Gaois

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110 results

  3. FINANCE · PRODUCTION, TECHNOLOGY AND RESEARCH|research and intellectual property|intellectual property

    #609712

    IATE #847566
    dleacht Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Erträgnisse aus Urheberrechten
    de
    authors' royalties | author royalty | author's royalties | author's royalty | royalties | royalty | creators' royalties | creator's royalty | creator's royalties
    en
    Definition fees paid to authors or creators, representing a share in the returns from the use of their work Reference Council-EN
    Comment "For example a percentage of the retail price of a publication or of the box office revenues of a theatre, paid periodically according to the number of copies sold or performances given.See also:- royalty IATE:873543 - copyright IATE:858491"
    droits d'auteur
    fr
    Definition "Redevances perçues par le créateur d'une œuvre de l'esprit au titre du droit d'auteur pour l'exploitation de son œuvre.Synonyme de redevance IATE:873543 ." Reference Council-FR
    Comment """droits d'auteur"" vise ici l'argent que touche un auteur pour l'exploitation de son œuvre (= redevance). Voir aussi:- IATE:873543 redevance et- IATE:858491 droits d'auteur, au sens de l'ensemble des droits moraux et patrimoniaux dont jouissent les créateurs d'oeuvres littéraires et artisitiques."
  4. ENVIRONMENT

    #672405

    IATE #48778
    dleacht Reference an Ghníomhaireacht Eorpach Comhshaoil (GEC)
    ga
    Lizenzgebühr
    de
    royalty
    en
    Definition 1.Compensation for the use of a person's property, based on an agreed percentage of the income arising from its use. Reference ---
    redevance
    fr
  5. EUROPEAN UNION · TRADE|tariff policy|customs regulations · FINANCE

    #677231

    IATE #1081120
    aisíoc dleachta Reference "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ;An tAcht Airgeadais, 1989, http://www.acts.ie/ga.act.1989.0010.1.html [27.6.2018] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Erstattung der Abgaben
    de
    repayment of duty | repayment
    en
    Definition the refunding of any import or export duty that has been paid Reference "Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code), Art. 4 (23), CELEX:32008R0450/EN"
    Comment legal definition
    remboursement des droits
    fr
    Definition restitution de tout droit ayant été acquitté à l'importation ou à l'exportation Reference "Règlement (CE) n° 450/2008 du Parlement européen et du Conseil établissant le code des douanes communautaire (code des douanes modernisé), CELEX:32008R0450/FR"
  6. TRADE|tariff policy · FINANCE|taxation

    #675455

    IATE #847147
    aisíocaíocht dleachtanna custaim Reference "Rialachán (AE) Uimh. 511/2011 lena gcuirtear chun feidhme clásal coimirce déthaobhach an Chomhaontaithe Saorthrádála idir an tAontas Eorpach agus a Bhallstáit agus Poblacht na Cóiré, CELEX:32011R0511/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Language usage """Lacáiste custaim"" a thugtar san Fhoclóir Staidéir Ghnó"
    aisíocaíocht dleachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfaidh an Coimisiún faireachán ar na hathruithe a thagann ar staidreamh maidir le hallmhairiú agus onnmhairiú tháirgí na Cóiré in earnálacha íogaire a bhféadfadh aisíocaíocht dleachta ó dháta chur i bhfeidhm an Chomhaontaithe difear a dhéanamh dóibh agus comhoibreoidh sé ar bhonn rialta leis na Ballstáit agus le tionscal an Aontais, agus malartóidh sé sonraí leo ar bhonn rialta.' Reference "Rialachán (AE) Uimh. 511/2011 lena gcuirtear chun feidhme clásal coimirce déthaobhach an Chomhaontaithe Saorthrádála idir an tAontas Eorpach agus a Bhallstáit agus Poblacht na Cóiré, CELEX:32011R0511/GA"
    Rückerstattung | Zollrückvergütung | Rückzoll
    de
    Definition vollständiges oder teilweises Erstatten, Erlassen oder Nichterheben von Zöllen oder Abgaben gleicher Wirkung auf ausländische Vorleistungen (Rohstoffe, Halbzeug oder Teile), die in die Herstellung eines in ein Drittland auszuführenden Enderzeugnisses eingehen Reference "Arbeitsunterlage der Kommission über die Zukunft der „Rückerstattung“ in den Ursprungsregeln der Freihandelsabkommen der EU /* KOM/2010/0077 endg. CELEX:52010DC0077/DE"
    drawback of customs duties | duty drawback | drawback
    en
    Definition refunding, remission or non-payment - partial or complete - of customs duties or equivalent charges on foreign inputs (raw, semi-manufactured materials or components) that are used in the production of a final product which is exported to a third country Reference "The future of 'Duty Drawback' in the rules of origin of EU's Free Trade Agreements (Commission working document), CELEX:52010DC0077/EN"
    Comment To illustrate the mechanism, one could imagine that a Japanese car engine is charged with 10% duties when entering Korea. When this car engine is assembled into a Korean car which is then exported to the EU, the Korean car manufacturer could 'draw back' the 10% duties he paid on the foreign input/Japanese car engine.
    ristourne des droits de douane | remboursement des droits | rembours
    fr
    Definition remise totale ou partielle des droits de douanes ou taxes versés sur l'importation de marchandises, accordée lorsque ces dernières sont réexportées soit en l'état, soit après transformation ou incorporation dans un autre produit Reference """Dictionnaire de la comptabilité et de la gestion financière"", L. Ménard, 2004, Institut canadien des comptables agréés, ISBN: 1-55385-121-8"
    Comment "Voir aussi:-système de ristourne [IATE:788143 ]"
  8. INTERNATIONAL RELATIONS|international affairs|international agreement

    #609150

    IATE #844332
    an Coinbhinsiún maidir le díolúine longa ospidéil le linn cogaidh ó íocaíochtaí dleachtanna agus cánacha a gearradh ar mhaithe leis an stát Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Coinbhinsiún na Háige i dtaobh Longa Ospidéil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abkommen über die Lazarettschiffe
    de
    Comment MISC: Den Haag, 21.12.1904.
    Convention for the Exemption of Hospital Ships, in Time of War, from The Payment of all Dues and Taxes Imposed for the Benefit of the State | Hague Convention on Hospital Ships
    en
    Comment "Signed at The Hague, 21 December 1904.For the text of the Convention, see the International Committee of the Red Cross > Treaties Home > Introduction > Full text http://www.icrc.org/ihl.nsf/FULL/175?OpenDocument [11.10.2011]"
    Convention sur les bâtiments hospitaliers
    fr
    Comment MISC: Signature: 1904.12.21 's-Gravenhage
  9. EUROPEAN UNION · FINANCE|taxation

    #654128

    IATE #3565637
    an Coiste um Dhleacht Mháil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Verbrauchsteuerausschuss
    de
    Committee on Excise Duty
    en
    Definition "committee set up by Council Directive 2008/118/EC to assist the Commission which replaces the Committee on Excise Duties [ IATE:1917168 ] set up by Directive 92/12/EEC" Reference "Directive 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, CELEX:32008L0118/EN"
    comité de l'accise
    fr
  10. INTERNATIONAL RELATIONS|international affairs|international agreement · SOCIAL QUESTIONS|health|health policy

    #604927

    IATE #769101
    an Comhaontú maidir le Trealamh Míochaine, Máinliachta agus Saotharlainne a Allmhairiú go Sealadach, Saor ó Dhleacht, lena Úsáid ar Saoriasacht in Ospidéil agus in Institiúidí Leighis eile ar mhaithe le Fáthmheas nó Cóireáil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Übereinkommen über die vorübergehende zollfreie Einfuhr von medizinischem, chirurgischem und Laboratoriumsmaterial zur leihweisen Verwendung für Diagnose- und Behandlungszwecke in Krankenhäusern und anderen Einrichtungen des Gesundheitswesens
    de
    Comment Strassburg, 28.04.1960
    Agreement on the Temporary Importation, free of duty, of Medical, Surgical and Laboratory Equipment for use on free loan in Hospitals and other Medical Institutions for purposes of Diagnosis or Treatment
    en
    Definition The Agreement is designed to enable countries in urgent need to obtain the necessary material free from customs duties for a renewable period of six months, especially steel lungs in the event of an epidemic or a catastrophy. Under the Agreement measures are provided for in addition to those already taken by WHO and the Red Cross. Reference "Council of Europe Treaty Office summary http://conventions.coe.int/Treaty/en/Summaries/Html/033.htm (24.4.2012)"
    Comment "Signed: Strasbourg, 28.4.1960Entry into force: 29.7.1960European Treaty Series (ETS) No. 033Authentic versions: EN-FRAdditional Protocol ETS No. 110 ( IATE:775602 ) provides for the accession of the European Economic Community to the Agreement by signing it and since its entry into force forms an integral part of this Agreement."
    Accord pour l'importation temporaire en franchise de douane, à titre de prêt gratuit et à des fins diagnostiques ou thérapeutiques, de matériel médico-chirurgical et de laboratoire destiné aux établissements sanitaires
    fr
    Definition accord dont l'objet est de permettre aux pays qui en ont un besoin urgent d'obtenir le matériel nécessaire, en franchise de douane pendant six mois renouvelables, notamment des poumons d'acier dans l'éventualité d'une épidémie ou catastrophe Reference "site Conseil de l'Europe, résumé du traité, http://conventions.coe.int/Treaty/fr/Summaries/Html/033.htm (22.3.2012)"
    Comment Signature: 28.4.1960 à StrasbourgEntrée en vigueur: 29.7.1960Conseil de l'Europe; STCE n° 033Versions authentiques: EN-FRCet accord complète les mesures déjà prises par l'OMS et la Croix-Rouge.
  15. TRADE|trade policy|common commercial policy · TRADE|tariff policy|common tariff policy

    #648694

    IATE #3543242
    beart sealadach beartais tráchtála i bhfoirm dleachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I gcás ina mbainfidh an fiach custaim, áfach, le beart sealadach beartais tráchtála i bhfoirm dleachta, iontrálfar méid na dleachta ar allmhairí nó ar onnmhairí is iníoctha sna cuntais laistigh de dhá mhí ón dáta a bhfoilseofar in Iris Oifigiúil an Aontais Eorpaigh an Rialachán lena mbunaítear an beart críochnaitheach beartais tráchtála.' Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GA"
    provisional commercial policy measure taking the form of a duty
    en
    Definition a temporary non-tariff-measure established, as part of the common commercial policy, in the form of an import duty Reference "COM-FI, based on: Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code), Art. 4 (30), CELEX:32008R0450/EN"
  17. FINANCE|taxation|tax on income

    #654755

    IATE #3567275
    cáin talún dleachta stampála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    stamp duty land tax | SDLT
    en
    Definition tax paid on the purchase of a property or land over a certain price in England, Wales or Northern Ireland (or formerly in Scotland) Reference "GOV.UK > Housing and local services > Owning and renting a property > Stamp Duty Land Tax, https://www.gov.uk/stamp-duty-land-tax/overview [1.12.2015]"
    Comment "In Scotland it has been replaced by land and buildings transaction tax (LBTT) [ IATE:3567276 ]."