S.I. No. 196 of 1999

EUROPEAN COMMUNITIES (VALUE-ADDED TAX) REGULATIONS, 1999

I, CHARLIE McCREEVY, 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 effect to certain provisions of Council Directive No. 77/388/EEC of 17 May 1977^* on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value-added tax: uniform basis of assessment, in consequence of the cessor of Article 28k thereof, hereby make the following Regulations:

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