No 31 of 2010, Section 15, Link Report

Links from Section 15
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0020.html	(d) the transfer of ownership of goods specified in section 20(2)(c) from any person in the group to any other person in the group, except where, apart from this section, each of the persons whose activities are deemed to be carried on by the group is an accountable person.
Value-Added Tax Consolidation Act 2010	sec0065.html	(a) by notice in writing (in this section referred to as a “group notification”) to each of those persons deem them to be a single ~~taxable person~~ accountable person (in this section referred to as a “group”), and the persons so notified shall then be regarded as being in the group for as long as this subsection applies to them, but section 65 shall apply in respect of each of the members of the group, and—
Value-Added Tax Consolidation Act 2010	sec0082.html	(c) the requirement to furnish a statement in accordance with section 82or 83, or
Value-Added Tax Consolidation Act 2010	sec0083.html	(c) the requirement to furnish a statement in accordance with section 82or 83, or
Value-Added Tax Consolidation Act 2010	sec0097.html	then, ~~subject to subsection (6),~~ if the landlord has not exercised the landlord’s option to tax in accordance with section 97 in respect of the letting of those immovable goods at the time of the cessation ~~or does not have a waiver of his or her right to exemption from tax in accordance with section 96(2) to (5) still in effect at the time of the cessation~~ —
Links to Section 15 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sec0115.html	(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.
Value-Added Tax Consolidation Act 2010	sec0115.html	(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.
Value-Added Tax Consolidation Act 2010	sec0119.html	(a) the treatment of one or more persons as a single accountable person in accordance with section 15,
Value-Added Tax Consolidation Act 2010	sec0005.html	(b) Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 13, ~~sections 9, 10, 12, 15, 17(1) and 94(3)~~ ~~sections 9, 10, 12, 15, 17(1), ~~94(3) and 108C~~ 94(3), 108C and 109A~~ sections 9, 10, 12, 15, 17(1), 94(3), 108C, 109A and 91J(10) shall be accountable persons.
Value-Added Tax Consolidation Act 2010	sec0091D.html	(f) any fixed establishments of that person in the Community (other than fixed establishments belonging to a group within the meaning of section 15);
Value-Added Tax Consolidation Act 2010	sec0099.html	(2) Where the Revenue Commissioners apply section 15 to a number of persons, the Commissioners may defer repayment of all or part of any tax refundable under subsection (1) to any one or more of those persons prior to the application of that section if any one or more of those persons have not furnished all returns and remitted all amounts of tax referred to in section 76 or 77, as may be appropriate, at the time of such application.