Gaois

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  1. BUSINESS AND COMPETITION|accounting|accounting

    #590402

    IATE #3570813
    faoiseamh tar-rollta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Bhain faoiseamh tar-rollta le diúscairtí talamh forbraíochta in imthosca an-teoranta amháin cé gur cuireadh deireadh leis i gcás diúscairtí a rinneadh tar éis an 3 Nollaig 2002 faoi réir socruithe aistrithe gearrthéarmacha (tá sonraí breise le fáil i dTreoracha níos sine maidir le Cáin Ghnóthachan Caipitiúil atá ar fáil ar shuíomh gréasáin na gCoimisinéirí Ioncaim www.revenue.ie).' Reference 'CGT1 Treoir maidir le Cáin Ghnóthachan Caipitiúil,' Cáin agus Custaim na hÉireann, http://www.revenue.ie/ga/gains-gifts-and-inheritance/documents/cgt1-guide.pdf [22.6.2017]
    Steuerbefreiung
    de
    Definition unter bestimmten Umständen gewährte Möglichkeit der Abschreibung von Kosten für ein Ersatzwirtschaftsgut Reference Council-DE auf Grundlage von Vorschlag für eine Richtlinie des Rates über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage, Art.35 CELEX:52016PC0685/DE
    Comment nicht zu verwechseln mit dem allgemeineren Begriff Steuerbefreiung IATE:826400
    business asset rollover relief | rollover relief
    en
    Definition deferral of any capital gains tax due when a business disposes of certain assets and acquires other assets costing the same as, or more than, the amount of the old assets disposed of Reference COM-EN, based on: Gov.UK. HM Revenu & Customs. Business asset roll over relief: HS290 Self Assessment helpsheet, 2016, https://www.gov.uk/government/publications/business-asset-roll-over-relief-hs290-self-assessment-helpsheet/sfs [20.2.2017]