Gaois

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  1. LAW|sources and branches of the law|source of law|legislation · FINANCE|taxation

    #608944

    IATE #840502
    foráil chánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'An fhoráil atá sa Rialachán seo ina dtagraítear do scéimeanna dreasachta cánach deimhniúbhunaithe arb ann dóibh roimh theacht i bhfeidhm an Rialacháin seo, ní dochar an fhoráil sin d’inniúlachtaí an Aontais agus na mBallstát faoi seach maidir le forálacha cánach, mar a leagtar amach sna Conarthaí.' Reference "Rialachán (AE) 2020/852 maidir le creat a bhunú chun infheistíocht inbhuanaithe a éascú, agus lena leasaítear Rialachán (AE) 2019/2088, CELEX:32020R0852/GA"
    steuerliche Vorschrift | Steuervorschrift
    de
    Definition verbindliche Vorschrift im Bereich des Steuerwesens Reference Council-DE
    Comment "XREF: steuerliche Maßnahme IATE:1630601"
    tax provision
    en
    Definition part of a law that relates to payment of taxes Reference "'tax provision' (11.8.2020), Cambridge Dictionary"
    disposition fiscale | règle fiscale | disposition d'ordre fiscal
    fr
    Definition prescription énoncée dans un texte relatif à la fiscalité Reference Conseil-FR, d'après: Vocabulaire juridique, G. Cornu, 2000
    Comment "À distinguer de: mesure fiscale (plus large, action ou initiative prise dans le cadre d'une politique fiscale)"