Gaois

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2 results

  1. LAW|rights and freedoms|human rights · SOCIAL QUESTIONS|culture and religion

    #654832

    IATE #3567389
    an ceart gan aon reiligiún nó creideamh a admháil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Recht auf Religionslosigkeit
    de
    right not to have a religion | right not to profess any religion or belief | right not to profess a religion | right to hold no faith
    en
    Definition human right considered to be included in the right to freedom of thought, conscience and religion Reference "Council-EN, based on:Article 9: Freedom of thought, conscience and religion, Human Rights Review 2012 http://www.equalityhumanrights.com/sites/default/files/documents/humanrights/hrr_article_9.pdf [16.12.2015]"
    Comment Article 18 of the International Convention on Civil and Political Rights, which is similar to Article 9 of the European Convention on Human Rights, has been interpreted by the UN Human Rights Committee as protecting the right not to profess any religion or belief. The terms belief and religion are to be broadly construed.
    droit de ne pas avoir une religion | droit de ne professer aucune religion ou conviction
    fr
    Definition droit humain universel considéré comme faisant partie du droit à la liberté de pensée, de conscience et de religion Reference "Conseil-FR, d'après l'Organisation des Nations Unies; Instruments internationaux relatifs aux droits de l'homme; Observation générale n° 22: Article 18 (Liberté de pensée,de conscience et de religion); http://www.franceonu.org/IMG/pdf_Synthese_des_Observations_generales_CDH_-_OS_22.pdf [26.1.2016]"
  2. FINANCE|taxation|tax on consumption

    #682367

    IATE #3516095
    díolúine gan an ceart CBL ar ionchur a asbhaint Reference Comhairle-GA Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Chun an uasteorainn seacht bpointe a chomhlíonadh, na Ballstáit sin a bhí ag cur rátaí níos lú den sórt sin do sholáthairtí earraí nó seirbhísí a chumhdaítear le níos mó ná seacht bpointe in Iarscríbhinn III a ghabhann le Treoir 2006/112/CE an 1 Eanáir 2021 i bhfeidhm, ba cheart dóibh teorainn a chur ar chur i bhfeidhm rátaí laghdaithe ar lú iad ná an t-íosmhéid 5 % agus ar dheonú díolúintí lena ngabhann an ceart CBL ar ionchur a asbhaint ar sholáthairtí earraí agus seirbhísí a chumhdaítear le seacht bpointe in Iarscríbhinn III a ghabhann le Treoir 2006/112/CE faoin 1 Eanáir 2032 nó faoi thráth glactha na socruithe cinntitheacha; cibé acu is túisce. Ní dhéanann na leasuithe difear do na socruithe le haghaidh maoluithe a bhaineann le cur i bhfeidhm na ndíolúintí gan an ceart CBL ar ionchur a asbhaint a leagtar amach in Iarscríbhinn X a ghabhann le Treoir 2006/112/CE.' Reference "Treoir (AE) 2022/542 lena leasaítear Treoracha 2006/112/CE agus (AE) 2020/285 a mhéid a bhaineann le rátaí cánach breisluacha, CELEX:32022L0542/GA"
    unechte Umsatzsteuerbefreiung | unechte Steuerbefreiung | unechte Befreiung | Steuerbefreiung ohne Vorsteuerabzugsberechtigung | Steuerbefreiung ohne Recht auf Vorsteuerabzug
    de
    Definition Umsatzsteuerbefreiung, bei der kein Recht auf Vorsteuerabzug besteht Reference GD TAXUD
    exemption without the right to deduct input tax | exemption without the right to deduct input VAT
    en
    Definition transaction involving exempt goods and services, where no VAT is charged on the supply of the goods/services and no input tax can be reclaimed on related purchases Reference COM-EN
    Comment "For example, someone working in the finance sector who deals solely in the provision of financial services (exempt from VAT pursuant to the VAT Directive) would not be able to reclaim input tax on purchases of office equipment and other items relating to their business activity. This could be construed as ""non-genuine relief from taxation"" in the sense that no VAT is chargeable anyway."
    exonération sans droit à déduction de la taxe en amont | exonération sans droit à déduction de la TVA en amont | exonération sans droit à déduction | exonération sans droit à déduction de la TVA payée en amont
    fr
    Definition "cas où aucune TVA ou taxe similaire n'est appliquée à une livraison de biens ou à une prestation de services (exonération de la TVA) et où la TVA ou taxe similaire payée en amont ne peut pas être déduite" Reference "Commission européenne > Taxation and Customs Union > Fiscalité > Taxe sur la valeur ajoutée (TVA) > Généralités > Règles de l’UE en matière de TVA par thème > Exonération de la TVA (25.11.2021)"