Gaois

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3 results

  1. EUROPEAN UNION|European construction|European Union · FINANCE

    #590156

    IATE #3570416
    an Treoir maidir le hÍocaíochtaí Déanacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is mór an cúnamh do ghnólachtaí beaga iad an leasú ar an Treoir maidir le hÍocaíochtaí Déanacha (a cheanglaíonn ar údaráis phoiblí íocaíochtaí a dhéanamh laistigh de 30 lá, a bhíonn mar ráthaíocht slándála ag FBManna) agus an Treoir maidir le rshonrascú (a thugann stádas do r-shonraisc atá comhionann le sonraisc ar pháipéar).' Reference 'Fiontair Bheaga agus Mheánmhéide,' Parlaimint na hEorpa, https://www.europarl.europa.eu/ftu/pdf/ga/FTU_2.4.2.pdf [15.7.2020]
    Treoir 2011/7/AE maidir le cur in aghaidh íocaíochtaí déanacha in idirbhearta tráchtála Reference Rialachán (AE) 2019/630 lena leasaítear Rialachán (AE) Uimh. 575/2013 a mhéid a bhaineann le cumhdach caillteanais íosta le haghaidh risíochtaí neamhthuillmheacha, CELEX:32019R0630/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zahlungsverzugsrichtlinie | Richtlinie 2011/7/EU zur Bekämpfung von Zahlungsverzug im Geschäftsverkehr
    de
    Late Payment Directive | Directive 2011/7/EU on combating late payment in commercial transactions
    en
    Comment For more information on this Directive, see European Commission > Growth > Entrepreneurship and small and medium-sized enterprises (SMEs) > SME support > Late Payment Directive, http://ec.europa.eu/growth/smes/support/late-payment_en [6.9.2016]
  2. EUROPEAN UNION|European Union law|EU act · FINANCE|taxation

    #588740

    IATE #3567977
    an Treoir in aghaidh Seachaint Cánach Reference an Roinn Airgeadais > Tuarascáil Bhliantúil 2018
    ga
    Context Mar chuid de thiomantas na hÉireann leis an Treoir in aghaidh Seachaint Cánach (ATAD) a chur i bhfeidhm, thug an tAcht isteach ATAD nua maidir le cáin scoir comhlíontach agus rialacha maidir le Comhlacht Eachtrannach faoi Rialú (CFC). Reference an Roinn Airgeadais > Tuarascáil Bhliantúil 2018 (20.1.2020)
    ATAD Reference an Roinn Airgeadais > Tuarascáil Bhliantúil 2018
    ga
    Comment ATAD 1: Treoir (AE) 2016/1164 ón gComhairle lena leagtar síos rialacha in aghaidh cleachtais seachanta cánach a mbíonn tionchar díreach acu ar fheidhmiú an mhargaidh inmheánaighATAD 2: Treoir ón gComhairle lena leasaítear Treoir (AE) 2016/1164 maidir le neamhréireanna hibrideacha le tríú tíortha
    Richtlinie mit Vorschriften zur Bekämpfung von Steuervermeidungspraktiken mit unmittelbaren Auswirkungen auf das Funktionieren des Binnenmarkts | Richtlinie zur Bekämpfung von Steuervermeidung | Richtlinie zur Bekämpfung von Steuervermeidungspraktiken | ATAD-Richtlinie
    de
    Definition Richtlinie, die verhindern soll, dass Steuerpflichtige die Unterschiede zwischen den nationalen Steuersystemen nutzen, um Einkünfte der Versteuerung zu entziehen Reference Council-DE nach Vorschlag für eine Richtlinie des Rates mit Vorschriften zur Bekämpfung von Steuervermeidungspraktiken mit unmittelbaren Auswirkungen auf das Funktionieren des Binnenmarkts, COM(2016) 26 final CELEX:52016PC0026/DE
    Comment Teil des Pakets zur Bekämpfung der Steuervermeidung ATAD/all" id="ENTRY_TO_ENTRY_CONVERTER" target="_blank">IATE:3567894ATAD : Richtlinie (EU) 2016/1164 des Rates (13.1.2020)ATAD 2: Richtlinie (EU) 2017/952 des Rates zur Änderung der Richtlinie (EU) 2016/1164 bezüglich hybrider Gestaltungen (13.1.2020) IATE:3571352
    ATAD I | ATA Directive | Anti-Tax-Avoidance Directive | ATAD | Anti-Tax Avoidance Directive | anti-BEPS Directive 2 | ATAD 1 | Anti Tax Avoidance Directive
    en
    Definition directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market Reference Council Directive (EU) 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market
    Comment Part of the 'anti-tax-avoidance package'. An early version was known as the anti-BEPS Directive. See also 'BEPS'. ATAD 1: Council Directive (EU) 2016/1164 ATAD 2: Council Directive (EU) 2017/952 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries [ IATE:3571352 ].
    directive ATAD | ATAD | directive sur la lutte contre l'évasion fiscale | directive anti-évasion fiscale | ATAD I | directive ATA | ATAD 1
    fr
    Definition directive visant principalement à unifier le droit fiscal international et à imposer les groupes multinationaux là où ils génèrent leurs bénéfices, en imposant aux États membres de transposer dans leur législation interne un socle minimal de règles visant à lutter contre l'évasion fiscale Reference Conseil-FR, sur la base de la directive (UE) 2016/1164 du Conseil établissant des règles pour lutter contre les pratiques d'évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur, JO L 193 du 19.7.2016, CELEX:32016L1164/FR [20.1.2017]
    Comment Adoptée le 12.7.2016 (date limite de transposition: 31.12.2018), cette directive s'applique aux contribuables soumis à l'impôt sur les sociétés IATE:771970 dans un État membre (y compris les filiales européennes de sociétés de pays tiers). Elle fait partie du paquet de mesures contre l'évasion fiscale, IATE:3567894 . Voir aussi BEPS (érosion de la base d'imposition et transfert de bénéfices) IATE:3549291 .
  3. EUROPEAN UNION|European Union law|EU act · FINANCE|financial institutions and credit · FINANCE|free movement of capital|free movement of capital · LAW|criminal law · POLITICS|politics and public safety|public safety

    #589134

    IATE #3568594
    AMLD Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Treoir (AE) 2015/849 maidir le cosc a chur le húsáid an chórais airgeadais chun críoch sciúrtha airgid agus maoinithe sceimhlitheoireachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    vierte Geldwäscherichtlinie | vierte Richtlinie gegen Geldwäsche | vierte Richtlinie zur Bekämpfung der Geldwäsche | Richtlinie (EU) 2015/849 zur Verhinderung der Nutzung des Finanzsystems zum Zwecke der Geldwäsche und der Terrorismusfinanzierung
    de
    4th AMLD | Fourth AMLD | Fourth European Union AMLD | 4th AML Directive | Fourth EU Anti-Money Laundering Directive | 4AMLD | Fourth Anti-Money Laundering Directive | 4th Anti-Money Laundering Directive | 4th European Union Anti-Money Laundering Directive | Fourth European Union AML Directive | 4th EU AML Directive | AMLD4 | Fourth EU AML Directive | 4th EU Anti-Money Laundering Directive | Fourth EU AMLD | 4th European Union AML Directive | 4th European Union AMLD | Fourth AML Directive | 4th EU AMLD | Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing | Fourth European Union Anti-Money Laundering Directive
    en
    Definition --- Reference CELEX:32015L0849
    Comment Entry into force: 26.6.2015 Repealed Directive 2005/60/EC (Third AML Directive) [ IATE:3526739 ]. Chronology: - First AML Directive: Directive 91/308/EEC, CELEX:31991L0308 - Second AML Directive: Directive 2001/97/EC, CELEX:32001L0097 - Third AML Directive: Directive 2005/60/EC, CELEX:32005L0060 - Fourth AML Directive: Directive (EU) 2015/849, CELEX:32015L0849 - New proposal ( CELEX:52016PC0450 ): amendment of AMLD4 including as regards virtual currencies [ IATE:3556222 ]A short introduction to this proposal can be found in Lexicology http://www.lexology.com/library/detail.aspx?g=acb6e149-0f65-488b-87ba-080304c63806&utm_source=lexology+daily+newsfeed&utm_medium=html+email+-+body+-+general+section&utm_campaign=lexology+subscriber+daily+feed&utm_content=lexology+daily+newsfeed+2016-11-22&utm_term= [23.11.2016]
    Directive (UE) 2015/849 du Parlement Européen et du Conseil du 20 mai 2015 relative à la prévention de l'utilisation du système financier aux fins du blanchiment de capitaux ou du financement du terrorisme | quatrième directive sur la lutte contre le blanchiment des capitaux | quatrième directive anti-blanchiment
    fr
    Comment Entrée en vigueur: 26.6.2015.A abrogé la troisième directive anti-blanchiment (= 2005/60/CE) [ IATE:3526739 ]Chronologie des textes précédents:- première directive anti-blanchiment: directive 91/308/CEE, CELEX:31991L0308 - deuxième directive anti-blanchiment: directive 2001/97/CE, CELEX:32001L0097 - troisème directive anti-blanchiment: directive 2005/60/CE, CELEX:32005L0060