Links from Section 91E | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(2) Notwithstanding
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Value-Added Tax Consolidation Act 2010 |
(a) treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and |
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Value-Added Tax Consolidation Act 2010 |
and this Act shall apply to a scheme participant and have effect as if in section 76(1)— |
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Value-Added Tax Consolidation Act 2010 |
(i) treated as if it were tax payable in accordance with section 76, and |
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Value-Added Tax Consolidation Act 2010 |
and this Act shall apply to a scheme participant and have effect as if in section 76(1)— |
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Value-Added Tax Consolidation Act 2010 |
(7) Notwithstanding section 84, a scheme participant who supplies scheme services, makes intra-Community distance sales of goods or makes qualifying domestic supplies of goods, which are taxable in the State, shall be bound by the requirements of section 91D(14)(a), (b) and (d) in relation to such supplies or sales and shall retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out. |
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Value-Added Tax Consolidation Act 2010 |
(7) Notwithstanding section 84, a scheme participant who supplies scheme services, makes intra-Community distance sales of goods or makes qualifying domestic supplies of goods, which are taxable in the State, shall be bound by the requirements of section 91D(14)(a), (b) and (d) in relation to such supplies or sales and shall retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out. |
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Value-Added Tax Consolidation Act 2010 |
(i) be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, section 101, notwithstanding subsection (14) of that section, or |
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Links to Section 91E (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
(1) Where any amount of tax becomes payable under
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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 |
(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 |
(4) |
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Value-Added Tax Consolidation Act 2010 |
(1) Subject to subsection (2) |
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Value-Added Tax Consolidation Act 2010 |
(5) Notwithstanding sections 76 and 77,
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Value-Added Tax Consolidation Act 2010 |
(5) Notwithstanding sections 76 and 77,
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Value-Added Tax Consolidation Act 2010 |
shall, subject to
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