| Links from Section 92D | ||
|---|---|---|
| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(1)Section 6(3)(b) shall not apply to a taxable person— |
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Value-Added Tax Consolidation Act 2010 |
(2) Notwithstanding section 6(3), a person established in another Member State who engages in the supply, within the State, of taxable goods and services and does not avail of SME exemption scheme shall be deemed to have elected under section 6(1) to be an accountable person for the purpose of this Act. |
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Value-Added Tax Consolidation Act 2010 |
(2) Notwithstanding section 6(3), a person established in another Member State who engages in the supply, within the State, of taxable goods and services and does not avail of SME exemption scheme shall be deemed to have elected under section 6(1) to be an accountable person for the purpose of this Act. |
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| Links to Section 92D (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(b) Subject to section 92D(1), paragraphs (c) and (d) of subsection (1) shall not apply to a person who is not established in the State. |
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