| Links from Section 85D | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(c) the Member State of origin of the payment received by or on behalf of the payee, as determined in accordance with section 85B; |
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Value-Added Tax Consolidation Act 2010 |
(d) the Member State of destination of any payment refund, as determined in accordance with section 85B; |
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Value-Added Tax Consolidation Act 2010 |
(1) The records referred to in section 85C(1) shall contain the following information: |
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| Links to Section 85D (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(1) Subject to subsections (2), (3) and (5), payment service providers shall keep detailed records, in accordance with section 85D, of the payees and payments relating to the payment services they provide for each calendar quarter. |
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Value-Added Tax Consolidation Act 2010 |
(2) Where this section applies to a payment service provider, the records referred to in section 85D shall be made available to the Revenue Commissioners in the manner specified in section 85G (inserted by the European Union (Value-Added Tax) (No. 2) Regulations 2023 ( S.I. No. 651 of 2023 )). |
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