S.I. No. 675/2005 - European Communities (Intrastat) (Amendment) Regulations 2005 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2005 S.I. No. 675/2005 - European Communities (Intrastat) (Amendment) Regulations 2005 S.I. No. 675/2005 - European Communities (Intrastat) (Amendment) Regulations 2005 AmendmentsLeasuithe STATUTORY INSTRUMENTS S.I. No. 675 of 2005 European Communities (Intrastat) (Amendment) Regulations 2005 I, Bertie Ahern, Taoiseach, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving further effect to Regulation (EC) No. 638/2004 of the European Parliament and of the Council of 31 March 20041 and Commission Regulation (EC) No. 1982/2004 of 18 November 20042 hereby make the following regulations: 1. These Regulations may be cited as the European Communities (Intrastat (Amendment) Regulations 2005. 2. In these Regulations “Principal Regulations” means the European Communities (Intrastat) Regulations 1993 ( S.I. No. 136 of 1993 ), as amended by Schedule 5 to the Finance Act 2001 (No. 7 of 2001) and the European Communities (Intrastat) (Amendment Regulations 2002 ( S.I. No. 466 of 2002 ). 3. Regulation 3 of the Principal Regulations are amended by substituting the following for paragraph
(1): “
(1)In these Regulations - ‘authorised officer’ means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers of an authorised officer referred to in these Regulations; ‘basic Regulation’ means Regulation (EC) No. 638/2004 of the European Parliament and of the Council of 31 March 20041 ; ‘Community Regulations’ means the basic Regulation and Commission Regulation (EC) No. 1982/2004 of 18 November 20042 ; ‘Member State’ means a Member State of the European Community; ‘Intrastat system’ means the Intrastat system referred to in the basic Regulation in so far as that system applies to trade between Member States pursuant to Articles 5 to 14 of that Regulation; ‘officer of statistics’ has the meaning assigned to it by the Statistics Act 1993 (No. 21 of 1993); ‘records’ means any document or other written or printed material in any form as well as information (including statistical information) stored maintained or preserved by means of any mechanical or electronic device whether or not stored, maintained or preserved in a legible form; ‘trader’ means a person referred in Article 7
(1)of the basic Regulation.”. 4. The Principal Regulations are amended by substituting the following for Regulation 5: “5.
(1)The Taoiseach shall make a specification from time to time of thresholds below which parties are exempted from providing any Intrastat information in accordance with Article 10 of the basic Regulation.
(2)(
- a)A specification by the Taoiseach for the purposes of paragraph (1 shall be published in the Iris Oifigiúil as soon as may be after it is made. (
- b)Until the contrary is shown, evidence of a specification for the purposes of paragraph
(1)may be given in proceedings for an offence under these Regulations by the production of a copy of the Iris Oifigiúil purporting to contain the specification.”. GIVEN under my Official Seal this 17 day of October, 2005 Bertie Ahern TAOISEACH EXPLANATORY NOTE These Regulations amend S.I. No. 136 of 1993 so as to include Regulation (EC) No. 638/2004 of the European Parliament and of the Council and Commission Regulation (EC No. 1982/2004. 1 OJ No. L102 of 7 April 2004, p.1 2 OJ No. L343 of 19 November 2004, p.3 1 OJ No. L102 of 7 April 2004, p.1 2 OJ No. L343 of 19 November 2004, p.3 Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais