Gaois

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5 results

  1. EUROPEAN UNION|EU institutions and European civil service|EU institution · EUROPEAN UNION|EU institutions and European civil service|operation of the Institutions · EUROPEAN UNION|European Union law|European treaties · LAW|justice|judicial proceedings

    #568384

    IATE #1899129
    céim de na himeachtaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ohne daß die Partei in diesem Abschnitt des Verfahrens Gelegenheit erhält,eine Erklärung abzugeben
    de
    stage of the proceedings
    en
    stade de la procédure
    fr
  2. POLITICS|parliamentary proceedings · EUROPEAN UNION|EU institutions and European civil service|EU institution|European Parliament

    #650645

    IATE #3550670
    comhaontú ag céim chomhsheasamh na Comhairle Reference "Rialacha Nós Imeachta Pharlaimaint na hEorpa (Iúil 2013): http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+RULES-EP+20130701+0+DOC+PDF+V0//GA&language=GA [06.08.2013]"
    ga
    Context Comhaontú ag céim chomhsheasamh na Comhairle Reference "Rialacha Nós Imeachta Pharlaimaint na hEorpa (Iúil 2013): http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+RULES-EP+20130701+0+DOC+PDF+V0//GA&language=GA [06.08.2013]"
    Einigung im Stadium des gemeinsamen Standpunkts des Rates
    de
    Definition --- Reference "Geschäftsordnung des Europäischen Parlaments (April 2013): http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+RULES-EP+20130416+0+DOC+PDF+V0//DE&language=DE [3.6.2013]"
    Comment Wird in der ersten Lesung des Europäischen Parlaments keine Einigung erzielt, können im Hinblick auf eine Einigung im Stadium des gemeinsamen Standpunkts weiterhin Kontakteaufgenommen werden.
    agreement at the stage of Council common position
    en
    Definition agreement reached at the common position stage where no agreement is reached at the European Parliament's first reading Reference "EP-Terminology Coordination, based on: Joint declaration on practical arrangements for the codecision procedure (article 251 of the EC Treaty)"
    accord au stade de la position commune du Conseil
    fr
  4. FINANCE|taxation|tax on consumption

    #643526

    IATE #3516094
    díolúine lena ngabhann an ceart CBL ar ionchur a asbhaint Reference sn04024/2021 REV1
    ga
    díolúine lena ngabhann in-asbhainteacht CBL arna íoc ag an gcéim roimhe sin Reference "Treoir (AE) 2020/2020 lena leasaítear Treoir 2006/112/CE ón gComhairle a mhéid a bhaineann le bearta sealadacha i ndáil le cáin bhreisluacha is infheidhme i leith soláthar vacsaíní COVID-19 agus feistí leighis diagnóiseacha in vitro mar fhreagairt ar phaindéim COVID-19"
    ga
    Context 'Ní ligtear do na Ballstáit leis ach oiread díolúine a dheonú lena ngabhann in-asbhainteacht CBL arna íoc ag an gcéim roimhe sin i ndáil le soláthar vacsaíní COVID-19 agus feistí leighis diagnóiseacha in vitro COVID-19 ná seirbhísí a bhfuil dlúthnasc acu leis na vacsaíní agus na feistí sin.' Reference "Treoir (AE) 2020/2020 lena leasaítear Treoir 2006/112/CE ón gComhairle a mhéid a bhaineann le bearta sealadacha i ndáil le cáin bhreisluacha is infheidhme i leith soláthar vacsaíní COVID-19 agus feistí leighis diagnóiseacha in vitro mar fhreagairt ar phaindéim COVID-19"
    echte Umsatzsteuerbefreiung | echte Steuerbefreiung | echte Befreiung | Steuerbefreiung mit Recht auf Vorsteuerabzug
    de
    Definition Umsatzsteuerbefreiung mit dem Recht auf Vorsteuerabzug Reference GD TAXUD
    Comment wird gemeinhin als „Nullsteuersatz“ bezeichnet
    exemption with the right to deduct input tax | exemption with the right to deduct input VAT | exemption with deductibility of VAT paid at the preceding stage | exemption with deductibility of the VAT paid at the preceding stage
    en
    Definition transaction involving goods or services, on the sale /provision of which a trader is not required to charge VAT (output tax) but in connection with which they are able to reclaim input tax Reference COM-EN
    Comment "An example would be a farmer selling the food he/she produces (zero-rated in the UK, hence no VAT charged on the sale) and reclaiming input tax on purchases relating to his/her business activity (e.g. when buying fertiliser, a new tractor, the services of an accountant). This could be construed as ""genuine relief from taxation"" in the sense that the goods are taxable, only the tax rate is zero."
    exonération avec droit à déduction de la taxe en amont | exonération avec droit à déduction de la TVA en amont | exonération avec droit à déduction | exonération avec droit à déduction de la TVA payée en amont | exonération avec droit à déduction de la TVA payée au stade antérieur
    fr
    Definition cas où aucune TVA ou taxe similaire n'est appliquée à une livraison de biens ou à une prestation de services (exonération de la TVA) mais où la TVA ou taxe similaire payée en amont peut néanmoins être déduite Reference "Conseil-FR, d'après Commission européenne > Taxation and Customs Union > Fiscalité > Taxe sur la valeur ajoutée (TVA) > Généralités > Règles de l’UE en matière de TVA par thème > Exonération de la TVA (25.11.2021)"
  5. EUROPEAN UNION|European Union law|European treaties · FINANCE|monetary relations · FINANCE|monetary economics

    #610652

    IATE #865704
    Prótacal maidir leis an trasdul chuig an tríú céim den aontas eacnamaíoch agus airgeadaíochta Reference ---
    ga
    Protokoll über den Übergang zur dritten Stufe der Wirtschafts- und Währungsunion
    de
    Comment "Ehemaliges Protokoll (Nr.24) zum Vertrag über die Gründung der Europäischen Gemeinschaft (1992 - Maastricht) Durch/all"" id=""ENTRY_TO_ENTRY_CONVERTER"" target=""_blank"">IATE:865789Durch den Vertrag von Lissabon IATE:2242386 aufgehoben"
    Protocol on the transition to the third stage of economic and monetary union
    en
    Comment "Ex-Protocol No 24 annexed to the Treaty establishing the European Community (1992) [IATE:856545 ].Repealed by the Treaty of Lisbon [IATE:2242386 ]."
    Protocole sur le passage à la troisième phase de l'Union économique et monétaire
    fr
    Comment "Ancien protocole n° 24 annexé au traité instituant la Communauté européenne (1992) [IATE:856545 ].Abrogé par le traité de Lisbonne [IATE:2242386 ]."