Revenue Note for Guidance

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Revenue Note for Guidance

891K Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to presence requests

Summary

Section 891K provides for the transposition of Article 11 of Council Directive (EU) 2021/514, which amends Directive 2011/16/EU on administrative cooperation between EU Member States in the field of taxation.

This is the sixth extension to the Directive and is more commonly referred to as DAC7.

Details

Definitions

(1) The meaning of certain terms used in section 891K are defined as follows:

“administrative enquiries” means any control, check and other action carried out by an authorized officer pursuant to Regulation 14 of the Regulations of 2012;

“authorised officer”, means a person appointed as an authorised officer under Regulation 12 of the Regulations of 2012;

“books, records or other documents” has the meaning assigned to it in section 900(1);

“competent authority” means the authority designated as such by a Member State for the purposes of the Directive and, in relation to the State, means the Revenue Commissioners;

“Directive” means Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation, as amended

“foreign tax official” means an official who is-

  1. authorised by the requesting authority pursuant to Article 11.1 of the Directive to act in the capacity of a competent authority on behalf of that Member State, or
  2. authorised by the requesting authority under the Directive to assist or represent the official referred to in paragraph (a) in the performance of their functions;

“nominated officer” means a foreign tax official to whom a written authorisation has been given to perform the functions conferred by virtue of this section;

“requested authority” means the Revenue Commissioners;

“Regulations of 2012” means the European Union (Administrative Cooperation in the Field of Taxation) Regulations 2012 (S.I. No. 549 of 2012);

“written authorisation” has the meaning given to it by subsection (2).

(2) “written authorisation”, in relation to a nominated officer, means a letter which is issued by the Revenue Commissioners to a nominated officer which contains,

  1. a statement confirming the named official from the other Member State is a nominated officer,
  2. a photograph and signature of that official,
  3. particulars of that official’s authorisation under this section,
  4. the duration of the authorisation,
  5. the name of the person who is the subject of the administrative enquiries concerned,
  6. a hologram showing the logo of the Office of the Revenue Commissioners, and
  7. the facsimile signature of a Revenue Commissioner.

(3) Where both the requested authority and the Revenue Commissioners agree to the exchange of information for the purposes of the Directive, a foreign tax official may,

  1. be present in the offices where the Irish competent authority carries out their duties,
  2. be present during administrative enquiries carried out by the Irish competent authority, and
  3. participate, by electronic means where appropriate, in the administrative enquiries by the requested authority.

(4) A foreign competent authority may only be present or participate in administrative enquiries under subsection (3) where they are authorised as a nominated officer by Revenue.

(5) When being present or participating in the administrative enquiries referred to in subsection (3), the nominated officer may review books, records or other documents to which the Irish competent authority has access, and they may request from any person present, reasonable assistance where that assistance would be available to the Irish competent authority. The presence or participation of the nominated officer can only relate to the information requested and any information sought by the nominated officer must relate solely to the requested information.

(6) A nominated officer can only participate in administrative enquiries which are commenced and carried out by the Irish competent authority.

(7) A nominated officer must, when requested to do so, produce his or her authorisation under this section and his or her authorisation from the other Member State in which he or she was authorised.

(8) When a nominated officers produces his or her written authorisation, it shall be taken as evidence of authorisation under this section.

(9) A word or expression which is used in this section and which is also used in the Directive has, unless the context otherwise requires, the same meaning in this section as it has in the Directive.

Relevant Date: Finance Act 2024