Gaois

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4 results

  1. FINANCE|taxation|tax on consumption|VAT|VAT rate
    ráta CBL Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ráta cánach breisluacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context Déanfar, le héifeacht amhail ar an agus ón 1ú lá de Mhárta, 1979, an ráta cánach breisluacha ar ghléasanna glacadóireachta raidió ar de chineál tís nó de chineál iniompair iad nó ar de chineál iad atá oiriúnach lena n-úsáid i bhfeithiclí bóthair, agus ar ghramafóin, radaghramafóin agus seinnteoirí ceirníní, a mhéadú ó 10 faoin gcéad den méid nó den luach, cibé acu é, ar inmhuirearaithe cáin ar na hearraí sin ina leith go dtí 20 faoin gcéad den méid nó den luach sin... Reference Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979 (24.2.2022)
    Mehrwertsteuersatz | MwSt-Satz
    de
    VAT rate | rate of value added tax | rate of VAT | value added tax rate
    en
    Definition rate at which VAT is applied Reference 'VAT rate' (29.6.2020), Collins English Dictionary, HarperCollins Publishers
    taux de TVA | taux de taxe sur la valeur ajoutée
    fr
  2. FINANCE|taxation|tax on consumption
    ráta laghdaithe CBL Reference Conclúidí ón gComhairle Eorpach, 17-18 Márta 2016: http://www.consilium.europa.eu/ga/press/press-releases/2016/03/18-european-council-conclusions/ (27.6.2016) ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context "Is díol sásaimh di go bhfuil sé beartaithe ag an gCoimisiún moltaí a dhéanamh i dtaca leis an tsolúbthacht a mhéadú do na Ballstáit i dtaca le rátaí laghdaithe CBL, lena mbeadh rogha ag na Ballstáit ráta nialasach CBL a úsáid i gcás táirgí sláintíochta." Reference Conclúidí ón gComhairle Eorpach, 17-18 Márta 2016: http://www.consilium.europa.eu/ga/press/press-releases/2016/03/18-european-council-conclusions/ (27.6.2016)
    ermäßigter Mehrwertsteuersatz | ermäßigter MwSt-Satz
    de
    Definition unter dem Regelsteuersatz liegender Mehrwertsteuersatz Reference Council-DE
    Comment wurde in DE 1968 zeitgleich mit der Einführung des MwSt-Systems festgelegt, um bestimmte Güter des lebensnotwendigen Bedarfs zu verbilligen
    reduced VAT rate | reduced rate of VAT
    en
    Definition rate of value-added tax which is lower than the standard rate Reference Council-EN, based on: - European Commission > Press releases database > Press release details > 'Reduced rates of VAT: frequently asked questions', 16.7.2003, http://europa.eu/rapid/press-release_MEMO-03-149_en.htm?locale=en [14.4.2016] - Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, CELEX:32006L0112
    Comment Under EU law, Member States may apply either one or two reduced rates of VAT, which may not be less than 5% of the taxable amount and may be applied only to certain categories of goods and services. Note Ref.: Council-EN, based on Articles 98 and 99 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, CELEX:32006L0112
    TVA réduite | taxe sur la valeur ajoutée à taux réduit | TVA à taux réduit | taux de TVA réduit | taux réduit de taxe sur la valeur ajoutée | taux réduit de TVA
    fr
    Definition taux de taxe sur la valeur ajoutée fixé à un niveau inférieur au taux normal Reference Conseil-FR, d'après: - site web de la Commission européenne, Communiqué de presse du 16 juillet 2003, "Taux réduits de TVA: questions fréquemment posées - Pourquoi la Commission ne propose-t-elle pas une extension des taux réduits plus importante?", http://europa.eu/rapid/press-release_MEMO-03-149_fr.htm [22.4.2016] et - directive 2006/112/CE du Conseil relative au système commun de taxe sur la valeur ajoutée, CELEX:32006L0112/FR (voir en particulier les art. 98 et 99)
  3. FINANCE|taxation|tax on consumption|VAT|VAT rate
    meánráta ualaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    meánráta ualaithe CBL Reference Comhairle-GA
    ga
    Mehrwertsteuer auf der Grundlage eines gewogenen mittleren Satzes | gewogener mittlerer Satz | gewogener mittlerer MWSt-Satz | gewogener mittlerer MwSt.-Satz | GMS
    de
    weighted average rate of VAT | weighted average rate | WAR
    en
    Definition percentage which is used in the calculation of a Member State's VAT assessment base [ IATE:132484 ], and which takes into account all VAT rates in force with each rate weighted with the share of the value of the transactions to which that rate applies as a percentage of the total of taxable transactions Reference Council-EN, based on Proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax
    Comment The weighted average rate of VAT is calculated by: - breaking down, by VAT rate applied, all transactions which are taxable under a Member State's national legislation and which do not entitle the customer to deduction of VAT; - determining the weighting of each rate by calculating the relationship between the value of the transactions to which that rate applies and the aggregate value of all transactions; - then calculating the average of those weighted rates.
    taux moyen pondéré de la TVA | taxe sur la valeur ajoutée
    fr
    Definition taux utilisé par chaque État membre pour le calcul de son assiette harmonisée de la TVA (5.11.2019) [IATE:132484], et qui correspond à une estimation du taux moyen applicable aux différentes catégories de biens et de services imposables Reference Conseil-FR, d'après le site web du ministère (FR) de l'action et des comptes publics, document intitulé "Annexe au projet de loi de finances pour 2016, Relations avec l'Union européenne" (5.11.2019), point 1.3: "Le système des ressources propres de l'Union européenne"