhaigheann sócmhainní ar léas uaidh.
Any corporation that specialises in financial leasing, even if called a property company or aircraft leasing company, shall be classified as a financial intermediary offering loans to the units leasing assets from them.
#577136
Is cineál léasaithe airgeadais é an fruilcheannach.
Hire purchase is a type of financial leasing.
#586231
léasú i gcomhréir le mír 7.
leasing in accordance with paragraph 7.
#589101
oifigí nó áitribh tráchtála eile agus na risíochtaí a bhaineann le hidirbhearta léasaithe maoine.
offices or other commercial premises and the exposures related to property leasing transactions;
#647666
Chun críocha an Airteagail seo, ciallaíonn 'maoiniú fiachais' iasachtaí, léasú nó ráthaíochtaí.
For the purposes of this Article, 'debt finance' means loans, leasing or guarantees.
#651326
réadmhaoin a thógáil, a fháil, lena n-áirítear léasú, nó a fheabhsú;
the construction, acquisition, including leasing, or improvement of immovable property;
#708822
Uirlisí móra agus trealamh a dheisiú, a léasú agus chur amach ar cíos
Repair, leasing and rental of major tools and equipment
#725665
Trealamh teicniúil a fháil mar éadáil nó a léasú
Acquisition or leasing of technical equipment
#725672
i gcás léasa, déanfar an trealamh a chlárú i mBallstát.
in case of leasing, the equipment shall be registered in a Member State.
#734171
Cuirfear san áireamh leis an measúnú sin láithreacht chuideachtaí léasaithe rothra, nó gníomhaithe eile margaidh a dhéanann rothra a léasú, sa mhargadh ábhartha.
This assessment shall take into account the presence of rolling-stock leasing companies, or of other market actors providing for the leasing of rolling stock, in the relevant market.
#845022
Ar Aghaidh (CUID III. Mianaigh agus Minearail Stait do Leasu.)
Next (PART III LEASING OP STATE MINES AND MINERALS)
#845090
CUID III. Mianaigh agus Minearail Stait do Leasu.
PART III LEASING OP STATE MINES AND MINERALS
#845155
Lch. Roimhe Seo (CUID III. Mianaigh agus Minearail Stait do Leasu.)
Previous (PART III LEASING OP STATE MINES AND MINERALS)
#850891
Comhachta breise maidir le talamh d'fháil, do dhíol agus do chur ar léas fé Achtanna na Sclábhaithe, 1883 go 1931.
Additional powers as to acquisition, sale and leasing of land under Labourers Act, 1883 to 1931.
#882413
Talamh do dhíol agus do chur ar léas.
Sale and leasing of land.
#1090758
The Leasing Powers Act for Religious Worship in Ireland, 1855.
The Leasing Powers Act for Religious Worship in Ireland, 1855.
#1253770
An tUdarás do léasadh talún ar chíos comhaltais.
Leasing by Authority of land at concessionary rent.
#1272636
folaíonn an briathar “fruiliú”, maidir le hearraí so-chorraithe, ligean ar aon tearmaí lena n-áirítear léasadh;
"hire", in relation to movable goods, includes a letting on any terms including a leasing;
#1300808
Conarthaí léasúcháin:
Leasing contracts:
#1300828
(3) Chun críocha an ailt seo déanfar caillteanais a tabhaíodh ar chonradh léasúcháin agus brabúis a d'eascair faoi chonradh den sórt sin a ríomh amhail is dá mb'ionann comhalladh an chonartha léasúcháin agus trádáil a thosaigh an chéad chuideachta a sheoladh, ar leithligh ó aon trádáil eile a bhí á seoladh aici, nuair a thosaigh an ligean faoin gconradh léasúcháin.
(3) For the purposes of this section losses incurred on a leasing contract and profits arising under such a contract shall be computed as if the performance of the leasing contract were a trade begun to be carried on by the first company, separately from any other trade which it may carry on, at the commencement of the letting under the leasing contract.
#1341234
bolcthainceanna cuisnithe bainne a léasú
leasing of refrigerated bulk milk tanks. [GA]
#1411961
(i) caiteachas a tabhaíodh ar innealra nó gléasra a sholáthrófar an 25ú lá d'Eanáir, 1984, nó dá éis. lena léasú i gcúrsa trádála léasúcháin, nó
(i) expenditure incurred on machinery or plant provided on or after the 25th day of January, 1984, for leasing in the course of a trade of leasing, or
#1411967
ciallaíonn “trádáil léasúcháin”—
"trade of leasing" means—
#1411969
(i) trádáil arb éard í go hiomlán léasú innealra nó gléasra, nó
(i) a trade which consists wholly of the leasing of machinery or plant, or
#1420849
Ioncam áirithe ó thalamh feirmeoireachta a léasú a bheith díolmhaithe.
Exemption of certain income from leasing of farm land.
#1432615
(i) caiteachas a tabhaíodh ar innealra nó gléasra a sholáthrófar an 25ú lá d'Eanáir, 1984, nó dá éis, lena léasú i gcúrsa trádála léasúcháin, nó
(i) expenditure incurred on machinery or plant provided on or after the 25th day of January, 1984, for leasing in the course of a trade of leasing, or
#1458249
(v) maidir le suimeanna a bheidh gan íoc leis an gCorparáid, nó a bheidh dlite di, i leith comhaontuithe fruilcheannaigh nó léasaithe,
(v) sums unpaid or due to the Corporation, in respect of hire-purchase or leasing agreements,
#1483641
(II) léasú talún nó foirgneamh, nó
(II) the leasing of land or buildings, or
#1483651
(A) iasachtaí, morgáistí, léasú, cíosléasú agus fruilcheannach agus gach comhshocraíocht dá samhail,
(A) loans, mortgages, leasing, lease rental and hire-purchase, and all similar arrangements,
#1491301
(k) léasú,
( k ) leasing,
#1500943
“(II) léasú talún nó foirgneamh (seachas léasú foirgnimh réamh-mhonarchan), nó”,
"(II) the leasing of land or buildings (other than the leasing of an advance factory building), or",
#1500953
(b) mar thagairtí a fholaíonn foirgniú agus léasú foirgnimh réamh-mhonarchan: [EN]
( b ) as including the construction and the leasing of an advance factory building:
#1541692
leasing;
leasing;
#1648899
Íocaíochtaí i gcomhair fruilithe fhadtéarmaigh earraí agus i gcomhair léasaithe fhadtéarmaigh oibríochtúla earraí
Payments for long-term rental and operational leasing of goods
#1777501
Lamháltais atá dlite ar mhaithe le suíomh a léasú, más infheidhme, nó chun an trealamh a léasú atá riachtanach ionas go n-oibreoidh na saoráidí glactha calafoirt;
Concessions due for site leasing, if applicable, or for leasing the equipment necessary for the operation of port reception facilities;
#1798328
oifig nó áitribh tráchtála eile amháin nó níos mó agus na risíochtaí a bhaineann le hidirbhearta léasaithe maoine;
one or more offices or other commercial premises and the exposures related to property leasing transactions;
#1820095
Trealamh teicniúil a fháil nó a léasú
Acquisition or leasing of technical equipment