Gaois

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5 thoradh

  2. FINANCE|taxation

    #657210

    IATE #3571388
    aistriú sócmhainní Tagairt "Rialachán (AE) Uimh. 806/2014 lena mbunaítear rialacha aonfhoirmeacha agus nós imeachta aonfhoirmeach maidir le réiteach institiúidí creidmheasa agus gnólachtaí infheistíochta áirithe faoi chuimsiú Sásra Réitigh Aonair agus Ciste Réitigh Aonair agus lena leasaítear Rialachán (AE) Uimh. 1093/2010, CELEX:32014R0806/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Übertragung von Vermögenswerten
    de
    Sainmhíniú Vorgang, bei dem ein Mitgliedstaat das Besteuerungsrecht für die übertragenen Vermögenswerte verliert, wobei die Vermögenswerte im rechtlichen oder wirtschaftlichen Eigentum desselben Steuerpflichtigen verbleiben Tagairt "Richtlinie (EU) 2016/1164 des Rates vom 12. Juli 2016 mit Vorschriften zur Bekämpfung von Steuervermeidungspraktiken mit unmittelbaren Auswirkungen auf das Funktionieren des Binnenmarkts CELEX:32016L1164/DE"
    transfer of assets
    en
    Sainmhíniú operation whereby a Member State loses the right to tax the transferred assets, whilst the assets remain under the legal or economic ownership of the same taxpayer Tagairt "Council Directive (EU) 2016/1164 of of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, CELEX:32016L1164/EN"
    Nóta "- For the meaning of the term in Council Directive 2009/133/EC ('operation whereby a company transfers without being dissolved all or one or more branches of its activity to another company in exchange for the transfer of securities representing the capital of the company receiving the transfer'), see IATE:1115916 - For the meaning of the term as an 'operation whereby ownership of an asset is passed to another person, trust or company', see IATE:3571724 "
    transfert d'actifs
    fr
    Sainmhíniú opération par laquelle un État membre perd le droit d'imposer les actifs transférés, tandis que les actifs restent la propriété juridique ou économique du même contribuable Tagairt "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, CELEX:32016L1164/FR"
  3. FINANCE

    #657447

    IATE #3571724
    aistriú sócmhainní Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Aon ghlanfháltais ó aistriú sócmhainní nó dliteanas na hinstitiúide faoi réiteach nuair a chuirfear an uirlis díolacháin ghnó i bhfeidhm ba cheart go rachadh siad chun tairbhe don eintiteas a bheadh fágtha sna himeachtaí foirceanta.' Tagairt "Rialachán (AE) Uimh. 806/2014 lena mbunaítear rialacha aonfhoirmeacha agus nós imeachta aonfhoirmeach maidir le réiteach institiúidí creidmheasa agus gnólachtaí infheistíochta áirithe faoi chuimsiú Sásra Réitigh Aonair agus Ciste Réitigh Aonair agus lena leasaítear Rialachán (AE) Uimh. 1093/2010, CELEX:32014R0806/GA"
    Vermögensübertragung
    de
    transfer of assets | asset transfer
    en
    Sainmhíniú "operation whereby ownership of an asset [ IATE:1071300 ] is passed to another person, trust or company" Tagairt "COM-Terminology Coordination, based on: - Deloitte, 'Private Client: topical tax matters', Andrew Shepherd, 17.7.2013, p. 10, http://www.step.org/sites/default/files/Final%20STEP%20presentation%20-%20July%202013.pdf [27.4.2016] - 'transfer of assets', West's Encyclopedia of American Law, retrieved from The Free Dictionary, http://legal-dictionary.thefreedictionary.com/Transfer+of+Assets [8.2.2017]"
    Nóta "- For the meaning of the term in Council Directive (EU) 2016/1164, where there is no change in ownership, see IATE:3571388 - For the meaning of the term in Council Directive 2009/133/EC ('operation whereby a company transfers without being dissolved all or one or more branches of its activity to another company in exchange for the transfer of securities representing the capital of the company receiving the transfer'), see IATE:1115916 "
    transfert d'actifs
    fr
  4. FINANCE|taxation

    #619767

    IATE #1115916
    aistriú sócmhainní Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Aon ghlanfháltais ó aistriú sócmhainní nó dliteanas na hinstitiúide faoi réiteach nuair a chuirfear an uirlis díolacháin ghnó i bhfeidhm ba cheart go rachadh siad chun tairbhe don eintiteas a bheadh fágtha sna himeachtaí foirceanta.' Tagairt "Rialachán (AE) Uimh. 806/2014 lena mbunaítear rialacha aonfhoirmeacha agus nós imeachta aonfhoirmeach maidir le réiteach institiúidí creidmheasa agus gnólachtaí infheistíochta áirithe faoi chuimsiú Sásra Réitigh Aonair agus Ciste Réitigh Aonair agus lena leasaítear Rialachán (AE) Uimh. 1093/2010, CELEX:32014R0806/GA"
    Einbringung von Unternehmensteilen
    de
    Sainmhíniú Vorgang, durch den eine Gesellschaft, ohne aufgelöst zu werden, ihren Betrieb insgesamt oder einen oder mehrere Teilbetriebe in eine andere Gesellschaft gegen Gewährung von Anteilen am Gesellschaftskapital der übernehmenden Gesellschaft einbringt Tagairt "RL 2009/133/EG des Rates über das gemeinsame Steuersystem für Fusionen, Spaltungen, Abspaltungen, die Einbringung von Unternehmensteilen und den Austausch von Anteilen, die Gesellschaften verschiedener Mitgliedstaaten betreffen, sowie für die Verlegung des Sitzes einer Europäischen Gesellschaft oder einer Europäischen Genossenschaft von einem Mitgliedstaat in einen anderen Mitgliedstaat, Art.2 Buchst.d CELEX:32009L0133/DE"
    transfer of assets
    en
    Sainmhíniú operation whereby a company transfers without being dissolved all or one or more branches of its activity to another company in exchange for the transfer of securities representing the capital of the company receiving the transfer Tagairt "Directive 2009/133/EC on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States, CELEX:02009L0133-20130701/EN"
    Nóta "- For the meaning of the term in Council Directive (EU) 2016/1164, where there is no change in ownership, please see IATE:3571388 - For the meaning of the term as an 'operation whereby ownership of an asset is passed to another person, trust or company', see IATE:3571724 "
    apport d'actifs
    fr
    Sainmhíniú opération par laquelle une société apporte, sans être dissoute, l'ensemble ou une ou plusieurs branches de son activité à une autre société, moyennant la remise de titres représentatifs du capital social de la société bénéficiaire de l'apport Tagairt "Directive 2009/133/CE du Conseil concernant le régime fiscal commun applicable aux fusions, scissions, scissions partielles, apports d’actifs et échanges d’actions intéressant des sociétés d’États membres différents, ainsi qu’au transfert du siège statutaire d’une SE ou d’une SCE d’un État membre à un autre, CELEX:32009L0133/FR"
  5. BUSINESS AND COMPETITION|accounting

    #644833

    IATE #3520540
    aistrithe sóchmhainní ó chustaiméirí Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    transfers of assets from customers
    en
    Sainmhíniú agreements in which an entity receives from a customer an item of property, plant and equipment that the entity must then use either to connect the customer to a network or to provide the customer with ongoing access to a supply of goods or services (such as a supply of electricity, gas or water) or to do both Tagairt "IFRS Work Plan for Interpretations (IFRICs)>Projects>Interpretations Committee Activities>IFRIC 18 http://www.ifrs.org/Current-Projects/IFRIC-Projects/IFRIC-18/Pages/IFRIC-18-Transfers-of-Assets-from-Customers.aspx [24.10.2016]"