Links from Section 115 | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(1A) A person who does not comply with subsection (4B) of section 15 shall be liable to a penalty of €4,000 in respect of the taxable period during which the person failed to comply with that subsection and to a further penalty of €4,000 for each subsequent taxable period during which the person has failed to comply with that subsection. |
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Value-Added Tax Consolidation Act 2010 |
(1B) Where the person referred to in subsection (1A) is a body of persons, the secretary to that body of persons shall be liable to a separate penalty of €4,000 in respect of the taxable period during which the person referred to in subsection (1A) failed to comply with subsection (4B) of section 15 and to a separate further penalty of €4,000 for each subsequent taxable period during which that person has failed to comply with that subsection. |
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Value-Added Tax Consolidation Act 2010 |
(7A) A person who does not comply with section 56(3)(c) shall be liable to a penalty of €4,000 in respect of the taxable period during which he or she ceased to be a qualifying person (within the meaning of section 56) and to a further penalty of €4,000 for each subsequent taxable period during which he or she is not such a person and has failed to advise the Revenue Commissioners accordingly. |
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Value-Added Tax Consolidation Act 2010 |
(7A) A person who does not comply with section 56(3)(c) shall be liable to a penalty of €4,000 in respect of the taxable period during which he or she ceased to be a qualifying person (within the meaning of section 56) and to a further penalty of €4,000 for each subsequent taxable period during which he or she is not such a person and has failed to advise the Revenue Commissioners accordingly. |
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Value-Added Tax Consolidation Act 2010 |
(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(3) Any person who, otherwise than under and in accordance with section 68(2)(a) or 86(1) issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(3A) A person who issues an invoice, settlement voucher or other document provided for in section 68 or 86 in which an amount of flat-rate addition is stated in respect of supplies of goods or services which are the subject of an order made under section 86A shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(3) Any person who, otherwise than under and in accordance with section 68(2)(a) or 86(1) issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(3A) A person who issues an invoice, settlement voucher or other document provided for in section 68 or 86 in which an amount of flat-rate addition is stated in respect of supplies of goods or services which are the subject of an order made under section 86A shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(3A) A person who issues an invoice, settlement voucher or other document provided for in section 68 or 86 in which an amount of flat-rate addition is stated in respect of supplies of goods or services which are the subject of an order made under section 86A shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(d)Paragraph (a) shall not apply to a person, being an intermediary (within the meaning of section 91I), where— |
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Value-Added Tax Consolidation Act 2010 |
(i) that person is jointly and severally liable by virtue of section 91J(10), and |
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Value-Added Tax Consolidation Act 2010 |
(ii) the penalty which would otherwise arise under paragraph (a) only relates to the tax for which that person is jointly and severally liable by virtue of section 91J(10). |
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Value-Added Tax Consolidation Act 2010 |
(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(a) a person is authorised in accordance with section 98(2)(a) to inspect any immovable goods for the purpose of reporting to the Revenue Commissioners the open market value of an interest in those goods, and |
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Value-Added Tax Consolidation Act 2010 |
(7B) A person who does not comply with a requirement specified in an order under section 103 shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(5) A person who does not comply with section 108(5) or with a requirement of an authorised officer under that section shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(5A) A financial institution which fails to comply with a notice served under section 108(8)(c) shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(8A) A person who fails to furnish to the Revenue Commissioners the information, explanations or particulars specified in a notice served on the person under subsection (1) of section 108A within the period specified in the notice shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(8B) A person who fails to comply with a notice issued under section 108B shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(b) Paragraph (a) shall not apply to a person, being the second accountable person (as defined in section 108C), where— |
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Value-Added Tax Consolidation Act 2010 |
(i) that person is jointly and severally liable by virtue of section 108C, and |
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Value-Added Tax Consolidation Act 2010 |
(7) A person who supplies taxable goods or services in contravention of the requirement of security specified in section 109 shall be liable to a penalty of €4,000 in respect of each such supply. |
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Value-Added Tax Consolidation Act 2010 |
(c) Paragraph (a) shall not apply to a person, being a tax representative appointed in accordance with section 109A, where— |
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Value-Added Tax Consolidation Act 2010 |
(i) that person is jointly and severally liable by virtue of section 109A, and |
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Value-Added Tax Consolidation Act 2010 |
(8C) A person who fails to comply with a notice served under section 109A(1) shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(8) A person who fails to comply with a notice issued under section 124(7)(b) shall be liable to a penalty of €4,000. |
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Links to Section 115 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(9)Sections 530U, 987(4), 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E or subsections (12) and (16) of section 1077F, as appropriate, sections 1068 and 1069, section 115(9), and subsection (16) of section 116 or subsection (16) of section 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act 1983, the purposes of those sections as so applied. |
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Value-Added Tax Consolidation Act 2010 |
and sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
(b) inform the accountable person of the consequences under section 115(8A) of failing to comply with the notice. |
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Value-Added Tax Consolidation Act 2010 |
(b) inform the accountable person of the consequences under section 115(8B) of failing to comply with the notice. |