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  2. BUSINESS AND COMPETITION|accounting · FINANCE|taxation

    #588976

    IATE #3568379
    comhthiomsú sócmhainní Reference Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '...maidir le meastachán comhiomlánaithe ar chaillteanas ar chomhthiomsú sócmhainní a bhfuil an clár ABCP ag smaoineamh ar a cheannach, cuirfear gach foinse priacal fhéideartha, amhail priacal creidmheasa agus priacal caolúcháin san áireamh. Mura bhfuil méid na bhfeabhsuithe creidmheasa a sholáthair an díoltóir bunaithe ach ar chaillteanais a bhaineann le creidmheas agus orthu sin amháin, bunófar cúlchiste ar leith don priacal caolúcháin má tá priacal caolúcháin ábhartha i gcás an chomhthiomsaithe risíochtaí ar leith sin.' Reference Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA
    Sammelposten
    de
    Definition für die Zwecke der steuerlichen Abschreibung in eine Gruppe zusammengefasste Vermögensgegenstände Reference Council-DE, gestützt auf KOM-Arbeitsunterlage der Arbeitsgruppe "Einheitliche konsoliderte Körperschaftssteuer-Bemessungsgrundlage" - Vermögensgegenstände und steuerliche Abschreibung [CCCTB/WP\004\doc\de], Nr.26 http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/common_tax_base/cctbwp4depreciationfinal_de.pdf (5.4.2016)
    Comment Die Abschreibungsvolumina aller Vermögensgegenstände werden addiert und der Abschreibungsaufwand als Gesamtbetrag berechnet. XREF: Pauschal-, Gruppen- bzw. Sammelabschreibung IATE:3568362<>
    group of assets | asset group | asset pool | pool of assets
    en
    Definition set of assets grouped together for depreciation purposes Reference COM-EN, based on: Common Consolidated Corporate Tax Base Working Group: Assets and Tax Depreciation - working document, http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/company_tax/common_tax_base/cctbwp4depreciationfinal_en.pdf [21.2.2017]
    Comment The depreciation bases of the assets are added together and the depreciation charge calculated as a single overall figure. See also pool depreciation IATE:3568382<>
    panier d'immobilisations
    fr