Gaois

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4 results

  1. FINANCE|taxation

    #608485

    IATE #822092
    neamh-inchánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    nicht steuerbar | nicht steuerpflichtig | nicht der Besteuerung unterliegend
    de
    Comment "ACHTUNG: NICHT dasselbe wie ""steuerbefreit"", ""mit Steuerbefreiung"" o.ä. IATE:826400 :""steuerbefreit"" setzt eine sehr wohl bestehende Steuerpflicht voraus, von der eine Freistellung/ Ausnahme gewährt wird"
    non-taxable | not subject to taxation
    en
    non imposable | non soumis à l'impôt | non soumis à la taxe | non taxé
    fr
  3. LAW · FINANCE|taxation

    #601631

    IATE #130442
    duine dlítheanach neamh-inchánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    nichtsteuerpflichtige juristische Person
    de
    non-taxable legal person
    en
    Definition legal person whose intra-Community acquisitions of goods are not subject to VAT Reference "COM-Terminology Coordination, based on: Council Directive 2006/112/EC on the common system of value added tax, CELEX:32006L0112/EN [9.10.2017]"
    personne morale non assujettie
    fr
    Definition personne morale dont les acquisitions intracommunautaires de biens ne sont pas soumises à la TVA Reference "COM-FR d'après la directive 2006/112/CE du Conseil relative au système commun de taxe sur la valeur ajoutée, CELEX:32006L0112/FR [18.10.2017]"
  4. FINANCE|taxation

    #623147

    IATE #1236747
    duine neamh-inchánach Reference "Rialachán (AE, Euratom) 2018/1046 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais, lena leasaítear Rialacháin (AE) Uimh. 1296/2013, (AE) Uimh. 1301/2013, (AE) Uimh. 1303/2013, (AE) Uimh. 1304/2013, (AE) Uimh. 1309/2013, (AE) Uimh. 1316/2013, (AE) Uimh. 223/2014, (AE) Uimh. 283/2014, agus Cinneadh Uimh. 541/2014/AE agus lena n-aisghairtear Rialachán (AE, Euratom) Uimh. 966/2012, CELEX:32018R1046/GAFaomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context '(4) I gcás soláthar seirbhísí arb éard é duine inchánach atá bunaithe sa Stát do chur seirbhís teileachumarsáide nó cárta teileafóin ar fáil do dhuine neamh-inchánach, más rud é, ar leith ón bhfo-alt seo, gur áit lasmuigh den Chomhphobal a bheadh san áit a soláthraítear na seirbhísí ach gur sa Stát a úsáidtear agus a theachtar na seirbhísí iarbhír, meastar gurb é an Stát an áit a soláthraítear na seirbhísí sin chun críocha an Achta seo.' Reference "An tAcht Comhdhlúite Cánach Breisluacha, 2010, https://data.oireachtas.ie/ie/oireachtas/act/2010/31/gle/enacted/a3110i.pdf [18.6.2018]"
    Nichtsteuerpflichtiger | nichtsteuerpflichtige Person
    de
    non-taxable person
    en
    Definition person who does not carry out, in any place, any economic activity, whatever the purpose or results of that activity Reference "COM-EN, based on: Council Directive 2006/112/EC on the common system of value added tax, CELEX:02006L0112-20181204/EN"
    non-assujetti
    fr