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36 results

  1. ECONOMICS · FINANCE|taxation

    #655454

    IATE #3568374
    saoire chánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    díolúine shealadach ó cháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    befristete Steuerbefreiung
    de
    tax holiday
    en
    Definition temporary reduction or elimination of a tax Reference "EuropAid, 'Trade and Private Sector Policy and Development. Support programmes financed by EU external assistance', Tools and Methods Series, November 2010, https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0ahUKEwiZ8tO3ysDLAhVDvA8KHbFNABsQFggcMAA&url=http%3A%2F%2Fbookshop.europa.eu%2Fsk%2Ftrade-and-private-sector-policy-and-development-support-programmes-financed-by-eu-external-assistance-pbKQBB10004%2Fdownloads%2FKQ-BB-10-004-EN-C%2FKQBB10004ENC_002.pdf%3Bpgid%3DIq1Ekni0.1lSR0OOK4MycO9B0000HQoaXSgf%3Bsid%3DnGYDp-1RqM4Di7lR9F6dAI90PqV_9-qCmrU%3D%3FFileName%3DKQBB10004ENC_002.pdf%26SKU%3DKQBB10004ENC_PDF%26CatalogueNumber%3DKQ-BB-10-004-EN-C&usg=AFQjCNHgBYRTcMWGLl6Bg7kD54z6iE3Uew&bvm=bv.116636494,d.ZWU [14.3.2016]"
    Comment Governments usually create tax holidays as incentives for business investment; in developing countries, governments sometimes reduce or eliminate corporate taxes to attract FDI or stimulating growth in selected industries.
    exonération fiscale temporaire | exonération temporaire d'impôt
    fr
    Definition Exonération que des lois fiscales accordent pour un certain temps, p. ex. aux entreprises nouvellement créées et à certains particuliers d'origine étrangère répondant à des critères définis, notammant des chercheurs. Reference Ménard L., Dictionnaire de la comptabilité et de la gestion financière, 2e édition, 2004, s.v. tax holiday
  3. SOCIAL QUESTIONS|social protection|leave on social grounds · EMPLOYMENT AND WORKING CONDITIONS|organisation of work and working conditions

    #635453

    IATE #1746071
    saoire cúramóra Reference "An tAcht Leasa Shóisialaigh agus Pinsean, 2010, https://www.oireachtas.ie/ga/bills/bill/2010/51/ [9.7.2018] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    saoire cúramóirí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Urlaub für pflegende Angehörige | Pflegeurlaub
    de
    carers' leave | carer's leave
    en
    Definition leave from work for workers in order to provide personal care or support to a relative, or to a person who lives in the same household as the worker, and who is in need of significant care or support for a serious medical reason Reference "Directive (EU) 2019/1158 on work-life balance for parents and carers"
    congé d'aidant | congé des aidants | congé de proche aidant | congé pour assistance médicale
    fr
    Definition congé permettant à un travailleur de cesser temporairement son activité professionnelle afin d’apporter une aide ou des soins personnels en cas de maladie grave ou de dépendance d'un proche Reference "COM-FR, d’après: - la proposition de directive du Parlement européen et du Conseil concernant l'équilibre entre vie professionnelle et vie privée des parents et aidants et abrogeant la directive 2010/18/UE du Conseil, CELEX:52017PC0253/FR [21.11.2017] - le site du Service public français, Accueil particuliers > Travail > Congés dans le secteur privé > Congé de proche aidant (1.1.2017), https://www.service-public.fr/particuliers/vosdroits/F16920 [21.11.2017]"
    Comment "COM-FR, d’après: - la proposition de directive du Parlement européen et du Conseil concernant l'équilibre entre vie professionnelle et vie privée des parents et aidants et abrogeant la directive 2010/18/UE du Conseil, CELEX:52017PC0253/FR [21.11.2017] - le site du Service public français, Accueil particuliers > Travail > Congés dans le secteur privé > Congé de proche aidant (1.1.2017), https://www.service-public.fr/particuliers/vosdroits/F16920 [21.11.2017]"
  5. TRADE|consumption|consumer · SOCIAL QUESTIONS|social affairs|leisure

    #643101

    IATE #3510776
    saoire láneagraithe dhinimiciúil Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    dynamic package | dynamic holiday package
    en
    Definition travel product whereby at least two different travel services (transport, accommodation and/or another tourist services) for a single trip are offered or sold in a combination, at the same time from the same supplier or from suppliers that are commercially linked and whereby the buyer can combine and customise the content of the package according to his/her preferences Reference "Communication from the Commission: A European Consumer Agenda - Boosting confidence and growth. COM(2012) 225 final. CELEX:52012DC0225/EN"
    Comment In a dynamic package the pricing is always based on current availability, escorted group tours are rarely included, and trip-specific add-ons such as airport parking and show tickets are often available
    forfait dynamique
    fr
    Definition produit combinant dans un seul voyage au moins deux services différents (transport, hébergement et autres services touristiques), offerts ou vendus par le même fournisseur ou par des fournisseurs commercialement liés, dont le contenu peut être modifié et personnalisé par le client selon ses préférences Reference COM–document interne: SANCO-2012-80095-02-00 Un agenda du consommateur européen. Favoriser la confiance et la croissance
  6. SOCIAL QUESTIONS|social protection|leave on social grounds · EMPLOYMENT AND WORKING CONDITIONS|organisation of work and working conditions|organisation of work

    #645666

    IATE #3524719
    saoire le haghaidh cúraim do thuismitheoirí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Pflegeurlaub
    de
    filial leave
    en
    Definition short period of leave to take care of ill, disabled or impaired family members Reference "European Commission. Roadmap. Reconciliation between work, family and private life (2011), http://ec.europa.eu/governance/impact/planned_ia/docs/2011_empl_016_work_family_private_life_en.pdf [26.4.2011]"
    Comment "In the context of the European Pillar of Social Rights, presented on 26 April 2017, the term used is carers' leave [ IATE:1746071 ].The term 'filial leave' was used earlier, during the preparatory and consultation phase. 'Filial' refers to the relationship between son/daughter and parents."
  7. EUROPEAN UNION|EU institutions and European civil service|European civil service · SOCIAL QUESTIONS|social affairs

    #605464

    IATE #777519
    saoire mháithreachais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Chun gur féidir comhréiteach a fháil idir saol an teaghlaigh agus an saol gairmiúil, beidh ag gach duine an ceart chun cosaint a fháil ar dhífhostú ar chúis atá bainteach le máithreachas agus an ceart chun saoire mháithreachais le pá agus chun saoire do thuismitheoir tar éis breithe nó uchtála linbh.' Reference "Cairt um Chearta Bunúsacha an Aontais Eorpaigh, Airteagal 33(2), CELEX:12012P033/GA"
    Mutterschaftsurlaub
    de
    Definition Arbeitsbefreiung ohne Unterbrechung, die Arbeitnehmerinnen entsprechend den einzelstaatlichen Rechtsvorschriften und Gepflogenheiten vor und/oder nach der Entbindung gewährt wird (Richtlinie des Rates 92/85/EWG vom 19.10.92,ABl. Nr.L 348/1) Reference 100 Begriffe aus der Gleichstellungspolitik:Glossar der Gleichstellung zwischen Frauen und Männern(GD V, 1998)
    maternity leave
    en
    Definition leave from work for mothers in the period immediately preceding and following birth Reference "European Parliament, Maternity and paternity leave in the EU, Infographic, December 2016, http://www.europarl.europa.eu/RegData/etudes/ATAG/2016/593543/EPRS_ATA(2016)593543_EN.pdf [23.4.2018]"
    Comment "Maternity leave entitlements vary depending on the country and/or organisation concerned: - Maternity leave policies in EU Member States are governed by the Maternity Leave Directive [ IATE:859538 ]. - For the international situation see: Maternity and paternity at work, Law and practice across the world, ILO report, 2014, http://www.ilo.org/wcmsp5/groups/public/---dgreports/---dcomm/---publ/documents/publication/wcms_242615.pdf [23.4.2018] See also: - parental leave [ IATE:1265824 ] - paternity leave [ IATE:1392689 ]"
    congé de maternité | congé maternité
    fr
    Definition congé auquel a droit une travailleuse pendant une période continue, répartie avant et/ou après l'accouchement, conformément aux législations et/ou pratiques nationales Reference "COM-FR d'après la directive 92/85/CEE concernant la mise en oeuvre de mesures visant à promouvoir l'amélioration de la sécurité et de la santé des travailleuses enceintes, accouchées ou allaitantes au travail (dixième directive particulière au sens de l'article 16 paragraphe 1 de la directive 89/391/CEE), CELEX:31992L0085/FR"
    Comment "Voir aussi: - congé parental [IATE:1265824 ] - congé de paternité [IATE:1392689 ]"
  8. EMPLOYMENT AND WORKING CONDITIONS|employment|vocational training · EMPLOYMENT AND WORKING CONDITIONS|organisation of work and working conditions|organisation of work · EDUCATION AND COMMUNICATIONS|education

    #627151

    IATE #1392673
    saoire oiliúna Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    saoire oideachais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bildungsurlaub | Fortbildungsurlaub | Bildungskarenz
    de
    Definition Beurlaubung zur Teilnahme an Bildungs- oder Fortbildungskursen Reference Council-DE
    Comment "im ILO-""Übereinkommen über den bezahlten Bildungsurlaub, 1974"" wird dieser definiert als ""Urlaub, der einem Arbeitnehmer zu Bildungszwecken für eine bestimmte Dauer während der Arbeitszeit und bei Zahlung angemessener finanzieller Leistungen gewährt wird"" ( http://www.ilo.org/wcmsp5/groups/public/---ed_norm/---normes/documents/normativeinstrument/wcms_c140_de.htm [12.9.2017])"
    training leave | educational leave
    en
    Definition paid or unpaid leave granted to employees for educational purposes Reference "'Educational leave' in UNESCO thesauraus, http://vocabularies.unesco.org/browser/thesaurus/fr/page/concept1109?clang=en [19.12.2018]"
    congé-formation | congé de formation | congé individuel de formation | congé de formation professionnelle | congé-éducation | congé culturel | congé d'étude | congé d'études
    fr
    Definition dispositif de soutien aux adultes qui entament des études ou une formation formelles alors qu’ils ont un emploi rémunéré Reference """L'éducation formelle des adultes en Europe: politiques et mise en oeuvre"", Eurydice, 2011, http://eacea.ec.europa.eu/education/eurydice/documents/thematic_reports/128fr.pdf [30.5.2016]"
  9. EMPLOYMENT AND WORKING CONDITIONS · LAW

    #556304

    IATE #1392653
    saoire phearsanta speisialta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Beurlaubung aus persönlichen Gründen
    de
    Definition Urlaub aus nicht näher darzulegenden Gründen Reference Frankl,Wb des Arbeits-und Sozialrechts,München,1970
    special personal leave
    en
    Definition an entitlement to leave granted by certain collective agreements whereby employees may suspend performance of their contract of employment without needing to invoke any particular grounds that prevent them from working Reference EEIR Glossary-France,1993,p65
    congé pour convenances personnelles
    fr
    Definition congé pour des motifs personnels qui n'ont pas à être exposées pour l'obtention de celui-ci Reference Frankl,Dict Droit Social,Munich,1970
  10. SOCIAL QUESTIONS|social protection|leave on social grounds · EUROPEAN UNION|EU institutions and European civil service|European civil service

    #605465

    IATE #777522
    saoire teaghlaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    saoire ar chúiseanna teaghlaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Urlaub aus familiären Gründen
    de
    Definition eine der dienstrechtlichen Stellungen laut Art.35 Beamtenstatut Reference ---
    family leave | family-related leave | leave for family reasons
    en
    Definition leave granted to take care of a sick child or for other family reasons Reference "OECD Glossary of statistical terms, http://stats.oecd.org/glossary/detail.asp?ID=3547 (19.7.2010)"
    congé familial | congé pour raisons familiales | congé pour événements familiaux
    fr
  11. EMPLOYMENT AND WORKING CONDITIONS|organisation of work and working conditions|working conditions · SOCIAL QUESTIONS|social protection|leave on social grounds|parental leave

    #624502

    IATE #1265824
    saoire tuismitheora Reference "'Ráiteas Straitéise 2016-2019,' an Roinn Dlí agus Cirt agus Comhionannais, http://www.justice.ie/ga/JELR/Roinn%20Dl%C3%AD%20agus%20Cirt%20agus%20Comhionannais%20R%C3%A1iteas%20Strait%C3%A9ise%202016-2019.pdf/Files/Roinn%20Dl%C3%AD%20agus%20Cirt%20agus%20Comhionannais%20R%C3%A1iteas%20Strait%C3%A9ise%202016-2019.pdf [8.10.2018] ;Faomhadh an téarma seo mar chuid de Thionscadal LexRialachán (AE) 2021/695 lena mbunaítear Fís Eorpach – an Clár Réime um Thaighde agus um Nuálaíocht, lena leagtar síos a rialacha maidir le rannpháirtíocht agus scaipeadh"
    ga
    Context 'I gcás inarb iomchuí, le haghaidh ghníomhaíochtaí oiliúna agus soghluaisteachta MSCA agus deontais soghluaisteachta, tabharfar aird chuí i ranníocaíocht an Aontais ar aon chostas breise ar an tairbhí, ar costais iad a bhaineann le saoire mháithreachais, saoire tuismitheora, saoire bhreoiteachta, saoire speisialta nó le hathrú ar eagraíocht óstach earcaíochta nó athrú ar stádas teaghlaigh taighdeora le linn ré an chomhaontaithe deontais.' Reference "Rialachán (AE) 2021/695 lena mbunaítear Fís Eorpach – an Clár Réime um Thaighde agus um Nuálaíocht, lena leagtar síos a rialacha maidir le rannpháirtíocht agus scaipeadh "
    saoire do thuismitheoirí Reference "An tAcht um Shaoire do Thuismitheoirí (Leasú), 2006, http://www.oireachtas.ie/documents/bills28/acts/2006/a1306i.pdf [6.7.2018] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Beidh oifigeach i dteideal suas le sé mhí a thógáil ar saoire do thuismitheoirí gan bhuntuarastal i gcás gach linbh, ar saoire í a bheidh le tógáil i gcaitheamh an chéad dá bhliain déag ón uair a shaolófar an leanbh nó ón uair a uchtófar é. Féadfar fad na saoire a dhúbailt do thuismitheoirí aonair a aithnítear faoi na forálacha ginearálta cur chun feidhme arna nglacadh ag údarás ceapacháin gach institiúide agus do thuismitheoirí leanaí cleithiúnacha a bhfuil géarbhreoiteacht orthu nó atá faoi mhíchumas, ar géarbhreoiteacht í arna haithint nó ar míchumas é arna aithint ag oifigeach liachta na hinstitiúide. Caithfear ar a laghad mí a thógáil le chéile tráth ar bith a mbeidh saoire á tógáil.' Reference "Rialachán (AE) Uimh. 1023/2013 lena leasaítear Rialacháin Foirne Oifigigh an Aontais Eorpaigh agus Coinníollacha Fostaíochta Sheirbhísigh eile an Aontais Eorpaigh, CELEX:32013R1023/GA"
    saoire thuismitheoireachta Reference "'Caidreamh san Ionad Oibre,' an Roinn Post, Fiontair agus Nualaíochta, https://www.workplacerelations.ie/en/Publications_Forms/Other_Language_Publications/Notai-Treorach-01042014.pdf [6.7.2018] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Definition is ionann saoire thuismitheoirí agus saoire gan phá atá ar fáil do mhúinteoirí agus do chúntóirí riachtanas speisialta chun aire a thabhairt dá leanaí Reference """Saoire Tuismitheora"", An Roinn Oideachais agus Scileanna, http://www.education.ie/ga/Foireann-Oideachais/Seirbh%C3%ADs%C3%AD/Sosanna-Saoire/Saoire-Tuismitheora/ [21.5.14]"
    Elternurlaub | Elternzeit
    de
    Definition das individuelle in der Regel nicht übertragbare Recht erwerbstätiger Frauen und Männer auf Arbeitsbefreiung im Fall der Geburt oder Adoption eines Kindes, damit sie sich um das Kind kümmern können Reference 100 Begriffe aus der Gleichstellungspolitik: Glossar der Gleichstellung zwischen Frauen und Männern (GD V,1998)
    parental leave
    en
    Definition employee benefit that provides paid or unpaid time off work to care for a child or make arrangements for the child's welfare Reference "COM-Terminology Coordination, based on:Wikipedia > Parental leave. http://en.wikipedia.org/wiki/Parental_leave [19.3.2018]"
    Comment Often, the term parental leave includes maternity, paternity, and adoption leave. Often the minimum benefits are stipulated by law.
    congé parental
    fr
    Definition congé accordé aux travailleurs et travailleuses, en raison de la naissance ou de l'adoption d'un enfant, pour leur permettre de s'occuper de cet enfant Reference "100 mots pour l'égalité: Glossaire de termes sur l'égalité entre les femmes et les hommes, Direction générale de l'emploi, des affaires sociales et de l'inclusion de la Commission européenne (1998), ISBN 92-828-2628-7, https://publications.europa.eu/fr/publication-detail/-/publication/7342d801-86cc-4f59-a71a-2ff7c0e04123 [19.12.2017]"
    Comment "Voir aussi: - congé de maternité [IATE:1392680 ] - congé de paternité [IATE:1392689 ]"
  14. SOCIAL QUESTIONS|social protection

    #634775

    IATE #1690954
    sochar um shaoire tuismitheora Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    sochar saoire tuismitheoireachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Sa Danmhairg, féadfaidh tuismitheoirí leanaí a chuirtear abhaile ón scoil iad mar gheall ar COVID-19 nó atá ionfhabhtaithe le COVID-19 fanacht sa bhaile leis na leanaí agus sochair shaoire thuismitheoireachta a fháil.' Reference "An Tuarascáil Chomhpháirteach ar Fhostaíocht, 2022 (14 Márta 2022),' Comhairle an Aontais Eorpaigh, https://data.consilium.europa.eu/doc/document/ST-7252-2022-INIT/ga/pdf [14.7.2023]"
    liúntas tuismitheora Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Bhí sé beartaithe ag an bhFionlainn, amhail ón 4 Meán Fómhair 2022, faoin leasú ar shaoire teaghlaigh, an comhionannas idir saol oibre na dtuismitheoirí a mhéadú agus, agus cineálacha éagsúla teaghlaigh á n‑urramú, gheobhaidh an bheirt tuismitheoirí cuóta de 160 lá liúntais tuismitheora.' Reference "Togra le haghaidh Tuarascáil Chomhpháirteach ar Fhostaíocht ón gCoimisiún agus ón gComhairle, CELEX:52022DC0783/GA"
    Elterngeld
    de
    Definition eine Transferzahlung für Eltern, die wegen der Betreuung eines Kindes nicht oder nicht voll erwerbstätig sind oder ihre Erwerbstätigkeit für die Betreuung ihres Kindes unterbrechen Reference "Wikipedia > Elterngeld http://de.wikipedia.org/wiki/Elterngeld_(Deutschland)#Siehe_auch [15.7.2014]"
    parental leave benefit | parental leave allowance | parental allowance
    en
    Definition benefit paid to either mother or father in case of interruption of work or reduction of working time in order to bring up a child, normally of young age Reference "Eurostat, European system of integrated social protection statistics - ESSPROS : Manual and User Guidelines (22.12.2022), Publications Office of the European Union, Luxembourg, 2016, p. 67"
    allocation de congé parental
    fr
    Definition prestations versées à la mère ou au père pendant le congé ou le travail à temps partiel pour élever un enfant normalement en bas âge Reference Manuel SESPROS,1996,part.2.5.2.1,par.5.4
  16. SOCIAL QUESTIONS|social affairs · EMPLOYMENT AND WORKING CONDITIONS

    #610352

    IATE #859538
    Treoir 92/85/CEE ón gComhairle maidir le bearta a thabhairt isteach arb é is aidhm dóibh feabhsúcháin a chur ar aghaidh ag an obair i dtaca le sábháilteacht agus sláinte oibrithe toircheasacha agus oibrithe atá tar éis leanbh a shaolú nó atá i mbun beathú cíche Reference "MÍNITHE (*) MAIDIR LEIS AN gCAIRT UM CHEARTA BUNÚSACHA Míniú ar Airteagal 33 CELEX:32007X1214(01)"
    ga
    Treoir maidir le saoire mháithreachais Reference "AN TORADH Ó CHRUINNIÚ NA COMHAIRLE an 3357ú cruinniú de chuid na Comhairle Fostaíocht, Beartas Sóisialach, Sláinte agus Gnóthaí Tomhaltóirí http://data.consilium.europa.eu/doc/document/ST-16803-2014-REV-1/ga/pdf"
    ga
    Richtlinie 92/85/EWG über die Durchführung von Maßnahmen zur Verbesserung der Sicherheit und des Gesundheitsschutzes von schwangeren Arbeitnehmerinnen, Wöchnerinnen und stillenden Arbeitnehmerinnen am Arbeitsplatz | Mutterschaftsrichtlinie | Mutterschutzrichtlinie
    de
    Council Directive 92/85/EEC on the introduction of measures to encourage improvements in the safety and health at work of pregnant workers and workers who have recently given birth or are breastfeeding | maternity leave directive | Maternity Directive | Maternity Leave Directive | Pregnant Workers Directive
    en
    Comment "For an EP Resolution on the proposal for a directive amending Council Directive 92/85/EEC see: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&reference=P7-TA-2010-0373&language=EN"
    Directive 92/85/CEE du Conseil concernant la mise en oeuvre de mesures visant à promouvoir l'amélioration de la sécurité et de la santé des travailleuses enceintes, accouchées ou allaitantes au travail
    fr