Links from Section 91K | ||
---|---|---|
Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(2) Notwithstanding
|
|
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 |
|
Value-Added Tax Consolidation Act 2010 |
and this Act shall apply to a scheme participant and have effect as if in section 76(1)— |
|
Value-Added Tax Consolidation Act 2010 |
(a) treated as if it were tax payable in accordance with section 76, and |
|
Value-Added Tax Consolidation Act 2010 |
and this Act shall apply to a scheme participant and have effect as if in section 76(1)— |
|
Value-Added Tax Consolidation Act 2010 |
(7) Notwithstanding section 84, a scheme participant who makes distance sales of goods imported from third territories or third countries to the State which are taxable in the State shall be bound by the requirements of section 91J(18)(a), (b) and (d) in relation to such sales and 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. |
|
Value-Added Tax Consolidation Act 2010 |
(a) is registered in the import scheme identification register (within the meaning of section 91J), or |
|
Value-Added Tax Consolidation Act 2010 |
(7) Notwithstanding section 84, a scheme participant who makes distance sales of goods imported from third territories or third countries to the State which are taxable in the State shall be bound by the requirements of section 91J(18)(a), (b) and (d) in relation to such sales and 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. |
|
Value-Added Tax Consolidation Act 2010 |
(i) where that scheme participant is established or has a fixed establishment in the Community, 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 |
|
Links to Section 91K (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(1) Subject to subsection (2) |
|
Value-Added Tax Consolidation Act 2010 |
“import scheme” means the scheme for the payment of value-added tax provided for in sections 91I to 91K; |
|
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. |
|
Value-Added Tax Consolidation Act 2010 |
(1) In this section and sections 91J and 91K— |
|
Value-Added Tax Consolidation Act 2010 |
(3)Sections 91J and 91K apply to distance sales of goods imported from third territories or third countries, except products subject to duties of excise, in consignments of an intrinsic value which does not exceed €150. |