EUROPEAN UNION · TRADE|tariff policy
- ráta nialasach dleachta allmhairiúcháin Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
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9 dtoradh
- TRADE|tariff policy
- uasteorainneacha taraife saor ó dhleacht Tagairt Ionstraim Aontachais 1985, Prót. 3, Airt. 3(1)
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- BUSINESS AND COMPETITION|accounting
- coiléar ráta úis saor ó chostas Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
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- kostenfreier Zinscollar
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- Sainmhíniú vereinbarte Zinsbandbreite, die aus einer Kombination von einer Zinsbegrenzung nach oben (Cap) und einer Zinsbegrenzung nach unten (Floor) besteht, wobei die Prämie aus dem Floor die Prämie für den Cap vollständig finanziert Tagairt Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Gabler Wirtschaftslexikon Online, „Collar“, https://wirtschaftslexikon.gabler.de/definition/collar-28418 (21.8.2018)
- ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme
- bithmhais nialas‑rátaithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
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- Comhthéacs 'Mar thoradh ar eisiamh suiteálacha ina mbaintear úsáid eisiach as bithmhais ó EU ETS, tá cásanna ann ina bhfuil brabúis amhantair faighte ag suiteálacha a dhéanann sciar mór de bhithmhais a dhó trí lamháltais saor in aisce a fháil a sháraíonn go mór astaíochtaí iarbhír. Dá bhrí sin, ba cheart luach tairsí le haghaidh dóchán bithmhaise nialas‑rátaithe a thabhairt isteach agus suiteálacha atá os cionn an luacha sin a eisiamh ó EU ETS. Tá an luach tairsí de 95 % ag teacht leis an bparaiméadar éiginnteachta atá leagtha amach in Airteagal 2(16) de Rialachán Tarmligthe (AE) 2019/331 ón gCoimisiún.' Tagairt Togra le haghaidh Treoir lena leasaítear Treoir 2003/87/CE lena mbunaítear scéim um liúntais astaíochtaí gás ceaptha teasa a thrádáil laistigh den Aontas, Cinneadh (AE) 2015/1814 i ndáil le cúlchiste cobhsaíochta margaidh a bhunú agus a fheidhmiú do scéim trádála an Aontais maidir le hastaíochtaí gás ceaptha teasa agus Rialachán (AE) 2015/757, CELEX:52021PC0551/GA
- zero-rated biomass
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- Sainmhíniú biomass from sources considered to be carbon-neutral by the EU ETS scheme Tagairt COM-Terminology Coordination, based on: Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union, Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading scheme and Regulation (EU) 2015/757
- Nóta “Zero-rated” is not the same as “carbon neutral”. Zero-rating refers to when the emission factor is zero. The emission factor is necessary for the calculation of the emissions produced and corresponding surrender obligation (see Annex IV of the ETS Directive on monitoring principles, which states “The emission factor for biomass shall be zero”).The emission factor is defined in Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance)Text with EEA relevance
- ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme · PRODUCTION, TECHNOLOGY AND RESEARCH|technology and technical regulations|biotechnology|biomass
- dóchán bithmhaise nialas‑rátaithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
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- Comhthéacs 'Mar thoradh ar eisiamh suiteálacha ina mbaintear úsáid eisiach as bithmhais ó EU ETS, tá cásanna ann ina bhfuil brabúis amhantair faighte ag suiteálacha a dhéanann sciar mór de bhithmhais a dhó trí lamháltais saor in aisce a fháil a sháraíonn go mór astaíochtaí iarbhír. Dá bhrí sin, ba cheart luach tairsí le haghaidh dóchán bithmhaise nialas‑rátaithe a thabhairt isteach agus suiteálacha atá os cionn an luacha sin a eisiamh ó EU ETS. Tá an luach tairsí de 95 % ag teacht leis an bparaiméadar éiginnteachta atá leagtha amach in Airteagal 2(16) de Rialachán Tarmligthe (AE) 2019/331 ón gCoimisiún.' Tagairt Togra le haghaidh Treoir lena leasaítear Treoir 2003/87/CE lena mbunaítear scéim um liúntais astaíochtaí gás ceaptha teasa a thrádáil laistigh den Aontas, Cinneadh (AE) 2015/1814 i ndáil le cúlchiste cobhsaíochta margaidh a bhunú agus a fheidhmiú do scéim trádála an Aontais maidir le hastaíochtaí gás ceaptha teasa agus Rialachán (AE) 2015/757, CELEX:52021PC0551/GA
- zero-rated biomass combustion
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- Sainmhíniú situation where burning of biomass in the installations throughout Europe is considered to be carbon-neutral by the EU ETS scheme Tagairt COM-Terminology Coordination, based on: Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union, Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading scheme and Regulation (EU) 2015/757
- Nóta “Zero-rated” is not the same as “carbon neutral”. Zero-rating refers to when the emission factor is zero. The emission factor is necessary for the calculation of the emissions produced and corresponding surrender obligation (see Annex IV of the ETS Directive on monitoring principles, which states “The emission factor for biomass shall be zero”).The emission factor is defined in Implementing Regulation (EU) 2018/2066 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC and amending Regulation (EU) No 601/2012
- FINANCE
- banna domhainlascaine Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
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- banna cúpóin nialasaigh Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
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- Nullkuponschuldverschreibung | Nullprozenter | Nullkuponanleihe
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- Sainmhíniú Anleihe, die keine Zinsen trägt, unter Nennwert (unter pari) ausgegeben wird und bei Fälligkeit zum Nennwert zurückgenommen wird Tagairt Council-DE, vgl. http://www.unternehmensanleihe.net/formen.php (25.9.12)
- zero-rated note | zero-coupon bond
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- Sainmhíniú a bond that pays no interest but is sold at a steep discount and is paid off at par Tagairt Bourse Terminology ;Borrowing and Lending Terminology,World Bank,1984
- obligation zéro-coupon | obligation à coupon zéro | obligation zéro coupon | zéro coupon
- fr
- Sainmhíniú type particulier d'obligation à coupon unique se définissant donc par l'absence de versement d'intérêt Tagairt Le Journal Des Finances,Le lexique du Trader,1997
- ENERGY|soft energy|soft energy|bioenergy · ENVIRONMENT|environmental policy|climate change policy|emission trading|EU Emissions Trading Scheme
- foinse nialas‑rátaithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
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- Comhthéacs 'Le Rialachán Cur Chun Feidhme (AE) 2018/2066 ón gCoimisiún leagtar íos rialacha maidir le faireachán ar astaíochtaí ó bhithmhais atá comhsheasmhach leis na rialacha maidir le húsáid bithmhaise a leagtar síos i reachtaíocht an Aontais maidir le fuinneamh in‑athnuaite. De réir mar a éireoidh an reachtaíocht níos casta maidir leis na critéir inbhuanaitheachta i gcomhair bithmhaise leis na rialacha is deireanaí arna mbunú le Treoir (AE) 2018/2001 ó Pharlaimint na hEorpa agus ón gComhairle, ba cheart bronnadh na gcumhachtaí cur chun feidhme in Airteagal 14(1) de Threoir 2003/87/CE a leathnú go dtí glacadh na gcoigeartuithe is gá chun critéir inbhuanaitheachta le haghaidh bithmhaise, lena n‑áirítear bithbhreoslaí, bithleachtanna agus breoslaí bithmhaise a chur i bhfeidhm in EU ETS. Ina theannta sin, ba cheart a thabhairt de chumhacht don Choimisiún gníomhartha cur chun feidhme a ghlacadh chun a shonrú conas an stóráil ar astaíochtaí ó mheascáin de bhithmhais atá nialas‑rátaithe agus de bhithmhais nach dtagann ó fhoinsí nialas‑rátaithe a chur san áireamh.' Tagairt Togra le haghaidh Treoir lena leasaítear Treoir 2003/87/CE lena mbunaítear scéim um liúntais astaíochtaí gás ceaptha teasa a thrádáil laistigh den Aontas, Cinneadh (AE) 2015/1814 i ndáil le cúlchiste cobhsaíochta margaidh a bhunú agus a fheidhmiú do scéim trádála an Aontais maidir le hastaíochtaí gás ceaptha teasa agus Rialachán (AE) 2015/757, CELEX:52021PC0551/GA
- zero-rated source
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- Sainmhíniú source of biomass whose burning in the installations throughout Europe is considered to be carbon-neutral by the EU ETS scheme Tagairt COM-Terminology Coordination, based on: Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union, Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading scheme and Regulation (EU) 2015/757
- Nóta “Zero-rated” is not the same as “carbon neutral”. Zero-rating refers to when the emission factor is zero. The emission factor is necessary for the calculation of the emissions produced and corresponding surrender obligation (see Annex IV of the ETS Directive on monitoring principles, which states “The emission factor for biomass shall be zero”).The emission factor is defined in Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance)Text with EEA relevance
- FINANCE
- ráta nialasach CBL Tagairt Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA
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- Comhthéacs "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." Tagairt 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)
- Mehrwertsteuersatz von 0 % | Mehrwertsteuersatz Null
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- Nóta XREF: Mehrwertsteuerbefreiung IATE:771052 ermäßigter Mehrwertsteuersatz IATE:932997
- zero-rating | VAT zero-rate
- en
- Sainmhíniú rate of value-added tax of 0% on certain goods and services Tagairt Council-EN, based on Gov.uk > Publications > Business tax - policy paper > VAT: zero-rating of women’s sanitary products [9.6.2016]
- Nóta See also VAT exemption IATE:771052 .Whilst VAT-exempt goods and services are not included at all in the VAT system, zero-rated goods and services are included and are subject to 0% VAT when sold, but the input VAT in producing the zero rated good or service might well not be zero, and can be claimed back on expenses used to produce/provide the zero rated good or service. That is not the case for exempt goods and services.
- T.V.A., T.v.a. | taux zéro de TVA | taux de TVA nul | taux zéro de taxe sur la valeur ajoutée | t.v.a. | taux zéro de T.V.A.
- fr
- Sainmhíniú taux de taxe sur la valeur ajoutée de 0 % appliqué à certains biens et services Tagairt Conseil-FR, d'après EUROPA > L'Europe est à vous > Entreprises > TVA et douanes > TVA dans l'UE: règles et taux > Taux de TVA > Taux spéciaux, http://europa.eu/youreurope/business/vat-customs/buy-sell/vat-rates/index_fr.htm [21.6.2016]
- Nóta Voir aussi: exonération de la TVA [ IATE:771052 ]Dans le cas des biens et services soumis à un taux nul de TVA (0%), le consommateur final ne paie pas de TVA, mais la TVA acquittée sur les intrants utilisés pour produire ces biens ou fournir ces services peut être déduite, ce qui n'est pas possible dans le cas des biens et services exonérés, qui ne rentrent pas du tout dans le système de TVA.
- FINANCE|taxation
- ráta nialasach Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
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- Nullsatz
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- zero-rating | zero tax rate | zero rating | zero rate
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- Sainmhíniú rate of tax which is in principle levied but at a rate of 0% so that in effect no tax is payable Tagairt ’zero rate’, Money Control, http://www.moneycontrol.com/glossary/taxes/zero-rate_3164.html [30.1.2017]
- Nóta It results in refunds of input tax credits.