Links from Section 65 | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(b) who are persons who
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Value-Added Tax Consolidation Act 2010 |
(4) |
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Value-Added Tax Consolidation Act 2010 |
(b) who are persons who
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Value-Added Tax Consolidation Act 2010 |
(b) who are persons who
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Value-Added Tax Consolidation Act 2010 |
(4) |
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Value-Added Tax Consolidation Act 2010 |
(4) |
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Links to Section 65 (from within TaxSource Total) | ||
Act | Linked from | Context |
(c) is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a VAT registration number under section 65 of that Act; |
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Taxes Consolidation Act, 1997 |
(ii) the registration number assigned to that person under section 65 of the Value-Added Tax Consolidation Act 2010; |
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Taxes Consolidation Act, 1997 |
“contractor” means a person engaged by an individual to carry out qualifying work, and who is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a registration number under section 65 of that Act; |
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Taxes Consolidation Act, 1997 |
“VAT registration number”, in relation to a person, means the registration number assigned to the person under section 65 of the Value-Added Tax Consolidation Act 2010. |
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Taxes Consolidation Act, 1997 |
“VAT registration number”, in relation to a person, means the registration number assigned to the person under section 65 of the Value-Added Tax Consolidation Act 2010. |
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Taxes Consolidation Act, 1997 |
(c) is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a VAT registration number under section 65 of that Act; |
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Value-Added Tax Consolidation Act 2010 |
under section 65 of the Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
under section 65 of the Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
under section 65 of the Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
in accordance with section 65 of the Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
in accordance with section 65 of the Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
in accordance with section 65(2) of the Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
under section 65(2) of the Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
(a)a registration number assigned to a person in accordance with section 65(2) is cancelled, and |
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Value-Added Tax Consolidation Act 2010 |
(3) A person who is not established in the State shall, unless the person opts to register in accordance with section 65, be deemed not to have made an intra-Community acquisition or a supply of goods in the State where the only supplies by him or her in the State are in the circumstances set out in section 23. |
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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 |
(iv) are being supplied by an accountable person who has not complied with section 65(3), |
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Value-Added Tax Consolidation Act 2010 |
(iv) are being supplied by an accountable person who has not complied with section 65(3), |
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Value-Added Tax Consolidation Act 2010 |
(a) a taxable person who carries on a business in the State, or a person to whom a registration number has been assigned in accordance with section 65(2), receives a service from a supplier established outside the State, and |
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Value-Added Tax Consolidation Act 2010 |
(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
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Value-Added Tax Consolidation Act 2010 |
“registered person” means a person who is registered in the register maintained under section 65; |
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Value-Added Tax Consolidation Act 2010 |
(a) the person who is not established in the State has not exercised his or her option to register in accordance with section 65 by virtue of section 11(3), and |
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Value-Added Tax Consolidation Act 2010 |
(b) the person to whom the supply is made is registered in accordance with section 65. |
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Value-Added Tax Consolidation Act 2010 |
(d) the accountable person is registered in accordance with section 65; |
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Value-Added Tax Consolidation Act 2010 |
(a) the person quotes the registration number assigned to him or her in accordance with section 65 for the purpose of making an intra-Community acquisition and the goods are dispatched or transported from the territory of a Member State directly to the territory of another Member State, neither of which is the State, |
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Value-Added Tax Consolidation Act 2010 |
(10A) Notwithstanding subsection (10), where an identified person is required to be registered in the State under section 65 in respect of activities other than those undertaken under the non-Union scheme, any deduction made in accordance with section 59 shall include the tax charged in respect of all taxable activities covered by this scheme. |
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Value-Added Tax Consolidation Act 2010 |
(2) A scheme participant shall be regarded as having fulfilled his or her obligations as an accountable person under
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Value-Added Tax Consolidation Act 2010 |
(iii) has been assigned a registration number under section 65(2). |
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Value-Added Tax Consolidation Act 2010 |
(c) the registration number assigned to the person under section 65(2); |
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Value-Added Tax Consolidation Act 2010 |
(2) Notwithstanding
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Value-Added Tax Consolidation Act 2010 |
(2) Notwithstanding
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Value-Added Tax Consolidation Act 2010 |
(iii) sections 65(4) and 76(2) shall not apply. |