Gaois

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4 results

  1. LAW · FINANCE|taxation

    #653138

    IATE #3562633
    comhchaighdeán tuairiscithe agus díchill chuí maidir le faisnéis ar chuntais airgeadais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    CRS Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Gemeinsamer Melde- und Sorgfaltsstandard für Informationen über Finanzkonten | gemeinsamer Melde- und Sorgfaltsstandard | CRS | Gemeinsamer Meldestandard
    de
    Definition Muster der Meldevorschriften in Bezug auf meldepflichtige Finanzinformationen, meldepflichtige Finanzinstitute und meldepflichtige Konten, sowie die Sorgfaltsvorschriften, die die Finanzistitute zur Identifizierung meldepflichtiger Konten zu erfüllen haben Reference "Council-DE gestützt auf OECD-Dok. ""Standard für den automatischen Informationsaustausch über Finanzkonten"" http://www.oecd.org/ctp/exchange-of-tax-information/standard-fur-den-automatischen-informationsaustausch-von-finanzkonten.pdf (27.10.14)"
    Comment "Der Gemeinsame Melde- und Sorgfaltsstandard bildet gemeinsam mit der Vereinbarung zwischen zuständigen Behörden IATE:3557429 den ""Standard für den automatischen Informationsaustausch über Finanzkonten"" der OECD IATE:3556142"
    CRS | Common Reporting Standard | Common standard on reporting and due diligence for financial account information
    en
    Definition model set of reporting requirements and due diligence procedures applicable to reporting financial institutions in respect of certain accounts held with them Reference "Council-EN based on OECD > Centre for Tax Policy and Administration › Exchange of information › Standard for Automatic Exchange of Financial Account Information > Common Reporting Standard, Annex, http://www.oecd.org/ctp/exchange-of-tax-information/Automatic-Exchange-Financial-Account-Information-Common-Reporting-Standard.pdf [21.10.2014]"
    Comment Developed by the OECD in cooperation with the EU
    norme commune de déclaration | NCD | norme commune de déclaration et de diligence raisonnable concernant les renseignements relatifs aux comptes financiers
    fr
    Definition norme de déclaration et de diligence qui sous-tend l’échange automatique de renseignements relatifs aux comptes financiers Reference "OCDE, document intitulé ""Norme d’échange automatique de renseignement relatifs aux comptes financiers"": http://www.oecd.org/fr/ctp/echange-de-renseignements-fiscaux/echange-automatique-de-renseignement-norme-commune-de-declaration.pdf [21.10.2014]"
    Comment "Cette norme constitue, avec le modèle d’accord entre autorités compétentes [ IATE:3557429 ], le commentaire et les annexes, la norme d’échange automatique de renseignements relatifs aux comptes financiers [ IATE:3556142 ]"
  2. AGRICULTURE, FORESTRY AND FISHERIES|fisheries · AGRI-FOODSTUFFS

    #606180

    IATE #784457
    comhchaighdeán margaíochta Reference Ionstraim Aontachais 1985, Iar. II, IO L 302/85, lch. 247 ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Language usage """norm comhchoiteann tráchtála"" in Ionstraim Aontachais 1972, Dearbhú 3, IO L 73/72, lch. 194"
    Context 'Ba cheart go bhfágfadh cur ar bun agus cur i bhfeidhm comhchaighdeán margaíochta go soláthrófaí táirgí inbhuanaithe don mhargadh, go mbainfí an leas is mó is féidir as an margadh inmheánach i dtáirgí iascaigh agus dobharshaothraithe, agus go n-éascófaí gníomhaíochtaí margaidh atá bunaithe ar iomaíocht chothrom, agus ar an dóigh sin feabhas a chur ar acmhainn brabúis an táirgthe.' Reference "Rialachán (AE) Uimh. 1379/2013 maidir le comheagrú na margaí i dtáirgí iascaigh agus dobharshaothraithe, lena leasaítear Rialachán (CE) Uimh. 1184/2006 ón gComhairle agus Rialachán (CE) Uimh. 1224/2009 ón gComhairle agus lena n-aisghairtear Rialachán (CE) Uimh. 104/2000 ón gComhairle, CELEX:32013R1379/GA"
    gemeinsame Vermarktungsnormen
    de
    common marketing standards
    en
    Definition common rules laid down for fishery and aquaculture products intended for human consumption Reference "COM-EN, based on:Regulation (EU) No 1379/2013 on the common organisation of the markets in fishery and aquaculture products, Articles 33 and 34."
    Comment The objectives of these rules are to:i) enable the EU market to be supplied with sustainable products,ii) allow realising the full potential of the internal market in fishery and aquaculture products, iii) help to improve the profitability of production by facilitating marketing activities based on fair competition, andiv) ensure that imported products meet the same requirement and marketing standards as EU producers.
    norme commune de commercialisation
    fr
  4. LAW · FINANCE|taxation

    #652058

    IATE #3556142
    caighdeán maidir le malartú uathoibríoch faisnéise Reference "An Chomhairle Eorpach, 20/21 Márta 2014, Conclúidí http://register.consilium.europa.eu/doc/srv?l=GA&t=PDF&gc=true&sc=false&f=ST%207%202014%20REV%201"
    ga
    Context '...chun an caighdeán domhanda aonair nua maidir le malartú uathoibríoch faisnéise, arna fhorbairt ag ECFE agus arna fhormhuiniú ag G20, a chur chun feidhme...' Reference "An Chomhairle Eorpach, 20/21 Márta 2014, Conclúidí http://register.consilium.europa.eu/doc/srv?l=GA&t=PDF&gc=true&sc=false&f=ST%207%202014%20REV%201"
    Standard für den automatischen Informationsaustausch über Finanzkonten | Standard für den automatischen Informationsaustausch
    de
    Definition einheitlicher globaler Standard für einen automatischen Austausch von Informationen über Finanzkonten zwischen den Steuerverwaltungen der teilnehmenden Staaten Reference "Council-DE vgl. OECD http://www.oecd.org/ctp/exchange-of-tax-information/standard-fur-den-automatischen-informationsaustausch-von-finanzkonten.pdf [16.5.2014]"
    Comment "von der OECD eingeführter Standard für die Zusammenarbeit der Steuerverwaltungen im Kampf gegen Steuerhinterziehung und zur Wahrung der Integrität der jeweiligen Steuersysteme sowie für Verfahren zur Erfüllung der Sorgfaltspflichten durch die Finanzinstitute bei der Identifizierung der meldepflichtigen Konten DIV: do, 16.5.2014 umfasst die ""Vereinbarung zwischen den zuständigen Behörden"" IATE:3557429 und den ""Gemeinsamen Melde- und Sorgfaltsstandards für Informationen über Finanzkonten"" IATE:3562633<><><><><><><><><><><><><><><><><><><><><><><>"
    global standard for automatic exchange of financial account information in tax matters | Standard for Automatic Exchange of Financial Account Information | Common standard on reporting, due diligence and exchange of information | Global Standard for Automatic Exchange of Financial Account Information
    en
    Definition global standard for the automatic exchange - between the tax administrations of different States - of financial account information Reference "Council-EN based on OECD > Centre for Tax Policy and Administration › Exchange of information › Standard for Automatic Exchange of Financial Account Information > Common Reporting Standard, Annex, http://www.oecd.org/ctp/exchange-of-tax-information/Automatic-Exchange-Financial-Account-Information-Common-Reporting-Standard.pdf [21.3.2014]"
    Comment "The standard, developed by the OECD, aims to facilitate the exchange of information between tax administrations, with a view to combating tax evasion and ""protecting the integrity of tax systems"". It also describes the due diligence procedures that must be followed by financial institutions to identify reportable accounts. One component of this standard is the Model Competent Authority Agreement provided by the OECD to facilitate the automatic exchange: see IATE:3557429 . The other is the Common Reporting and Due Diligence Standard (CRS): see IATE:3562633 ."
    norme mondiale d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale | norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale | norme commune pour la communication d’informations, la diligence raisonnable et l’échange de renseignements
    fr
    Definition norme mondiale unique relative à l’échange automatique de renseignements relatifs aux comptes financiers entre autorités fiscales, élaborée par l’OCDE Reference "Conseil-FR, d'après:- Site de l'OCDE, Norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale, Seconde édition (4.5.2023)- Site de l'OCDE, L’OCDE présente une nouvelle norme mondiale unique relative à l’échange automatique de renseignements (4.5.2023)"
    Comment "Cette norme oblige les pays et les juridictions à échanger automatiquement et sur une base annuelle les renseignements obtenus de leurs banques et de leurs établissements financiers. Elle est composée du modèle d'accord entre autorités compétentes [ IATE:3557429 ], de la norme commune de déclaration [ IATE:3562633 ], d'un commentaire et d'annexes."