Links from Section 109A | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(3) Subsection (1) shall not apply to a taxable person not established within the Community who has opted for the special scheme provided for under Section 2 of Chapter 6 of Title XII of the VAT Directive. |
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Value-Added Tax Consolidation Act 2010 |
(c) inform the taxable person of the consequences under section 115(8C) of failing to comply with the notice. |
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Links to Section 109A (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(a) the total amount of tax payable by the person
, including tax (if any) payable in accordance
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Value-Added Tax Consolidation Act 2010 |
(I) the total amount of tax
, including tax (if any) payable in accordance
|
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Value-Added Tax Consolidation Act 2010 |
(c) Paragraph (a) shall not apply to a person, being a tax representative appointed in accordance with section 109A, where— |
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Value-Added Tax Consolidation Act 2010 |
(i) that person is jointly and severally liable by virtue of section 109A, and |
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Value-Added Tax Consolidation Act 2010 |
(8C) A person who fails to comply with a notice served under section 109A(1) shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(1B) This section shall not apply to a person, being a tax representative appointed in accordance with section 109A, where— |
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Value-Added Tax Consolidation Act 2010 |
(a) that person is jointly and severally liable by virtue of section 109A, and |
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Value-Added Tax Consolidation Act 2010 |
(15) This section shall not apply to a person, being a tax representative appointed in accordance with section 109A, where— |
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Value-Added Tax Consolidation Act 2010 |
(a) that person is jointly and severally liable by virtue of section 109A, and |
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Value-Added Tax Consolidation Act 2010 |
(b) Subject to paragraph (c), in addition, the persons referred to in
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