Gaois

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3 results

  1. TRADE|trade policy · FINANCE|insurance · BUSINESS AND COMPETITION|accounting

    #607702

    IATE #797325
    lacáiste Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Rückerstattung | Rückvergütung
    de
    rebate
    en
    ristourne
    fr
    Definition réduction consentie sur le prix d'une marchandise ou d'un service. Désigne plus particulièrement une réduction calculée sur l'ensemble des opérations faites avec un même tiers. Reference ---
    Comment SYN/ANT: escompte, remise, rabais.;UPDATED: ERS 27/04/2001
  2. 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 ]"
  3. ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme

    #690865

    IATE #3649039
    aiseag lámhaltas Reference Doiciméad inmheánach de chuid an Choimisiúin CLIMA-2024-00555-00-00 (Togra le haghaidh Rialachán Tarmligthe (AE) ón gCoimisiún lena leasaítear Rialachán Tarmligthe (AE) 2019/1122 ón gCoimisiún lena bhforlíontar Treoir 2003/87/CE ó Pharlaimint na hEorpa agus ón gComhairle a mhéid a bhaineann le feidhmiú Chlárlann an Aontais)
    ga
    Definition "an riarthóir lárnach na lámhaltais a tugadh suas a thabhairt ar ais do chuntas coinneála an oibreora (cuntas coinneála oibreora, cuntas coinneála oibreora aerárthaigh, cuntas coinneála oibreora muirí) i gcás ina ndearna cúirt neamhbhailíochtú ar an tabhairt suas de bharr an t-oibreoir (nó an earnáil) a bheith eisiata ó raon feidhme Threoir 2003/87/CE" Reference Téarmeolaithe COM-GA; arna bhunú ar:- COM-Comhordú Téarmeolaiochta- COM-EN- Doiciméad inmheánach de chuid an Choimisiúin CLIMA-2024-00555
    Rückerstattung von Zertifikaten
    de
    restitution of allowances | restitution
    en
    Definition "return of surrendered allowances by the central administrator to the operator holding account (stationary installation holding account, aircraft operator holding account or maritime operator holding account) where a court invalidated the surrender because the operator (or sector) was excluded from the scope of Directive 2003/87/EC" Reference COM-Terminology Coordination and COM-EN, based on: COM-Internal document: CLIMA/2024/00555
    Comment The number of allowances to be restituted shall be determined by applying the following formula and shall be rounded to the nearest integer: The number of allowances to be restituted = The number of the allowances surrendered in excess×(inflation adjusted average value of allowances in the year of surrender÷the average value of allowances in the year of resistution)Where: The average value of allowances in the year of the surrender is determined based on the average auction clearing price for that year on the common auction platform pursuant to Article 26(1) of Delegated Regulation (EU) 2023/2830
    rétrocession de quotas
    fr
    Definition "fait que l’administrateur central rende à l'exploitant des quotas d’émission que celui-ci avait restitués au registre et dont il doit récupérer la jouissance en vertu de décisions de justice" Reference COM-FR, d’après le document interne de la Commission CLIMA-2024-555, règlement délégué (UE) …/.. modifiant le règlement délégué (UE) 2019/1122 complétant la directive 2003/87/CE du Parlement européen et du Conseil en ce qui concerne le fonctionnement du registre de l’Union