| Links from Section 85F | ||
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| Act | Linked to | Context |
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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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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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| Links to Section 85F (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(b) A payment service provider who does not comply with section 85C, 85F or 85G, as the case may be, shall be liable to a penalty of €4,000 in respect of the calendar quarter during which the payment service provider failed to comply with the section concerned and to a further penalty of €4,000 for each subsequent calendar quarter during which that payment service provider has failed to comply with that section. |
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Value-Added Tax Consolidation Act 2010 |
The manner referred to in section 85F (inserted by the European Union (Value-Added Tax) Regulations 2023) ( S.I. No. 650 of 2023 )) is as follows: |
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