S.I. No. 345/1993

EUROPEAN COMMUNITIES (VALUE-ADDED TAX) REGULATIONS, 1993

WHEREAS the Sixth Council Directive of 17 May, 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (Council Directive No. 77/388/EEC)^*, as last amended by Council Directive No. 92/111/EEC of 14 December, 1992^†, establishes rules as to when value added tax becomes chargeable on supplies of goods, supplies of services and intra-Community acquisitions of goods;

^* O.J. No. L145, 13 June 1977, p.1.

^† O.J. No.L384, 30 December 1992, p.47

AND WHEREAS paragraph 5 of Article 22 of Council Directive No. 77/388/EEC permits Member States to require of taxable persons an interim payment of value added tax;

AND WHEREAS, in its judgment of 20 October, 1993 in Case C-10/92 Maurizio Balocchi v Ministero delle Finanzedello Stato, the Court of Justice of the European Communities held that, while interim payments were permissible, they could not be used to require a taxable person to make payment where the value added tax had not become chargeable;

NOW, I, BERTIE AHERN, Minister for Finance, 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 Council Directive No. 77/388/EEC of 17 May, 1977, as last amended by Council Directive No. 92/111/EEC of 14 December, 1992, hereby make the following Regulations: