Links from Section 4 | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(iii) supplies of goods and services (other than those referred to in subparagraphs (i) and (ii) or paragraph (a)) the total consideration for which is such that such person would not, because of section 6(1)(c) or (d), be an accountable person if such supplies were the only supplies made by him or her. |
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Links to Section 4 (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(3) The importation of goods where the value-added tax is declared under the special scheme in Section 4 of Chapter 6 of Title XII of the VAT Directive and where, at the latest upon lodging of the import declaration, the identification number for the application of the special scheme of the supplier or of the intermediary acting on his or her behalf allocated under Article 369q of the VAT Directive has been provided at importation. |
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Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
(i) paragraph (a) of the definition of “farmer” in section 4(1), and |
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Value-Added Tax Consolidation Act 2010 |
“agricultural produce” has the meaning assigned to it by section 4(1); |
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Value-Added Tax Consolidation Act 2010 |
“agricultural service” has the meaning assigned to it by section 4(1); |
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Value-Added Tax Consolidation Act 2010 |
“farmer” has the meaning assigned to it by section 4(1); |
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Value-Added Tax Consolidation Act 2010 |
(c) a person who, in accordance with section 17(2), is deemed not to be an accountable person with respect to supplies of a kind specified in the definition of “farmer” in section 4(1), |
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Value-Added Tax Consolidation Act 2010 |
(c) in the case of distance sales of goods imported from third territories or third countries into the Member State in which the dispatch or transport of the goods to the customer ends, that Member State, provided that the value-added tax on those goods is declared under the provisions implementing Section 4 of Chapter 6 of Title XII of the VAT Directive in that Member State. |
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Value-Added Tax Consolidation Act 2010 |
(ii) either the supplier or the recipient of that supply exercises control (within the meaning assigned to it by section 4(2)) over the other. |
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Value-Added Tax Consolidation Act 2010 |
(a) where a person acquired or developed immovable goods to which section 4 of the repealed enactment applied, the period for which the person
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Value-Added Tax Consolidation Act 2010 |
(iii) any tax payable in respect of those capital goods in accordance with section 19(1)(f), or section 4(3)(a) of the repealed enactment, by the person treated as the capital goods owner, and |
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Value-Added Tax Consolidation Act 2010 |
(iv) where an adjustment of deductibility has been made in respect of the capital good in accordance with subsection (4)(a) or section 4(3)(ab) of the repealed enactment, the amount “TD” in the formula set out in subsection (4)(b), |
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Value-Added Tax Consolidation Act 2010 |
“control”, in the case of a body corporate or in the case of a partnership, has the meaning assigned to it by section 4(2); |