Gaois

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18 results

  1. TRADE|consumption|goods and services · TRADE|consumption|consumer

    #660551

    IATE #3579806
    earraí agus seirbhísí ar líne Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    digitale Waren und Dienstleistungen
    de
    online goods and services | online goods or services
    en
    Definition online accessible goods and services, e.g. downloadable software, online banking etc. Reference "COM-HU, based on:GCSE ICT > Topic 4: Online Goods and Services, http://www.hxict.co.uk/topic-4-online-goods-and-services.html [1.2.2019]"
  3. ECONOMICS · TRADE · BUSINESS AND COMPETITION

    #653896

    IATE #3564971
    Aicmiú Idirnáisiúnta Earraí agus Seirbhísí le haghaidh Clárú Trádmharcanna Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Aicmiú Nice Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Nizza-Klassifikation
    de
    Definition "internationales Klassifikationssystem für Markenanmeldungen; gruppiert Waren und Dienstleistungen in insgesamt 45 ""Klassen""" Reference "Vgl. Deutsches Patent- und Markenamt http://dpma.de/service/klassifikationen/nizzaklassifikation/index.html (17.04.15)"
    Comment "Der Name geht auf das am 15. Juni 1957 in Nizza geschlossene Abkommen von Nizza IATE:775979 zurück, das die Schaffung der Klassifikation vertraglich festlegte."
    Nice Classification | NCL
    en
    Definition international classification of goods and services applied for the registration of marks Reference "WIPO website > Home > Reference > International Classifications > Nice Classification [23.04.2015]"
    Comment "Established by the Nice Agreement (1957) [ IATE:775979 ]For the latest edition see WIPO website: http://web2.wipo.int/classifications/nice/nicepub/en/fr/edition-20150101/taxonomy/?lang=en [12.6.2015]"
    Classification internationale des produits et des services aux fins de l'enregistrement international des marques | classification de Nice
    fr
    Definition classification, adoptée dans le cadre de l'Arrangement de Nice, initialement composée d'une liste de 34 classes et d'une liste alphabétique des produits, et par la suite étoffée de manière à comprendre aussi 11 classes de services et une liste alphabétique de ces services Reference "Conseil-FR, sur la base du site internet de l'Organisation mondiale de la propriété intellectuelle (OMPI): http://www.wipo.int/classifications/nice/fr/ [05.05.2015]"
    Comment "Voir aussi:- Arrangement de Nice [IATE:775979 ]Les textes faisant foi de la classification de Nice (en français et en anglais) sont publiés en ligne par l'OMPI. La dixième édition (juin 2011) est la dernière édition imprimée. Depuis 2013, une nouvelle version de chaque édition est publiée annuellement ( http://web2.wipo.int/classifications/nice/nicepub/en/fr/edition-20150101/taxonomy/ )."
  4. INTERNATIONAL RELATIONS|international affairs|international agreement · PRODUCTION, TECHNOLOGY AND RESEARCH|research and intellectual property|intellectual property

    #605354

    IATE #775979
    Comhaontú Nice a bhaineann le hAicmiú Idirnáisiúnta Earraí agus Seirbhísí chun Críocha an Chláraithe Marcanna Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abkommen von Nizza über die Internationale Klassifikation von Waren und Dienstleistungen für die Eintragung von Marken | Abkommen von Nizza
    de
    Comment Nizza, 15. Juni 1957
    Nice Agreement concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks | June 15 | 1957 | as revised at Stockholm on July 14 | 1967 | and at Geneva on May 13 | 1977 | Nice Agreement
    en
    Definition "agreement establishing a common classification of goods and services, signed in 1957 and known as the Nice Classification IATE:3564971" Reference "WIPO > Home > Reference > WIPO-Administered texts, http://www.wipo.int/treaties/en/classification/nice/trtdocs_wo019.html#a1 [29.4.2009]"
    Arrangement de Nice concernant la classification internationale des produits et des services aux fins de l'enregistrement des marques | Arrangement de Nice
    fr
    Comment Signature: 15 juin 1957 à Nice
  5. ECONOMICS · ECONOMICS|national accounts

    #600892

    IATE #53770
    comhardú seachtrach earraí agus seirbhísí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Außenbeitrag
    de
    external balance of goods and services
    en
    Definition balancing item in the external account of goods and services, which represents the difference between imports of goods and services and exports of goods and services Reference "Council-EN, based on Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union (ESA 2010), CELEX:32013R0549"
    Comment "If it is positive, there is a surplus for the rest of the world and a deficit for the total economy and vice versa if it is negative.See also:- ""external balance"" IATE:804696 - ""current external balance"" IATE:53663<><><><><><><><><><>"
    solde des échanges extérieurs de biens et services
    fr
  6. ECONOMICS|national accounts · ECONOMICS|economic analysis

    #630560

    IATE #1550478
    cuntas earraí agus seirbhísí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Waren- und Dienstleistungskonto
    de
    Definition das Waren-und Dienstleistungskonto zeigt-für die Gesamtwirtschaft und für die einzelnen Produktionsbereiche-das Aufkommen (Produktion und Einfuhr) und die Verwendung von Waren und Dienstleistungen (Vorleistungen, Letzter Verbrauch, Bruttoanlageinvestitionen, Vorratsveränderungen, Ausfuhr) Reference ESVG 1984
    goods and services account
    en
    Definition account showing the balance between the total goods and services supplied as resources to the economy as output and imports (including the value of taxes less subsidies on products not already included in the valuation of output) and the use of the same goods and services as intermediate consumption, final consumption, capital formation and exports Reference "COM-EN, based on:Eurostat Glossary > Goods and services account. http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Glossary:Goods_and_services_account [10.3.2014]"
    compte de biens et services
    fr
    Definition le compte de biens et services met en regard, pour l'ensemble de l'économie et par branche, les ressources (production et importations) et les emplois de biens et services (consommation intermédiaire, consommation finale, formation brute de capital fixe, variation des stocks, exportations) Reference SEC 112
  7. ECONOMICS|national accounts · ECONOMICS|economic analysis|statistics

    #600890

    IATE #53766
    cuntas seachtrach earraí agus seirbhísí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... sa chuntas seachtrach earraí agus seirbhísí, déantar allmhairí earraí agus allmhairí seirbhísí a thaifeadadh faoi acmhainní agus taifeadtar onnmhairí earraí agus onnmhairí seirbhísí faoi úsáidí.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Außenkonto der Gütertransaktionen
    de
    external account of goods and services
    en
    Definition account for the rest of the world sector covering imports and exports of goods and services Reference "COM-EN, based on: Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union (ESA 2010), CELEX:32013R0549/EN"
    compte extérieur des opérations sur biens et services
    fr
  8. ECONOMICS|economic analysis|statistics · TRADE|consumption|goods and services

    #631732

    IATE #1573167
    earraí agus seirbhísí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Is éard is geilleagar tíre ann córas trína mbíonn institiúidí agus daoine ag idirghníomhú trí mhalairtí agus aistrithe earraí, seirbhísí agus modhanna íocaíochta (e.g. airgead) chun earraí agus seirbhísí a tháirgeadh agus a thomhailt.' Reference "Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA"
    Waren und Dienstleistungen
    de
    goods and services
    en
    Definition economic assets taking a tangible physical form, that are produced, bought or sold, then finally consumed, and economic goods that do not take a tangible and storable form but help consumers to meet their needs Reference "COM-EN, based on:1. 'good(s)' (29.10.2020). A Dictionary of Economics (5 ed.). Nigar Hashimzade, Gareth Myles, and John Black. Oxford University Press. Current Online Version: 20172. 'services' (29.10.2020). A Dictionary of Economics (5 ed.). Nigar Hashimzade, Gareth Myles, and John Black. Oxford University Press. Current Online Version: 20173. Q&A - What are goods and services? (29.10.2020) Jim Riley. Tutor2u"
    biens et services
    fr
    Definition produits matériels et immatériels de l'activité économique, dont la finalité est la satisfaction directe ou indirecte d'un besoin Reference "Office québécois de la langue française - Vocabulaire de la prestation de services - biens et services (16.7.2020)"
  9. TRADE|consumption|goods and services · EUROPEAN UNION|European construction|deepening of the European Union|single market · TRADE|trade|supply|security of supply

    #667886

    IATE #3629403
    earraí agus seirbhísí atá ábhartha i gcás géarchéime Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Dá bhrí sin, tá sé d’aidhm ag an togra aghaidh a thabhairt ar dhá fhadhb, ar dhá fhadhb ar leith iad ach a bhfuil baint acu lena chéile: bacainní ar shaorghluaiseacht earraí, seirbhísí agus daoine le linn géarchéime agus ganntanas earraí agus seirbhísí atá ábhartha i gcás géarchéime.' Reference "Togra le haghaidh Rialachán lena leasaítear Rialacháin (AE) 2016/424, (AE) 2016/425, (AE) 2016/426, (AE) 2019/1009 agus (AE) Uimh. 305/2011 a mhéid a bhaineann le nósanna imeachta éigeandála le haghaidh an mheasúnaithe comhréireachta, glacadh sonraíochtaí coiteanna agus faireachas margaidh i ngeall ar éigeandáil sa Mhargaidh Aonair,CELEX:52022PC0461/GA"
    krisenrelevante Waren und Dienstleistungen
    de
    Definition Waren und Dienstleistungen, die bei einem Binnenmarkt-Notfall für die Reaktion auf die Krise oder für die Bewältigung der Auswirkungen der Krise auf den Binnenmarkt unerlässlich sind Reference "Vorschlag für eine VERORDNUNG DES EUROPÄISCHEN PARLAMENTS UND DES RATES zur Schaffung eines Notfallinstruments für den Binnenmarkt und zur Aufhebung der Verordnung (EG) Nr. 2679/98 des Rates"
    crisis-relevant goods and services
    en
    Definition "goods and services that are indispensable for responding to an exceptional unexpected and sudden, natural or man-made event of extraordinary nature and scale that takes place inside or outside of the EU, or for addressing the impacts of such an event on the Single Market during a Single Market emergency" Reference "COM-Terminology Coordination, based on:Proposal for a Regulation establishing a Single Market emergency instrument, COM/2022/459 final, Article 3, points (1) and (6)"
    biens et services nécessaires en cas de crise
    fr
    Definition biens et services qui sont indispensables pour répondre à la crise ou faire face aux conséquences de la crise sur le marché unique dans une situation d’urgence pour le marché unique Reference "COM-FR, d'après la proposition de règlement du Parlement européen et du Conseil établissant un instrument du marché unique pour les situations d’urgence, COM(2022) 459 final"
  10. TRADE|marketing|preparation for market

    #558942

    IATE #1487581
    fabhruithe as earraí agus seirbhísí nach bhfuil sonraisc faighte fós ina leith Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Lieferanten-zu erhaltende Rechnungen
    de
    accruals for goods and services for which invoices have not yet been received
    en
    Definition the account credited,at the end of the accounting period,with the amount,including tax,of any pending invoices at the period end which have not yet been received,but where the amount is sufficiently known or estimatable to be debited to the suppliers ledger Reference V.Q.,Chartered accoutant,1994
    fournisseurs-factures non parvenues
    fr
    Definition compte qui est crédité, à la clôture de la période comptable, du montant, taxes comprises, des factures imputables à la période close mais non encore parvenues, dont le montant est suffisamment connu et évaluable, par le débit des comptes concernés des classes 4 et 6 Reference d'après La Revue fiduciaire,n°770 & 798,1993
  11. FINANCE|taxation|tax on consumption|VAT

    #662828

    IATE #3588412
    liosta dearfach d'earraí agus seirbhísí Reference Comhairle-GA
    ga
    liosta dearfach Reference Comhairle-GA
    ga
    Positivliste begünstigter Waren und Dienstleistungen | Positivliste
    de
    Definition Verzeichnis der Lieferungen von Gegenständen und Dienstleistungen, auf die ermässigte MwSt–Sätze angewandt werden können Reference "Richtlinie 2006/112/EG des Rates vom 28. November 2006 über das gemeinsame Mehrwertsteuersystem"
    positive list of goods and services | positive list
    en
    Definition "exhaustive list of supplies of goods and services to which reduced VAT rates may be applied" Reference "Council-ET, based on Annex III to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax"
    Comment "In the context of EU VAT regulation, a positive list sets out all the supplies of goods and services to which reduced rates may be applied, meaning that the standard rate must apply to all non-listed supplies. This is opposed to a negative list, which sets out all the supplies of goods and services to which reduced rates may not be applied (leaving more freedom for Member States to determine to which other supplies they wish to apply reduced rates)."
    liste positive de biens et de services | liste positive
    fr
    Definition liste exhaustive de biens et de services auxquels des taux réduits de TVA peuvent être appliqués Reference Conseil-FR
  12. FINANCE|taxation

    #601729

    IATE #133333
    liosta diúltach d'earraí agus seirbhísí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    liosta diúltach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Negativliste von Gegenständen und Dienstleistungen | Negativliste | Liste nicht förderungswürdiger Waren
    de
    Definition "Liste der Lieferungen von Gegenständen und Dienstleistungen, die dem Mehrwertsteuernormalsatz IATE:782743 unterliegen, d.h. auf die keine ermäßigten Sätze angewandt werden können" Reference "Council-DE in Anlehnung an Vorschlag für eine RICHTLINIE DES RATES zur Änderung der Richtlinie 2006/112/EG in Bezug auf die Mehrwertsteuersätze, Begründung und Erwägungsgründe"
    negative list of goods and services | negative list
    en
    Definition "exhaustive list of supplies of goods and services to which reduced VAT rates may not be applied (i.e. to which the standard VAT rate must be applied)" Reference "Council-EN, based on recital 5 and the explanatory memorandum (under 'Detail explanation of the specific provisions of the proposal') of the Proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax"
    Comment "In the context of EU VAT regulation, a negative list sets out all the supplies of goods and services to which reduced rates may not be applied (leaving Member States to determine to which other supplies they wish to apply reduced rates). This is opposed to a positive list, which sets out all the supplies of goods and services to which reduced rates may be applied, meaning that the standard rate must apply to all non-listed supplies."
    liste négative de biens et de services | liste négative | liste de biens non éligibles
    fr
    Definition dans le contexte de la proposition de directive du Conseil modifiant la directive 2006/112/CE en ce qui concerne les taux de TVA, liste de catégories de biens et de services pour lesquels l’application d’un taux réduit est exclue, et auxquels un taux normal de TVA doit donc continuer de s'appliquer Reference "Conseil-FR, d'après le document du Service de recherche du Parlement européen intitulé ""EN BREF Plénière – Octobre 2018 - Vers un régime de TVA définitif"" (auteur: C. Remeur) (10.1.2020)"
  16. EUROPEAN UNION|European construction|deepening of the European Union

    #655295

    IATE #3568054
    straitéis maidir le margadh aonair Reference Comhairle-GA
    ga
    straitéis maidir le margadh inmheánach le haghaidh earraí agus seirbhísí Reference Comhairle-GA
    ga
    Binnenmarktstrategie | Binnenmarktstrategie für Waren und Dienstleistungen | Binnenmarktstrategie für den Dienstleistungssektor
    de
    Definition Bündel von Maßnahmen, mit denen die verbleibenden Hindernisse für den freien Waren- und Dienstleistungsverkehr in der EU abgebaut werden sollen, um Verbrauchern und Unternehmen neue Chancen zu eröffnen und einen Modernisierungs- und Innovationsschub in Europa zu bewirken Reference "Council-DE nach Mitteilung der Kommission, Den Binnenmarkt weiter ausbauen: mehr Chancen für die Menschen und Unternehmen, COM(2015) 550 final CELEX:52015DC0550/DE"
    single market strategy | Single Market Strategy for Goods and Services | Internal Market Strategy for goods and services | Single Market Strategy for Europe | new Single Market Strategy | single market strategy for goods and services | SMS | internal market strategy for goods and services | Internal Market Strategy for Services
    en
    Definition EU strategy to create a deeper and fairer Single Market with a strengthened industrial base by removing economically significant barriers, in particular by fostering cross-border activities and more action on harmonisation and mutual recognition Reference "CENTERM, based on Commission Communication Upgrading the Single Market: more opportunities for people and business, CELEX:52015DC0550/EN and http://ec.europa.eu/growth/single-market/index_en.htm (19.2.2016)"
    Comment "The strategy was adopted by the Commission on 28 October 2015 and should be launched in 2016.Not to be confused with the 2009 Commission report A New Strategy for the Single Market, IATE:3532383"
    stratégie pour le marché unique | stratégie pour le marché unique des biens et des services | stratégie pour le marché intérieur des biens et des services
    fr
    Definition stratégie de l'UE visant à créer un marché unique approfondi et plus équitable, doté d'une base industrielle renforcée, et prévoyant un ensemble d'actions concret et ambitieux en vue de supprimer les obstacles économiquement significatifs qui entravent les programmes de l'Europe en matière d'emploi, de croissance et d'investissements Reference "Conseil-FR d'après la communication de la Commission Améliorer le marché unique: de nouvelles opportunités pour les citoyens et les entreprises, COM(2015) 550 final, CELEX:52015DC0550/FR"
    Comment "Ne pas confondre avec le rapport Monti de 2010 intitulé ""Une nouvelle stratégie pour le marché unique"" IATE:3532383 ."
  17. ECONOMICS · ECONOMICS|national accounts

    #651173

    IATE #3552125
    teidlíocht i leith earraí agus seirbhísí todhchaí ar bhonn eisiach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    entitlement to future goods and services on an exclusive basis
    en
    Definition transferable contractual rights to the exclusive use of goods or services Reference "Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union, Annex 7.1, CELEX:32013R0549/EN"
    Comment One party has a contract to purchase goods or services at a fixed price from a second party and is, legally and in practice, able to transfer the obligation of the second party to a third party.
  18. TRADE|consumption|consumer · FINANCE|taxation|tax on consumption|VAT

    #630570

    IATE #1551551
    tomhaltóir deiridh earraí agus seirbhísí Reference Comhairle-GA
    ga
    tomhaltóir deiridh Reference "Rialachán (CE) Uimh. 1333/2008 maidir le breiseáin bia"
    ga
    Context 'Lipéadú ar bhreiseáin bia ar lena ndíol leis an tomhaltóir deiridh a cheaptar iad' Reference "Rialachán (CE) Uimh. 1333/2008 maidir le breiseáin bia"
    Endverbraucher | Endverbraucher von Gegenständen oder Dienstleistungen
    de
    Definition Person, die Gegenstände oder Dienstleistungen für den persönlichen Gebrauch (im Gegensatz zu einer wirtschaftlichen Tätigkeit) erwirbt und daher die Steuerschuld trägt Reference "Vorschlag für eine RICHTLINIE DES RATES zur Änderung der Richtlinie 2006/112/EG in Bezug auf die Mehrwertsteuersätze"
    final consumer of goods and services | final consumer
    en
    Definition person who acquires goods or services for personal use, as opposed to an economic activity, and thus bears the tax Reference "Proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax"
    consommateur final de biens et de services | consommateur final | consommateurs finals | consommateurs finaux
    fr
    Definition personne qui acquiert des biens ou des services pour un usage personnel, et non pour une activité économique, et, à ce titre, supporte les taxes indirectes frappant ces biens ou ces services Reference "Conseil-FR, d'après Proposition de directive modifiant la directive 2006/112/CE en ce qui concerne les taux de taxe sur la valeur ajoutée, COM(2018) 20 final"