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2 thoradh

  1. FINANCE|taxation|tax on consumption|VAT

    #668232

    IATE #3630139
    lárchóras leictreonach malartaithe faisnéise CBL Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Déanfaidh an Coimisiún lárchóras leictreonach malartaithe faisnéise CBL (“VIES lárnach”) a fhorbairt, a chothabháil, a óstáil agus a bhainistiú go teicniúil chun na gcríoch dá dtagraítear in Airteagal 1.' Tagairt "Togra le haghaidh Rialachán lena leasaítear Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis na socruithe comhair riaracháin CBL is gá don ré dhigiteach, CELEX:52022PC0703/GA"
    córas VIES lárnach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Tá coinne leis go spreagfar malartú agus próiseáil chomhpháirteach faisnéise CBL leis an togra seo, agus d’fhéadfaí sonraí pearsanta a chuimsiú ann. Bheadh na sonraí a bhaileofar faoi na ceanglais tuairiscithe dhigitigh nua agus a mhalartófar ina dhiaidh sin tríd an gcóras VIES lárnach teoranta d’idirbhearta gnó le gnó laistigh den Chomhphobal, áfach, agus ní chumhdófar idirbhearta idir gnólachtaí agus tomhaltóirí leo.' Tagairt "Togra le haghaidh Rialachán lena leasaítear Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis na socruithe comhair riaracháin CBL is gá don ré dhigiteach, CELEX:52022PC0703/GA"
    VIES lárnach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Comhthéacs 'Tá coinne leis go spreagfar malartú agus próiseáil chomhpháirteach faisnéise CBL leis an togra seo, agus d’fhéadfaí sonraí pearsanta a chuimsiú ann. Bheadh na sonraí a bhaileofar faoi na ceanglais tuairiscithe dhigitigh nua agus a mhalartófar ina dhiaidh sin tríd an gcóras VIES lárnach teoranta d’idirbhearta gnó le gnó laistigh den Chomhphobal, áfach, agus ní chumhdófar idirbhearta idir gnólachtaí agus tomhaltóirí leo.' Tagairt "Togra le haghaidh Rialachán lena leasaítear Rialachán (AE) Uimh. 904/2010 a mhéid a bhaineann leis na socruithe comhair riaracháin CBL is gá don ré dhigiteach, CELEX:52022PC0703/GA"
    Nóta <<<_not_supplied_>>>
    zentrales elektronisches Mehrwertsteuer-Informationsaustauschsystem | zentrales MIAS
    de
    central VAT information exchange system | central VIES | central electronic system for the exchange of VAT information | central VIES system | central electronic system for VAT information
    en
    Sainmhíniú "enhanced system for the exchange of VAT information between Member States’ tax administrations at EU level adapted to the specificities of digital reporting requirements" Tagairt "COM-Terminology Coordination, based on:Proposal for a Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age, COM/2022/703 final, explanatory memorandum "
    Nóta It will allow Member States to transmit VAT information they store at national level, helping to fight VAT fraud effectively. The central VIES would be able to aggregate per taxable person information on cross-border business-to-business (B2B) transactions transmitted by the Member States. It will also allow the reported intra-Community supplies to be cross-checked with intra-Community acquisitions data that has been transmitted. It will also allow the information transmitted by the Member States to be processed with other VAT information exchanged under Regulation (EU) No 904/2010, such as customs or payment data, and retain this information only for the period necessary for tax authorities to carry out VAT controls.
    système électronique central d'échange d'informations sur la TVA
    fr
    Sainmhíniú système qui enregistrera les informations reçues des autorités fiscales des États membres concernant les opérations intracommunautaires déclarées par les fournisseurs et les acquéreurs Tagairt "COM-FR, d'après la Proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age (11.1.2023), COM/2022/703 final"
    Nóta "Voir:- Commission européenne, Fiscalité, TVA et coopération administrative (11.1.2023)- VIES (11.1.2023)"
  2. LAW|criminal law|offence|crime against property|fraud · FINANCE|taxation

    #660726

    IATE #3580362
    lárchóras leictreonach faisnéise íocaíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    CESOP Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    zentrales elektronisches Zahlungsinformationssystem | CESOP
    de
    central electronic system of payment information | CESOP
    en
    Sainmhíniú "system to be set up by the European Commission to which Member States transmit the payment information they collect and can store at national level with a view to detecting and combating cross-border VAT fraud, particularly as regards business-to-consumer supplies" Tagairt "COM-NL based on: Council Regulation (EU) 2020/283 of 18 February 2020 amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in order to combat VAT fraud"
    système électronique central concernant les informations sur les paiements | CESOP
    fr
    Sainmhíniú système mis en place par la Commission européenne pour permettre aux États membres de transmettre les informations sur les paiements qu'ils conservent au niveau national dans le but de lutter efficacement contre le fraude à la TVA dans le commerce électronique Tagairt "COM-FR, d'après: Proposition de règlement du Conseil modifiant le règlement (UE) n° 904/2010 en ce qui concerne des mesures de renforcement de la coopération administrative afin de lutter contre la fraude à la TVA"
    CESOP
    mul