Links from Section 91G | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(iv) notwithstanding section 84, retain such records for each transaction 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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Links to Section 91G (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(5) The supply of goods to a taxable person, being goods which that taxable person is deemed to supply under section 91G. |
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Value-Added Tax Consolidation Act 2010 |
(4) This section does not apply to transactions in which a taxable person facilitates (within the meaning of section 91G(1)), through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods and is the deemed supplier of those goods under Article 14a of the VAT Directive. |
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Value-Added Tax Consolidation Act 2010 |
(ca) in the case of a supply of goods in accordance with section 91G, at the time payment for the goods has been accepted, and |
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Value-Added Tax Consolidation Act 2010 |
(iii) in respect of the supply of goods made by a taxable person facilitating those supplies in accordance with section 91G(1)(b), and where the dispatch or transport of the goods supplied begins and ends in the same Member State, that Member State; |
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Value-Added Tax Consolidation Act 2010 |
(b) Where a taxable person makes intra-Community distance sales of goods, other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, the VAT return referred to in subsection (7) shall also contain— |
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Value-Added Tax Consolidation Act 2010 |
(ii) for each Member State where EU value-added tax has become due in respect of intra-Community distance sales of goods other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, and for each Member State from which the goods are dispatched or transported— |
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Value-Added Tax Consolidation Act 2010 |
(I) the total value, exclusive of EU value-added tax, of supplies of intra-Community distance sales of goods other than those to which section 91G(1)(b) applies, and those goods are dispatched or transported from a Member State other than the State, made during the calendar quarter, |
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Value-Added Tax Consolidation Act 2010 |
(c) Where a taxable person makes intra-Community distance sales of goods to which section 91G(1)(b) applies and the goods are dispatched or transported from a Member State other than the State, or makes qualifying domestic supplies of goods to which section 91G(1)(b) applies and the dispatch or transport of those goods begins and ends in the same Member State, the VAT return referred to in subsection (7) shall also contain— |
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Value-Added Tax Consolidation Act 2010 |
(c) Where a taxable person makes intra-Community distance sales of goods to which section 91G(1)(b) applies and the goods are dispatched or transported from a Member State other than the State, or makes qualifying domestic supplies of goods to which section 91G(1)(b) applies and the dispatch or transport of those goods begins and ends in the same Member State, the VAT return referred to in subsection (7) shall also contain— |
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Value-Added Tax Consolidation Act 2010 |
(2) The Revenue Commissioners may make regulations as necessary for the purposes of giving effect to the schemes contained in sections 91G to 91K. |