S.I. No. 737/2020 - Value-Added Tax Regulations 2010 (Regulation 37) (Amendment) Regulations 2020 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 2020 S.I. No. 737/2020 - Value-Added Tax Regulations 2010 (Regulation 37) (Amendment) Regulations 2020 S.I. No. 737/2020 - Value-Added Tax Regulations 2010 (Regulation 37) (Amendment) Regulations 2020 AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 8th January, 2021. The Revenue Commissioners, in exercise of the powers conferred on them by section 120 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), hereby make the following regulations: 1.
(1)These Regulations may be cited as the Value-Added Tax Regulations 2010 (Regulation 37) (Amendment) Regulations 2020.
(2)These Regulations come into operation on 31 December 2020 at 11:00 p.m. 2. Regulation 37
(1)of the Value-Added Tax Regulations 2010 ( S.I. No. 639 of 2010 ) is amended by the insertion of the following subparagraph after subparagraph (a): “(aa) establishes that the country in which he or she has an establishment has a comparable system of turnover taxes which provides reciprocal arrangements for refunds to be made to taxable persons who have an establishment in the State,”. GIVEN under my hand, 31 December 2020 NIALL CODY, Revenue Commissioner. EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation.) These Regulations amend the Value-Added Tax Regulations, 2010 ( S.I. No. 639 of 2010 ) by amending Regulation 37, regarding refunds to foreign traders provided for under the EU Thirteenth VAT Directive, by introducing a reciprocity arrangement whereby taxable persons established in a country outside the EU may claim refunds of VAT in the State where that country has a comparable system of turnover taxes which allows a refund to traders who are established in the State. 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