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27 results

  2. ENVIRONMENT

    #671532

    IATE #47410
    tobhach Reference an Ghníomhaireacht Eorpach Comhshaoil (GEC)
    ga
    Abgabe
    de
    levy
    en
    Definition 1.A ratable portion of the produce of the property and labor of the individual citizens, taken by the nation, in the exercise of its sovereign rights, for the support of government, for the administration of the laws, and as the means for continuing in operation the various legitimate functions of the state. Reference 1.WESTS;
    impôt
    fr
  3. TRADE|marketing|preparation for market

    #559003

    IATE #1487714
    cánacha agus tobhaigh chomhchosúla eile Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Steuern,Gebühren und dergl.
    de
    taxes and similar levies
    en
    impôts,taxes et versements assimilés
    fr
    Definition compte de charge qui enregistre tous les impôts et taxes qui sont à la charge de l'entreprise, à l'exception des impôts sur les bénéfices, des impôts qui, payés par l'entreprise, doivent être récupérés sur des tiers, des rappels d'impôts concernant les bénéfices taxables des exercices antérieurs, des pénalités et amendes fiscales Reference d'après La Revue fiduciaire,n°770 & 798,1993
  7. INTERNATIONAL RELATIONS|cooperation policy|aid policy

    #638808

    IATE #2211154
    tobhach aerthicéid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Solidaritätsabgabe
    de
    solidarity levy | solidarity contribution | air ticket solidarity levy | air-ticket solidarity levy | air ticket levy | air-ticket levy
    en
    Definition contribution levied on air tickets to finance global sustainable development Reference ---
    Comment "This levy, which is applied on airline tickets charged to passengers taking off from airports in the territories of the countries implementing the scheme, [...] provides a stable source of finance. The contributions levied at national level are then coordinated internationally for allocation, for the most part, to the UNITAID international drug purchasing facility, which aims to reduce the cost of malaria, tuberculosis and HIV-Aids treatments through a mechanism that affects both demand and supply.Innovative Financing for Development, The I-8 Group/L.I.F.E., UN, http://www.un.org/esa/ffd/documents/InnovativeFinForDev.pdf [17.04.2013]"
    contribution de solidarité | taxe de solidarité
    fr
    Comment "Le prélèvement de solidarité internationale destiné à alimenter l'aide au développement peut prendre la forme d'une contribution sur les transactions financières internationales, d'une contribution sur le carburant utilisé par le transport aérien ou maritime ou encore d'un prélèvement sur les billets d'avion (cf. discours prononcé le 26.1.2005 par le président français J. Chirac lors du Forum économique mondial à Davos, http://www.aidh.org/txtref/2005/lcp-ch01.htm )"
  8. TRADE|marketing|preparation for market · FINANCE · EDUCATION AND COMMUNICATIONS|communications

    #627734

    IATE #1414883
    tobhach allmhairiúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abschöpfung bei der Einfuhr
    de
    Definition Erhebung einer Abgabe auf die Einfuhr von Agrarerzeugnissen, um deren Preise auf das Niveau des Binnenmarktes anzuheben Reference EUROVOC,Ausgabe 2,1987
    import levy
    en
    Definition a duty imposed on imports of agricultural products so as to bring prices to a level equal to those on the domestic market Reference EUROVOC,Edition 2,1987
    prélèvement à l'importation
    fr
    Definition perception d'un droit sur les importations des produits agricoles, afin d'en amener le prix au niveau des prix du marché intérieur Reference EUROVOC,Edition 2,1987
  12. LAW|civil law|ownership · FINANCE|public finance and budget policy|public finance · FINANCE|taxation

    #627775

    IATE #1416279
    tobhach ar chaipiteal Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Meliorations-Abgabe | Beteiligungsgebuehr | Beitrag | Kapital-Abgabe
    de
    Definition ein Beitrag der Nutzniesser in Natura oder Geld, bestehend aus einem Teil des unverdienten Einkoommens infolge der guenstigen Auswirkungen auf Grund und Boden in einem Gebiet, wo der Staat Geld zur Ausfuehrung von Bewaesserung, Hochwassershutz und Draenung mit dem Ziel einer Melioration angelegt hat oder anzulegen beabsichtigt Reference ICID
    betterment levy | inclusion fee | contribution | capital levy
    en
    Definition a contribution from beneficiaries in kind or cash, constituting a portion of unearned income due to benefits that accrue to land, in an area on which the government has invested or proposes to invest for development of irrigation, flood protection or drainage scheme for purpose of reclamation Reference ICID
    impôt de plus-value | impôt sur les plus-values | prélèvements sur les plus-values
    fr
  13. TRADE|distributive trades|distributive trades

    #640478

    IATE #2246541
    tobhach ar chóipeáil phríobháideach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abgabe für Privatkopien
    de
    private copying levy | levies | private copy levy
    en
    Definition special tax or levy (additional to any general sales tax) charged under a government-mandated scheme, on purchases of recordable media, or in some cases, on purchases of equipment that can be used to reproduce recordable media Reference "COM-EN, based on:Wikipedia > Private copying levy. http://en.wikipedia.org/wiki/Private_copying_levy [3.6.2013]"
    Comment "Such taxes are in place in various countries and the income is typically allocated to the developers of ""content"". (A distinction is sometimes made between ""tax"" and ""levy"" based on the recipient of the accumulated funds; taxes are received by a government, while levies are received by a private body, such as a copyright collective.)"
    redevance pour copie privée | rémunération pour copie privée
    fr
  14. FINANCE · FINANCE|financial institutions and credit|banking

    #645110

    IATE #3521870
    tobhach ar na bainc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bankenabgabe
    de
    Definition "von Kreditinstituten und Wertpapierfirmen zu erhebende Abgabe, aus der ein Bankensanierungsfonds IATE:3511482 gespeist werden soll" Reference Council-DE
    Comment DIV: RSZ, 11.6.10
    bank levy | banking levy | tax on financial institutions | levy on banks | levy on financial institutions
    en
    Definition A proposed tax on banks and investment firms to finance a preventive fund to pay for any future financial crises. This would mean that banks and investment firms, rather than taxpayers, would bear the costs of resolving any future crises. Reference "COUNCIL-EN based on Commission Communication of 26 May 2010, COM(2010) 254 final, Bank Resolution Funds, CELEX:52010DC0154"
    Comment "See bank resolution fund IATE:3511482 ; stability fee IATE:3520973"
    prélèvement sur les banques | prélèvement sur les établissements financiers
    fr
    Definition taxe qui serait prélevée systématiquement sur les banques, dont le produit serait affecté à un fonds de stabilité destiné à financer les mesures mises en oeuvre en vertu d'un régime spécial de résolution bancaire Reference "Conseil-FR, sur la base de: Communication de la Commission intitulée ""Les fonds de résolution des défaillances bancaires"", COM(2010) 254 final: http://ec.europa.eu/internal_market/bank/docs/crisis-management/funds/com2010_254_fr.pdf"
    Comment La nature du prélèvement, la taille du fonds et les modalités de placement et d'emploi des fonds doivent encore être définies.Les modalités de ce prélèvement pourraient varier selon les pays.
  15. FINANCE|taxation

    #620216

    IATE #1128742
    tobhach ar na bainc Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Banksteuer
    de
    levy on banks
    en
    Definition tax on banks in Ireland imposed in the form of a stamp duty Reference COUNCIL-EN
    prélèvement sur les banques | taxation du secteur bancaire
    fr
    Definition prélèvement auquel sont assujetties les banques sur la moyenne des dépôts nets en compte courant et à terme Reference SEC:Inventaire des impôts,CCE,1993
    Comment "Ne pas confondre avec le prélèvement sur les banques [ IATE:3521870 ], dont le produit serait affecté à un fonds de stabilité destiné à financer les mesures mises en oeuvre en vertu d'un régime spécial de résolution bancaire"
  16. FINANCE|taxation · ENVIRONMENT|natural environment|climate

    #635992

    IATE #1867898
    tobhach athraithe aeráide Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Klimaänderungsabgabe
    de
    CCL | climate change levy
    en
    Definition tax on energy - electricity (excluding electricity generated from renewable sources and approved cogeneration (combined heat and power) schemes, but including electricity from nuclear, even though it causes no direct carbon emissions), natural gas as supplied by a gas utility, petroleum and hydrocarbon gas in a liquid state, coal and lignite, coke and semi-coke of coal or lignite, and petroleum coke - delivered to most energy users in the United Kingdom (with the notable exceptions of those in the domestic and transport sectors), introduced on 1 April 2001 under the Finance Act 2000 as part of the UK's Climate Change Programme, with the aim of providing an incentive to increase energy efficiency and to reduce carbon emissions, and forecast to cut annual emissions by 2.5 million tonnes by 2010 Reference "COM-EN, based on:- HM Revenue & Customs > Excise & Other > Information & Guides > Climate Change Levy - Introduction, http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_InfoGuides&propertyType=document&id=HMCE_CL_001174 (21.9.2009) - Wikipedia > Climate Change Levy, http://en.wikipedia.org/wiki/Climate_Change_Levy (21.9.2009)"
    Comment There have been ongoing calls to replace it with a proper carbon tax.
    taxe sur le changement climatique | TCC
    fr
  18. AGRICULTURE, FORESTRY AND FISHERIES

    #674541

    IATE #762928
    tobhach comhfhreagrachta Reference Fógra on Roinn Talmhaíochta agus Bia, ANOIS, 18-19 Bealtaine 1991, lch. 6 ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Mitverantwortungsabgabe | MVA
    de
    Comment CONTEXT: auf Milch und Milcherzeugnisse
    co-responsibility levy | CL
    en
    Comment "The national guaranteed quantities allocated to the Member States are maximum production quantities. If they are exceeded, producers must pay a co-responsibility levy. The intervention price for the following marketing year is then reduced. (Commission Europa website http://europa.eu/scadplus/leg/en/lvb/l11047.htm (21.5.07))"
    prélèvement de coresponsabilité | PCR | taxe de coresponsabilité
    fr