Link Report

This report lists all the outbound links from Section 33 under the heading Links from Section 33.

Sections and schedules within TaxSource Total linking to Section 33 are listed under Links to Section 33 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 33
Act Linked to Context

Value-Added Tax Consolidation Act 2010

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(1) For the purpose of applying section 34, every person registered for value-added tax is a taxable person.

Value-Added Tax Consolidation Act 2010

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(2) In section 34(c) a supply of services connected with immovable goods includes—

Value-Added Tax Consolidation Act 2010

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(3) In section 34(e) “intra-Community transport of goods” means any transport of goods in respect of which the place of departure and the place of arrival are located within the territories of 2 different Member States.

Value-Added Tax Consolidation Act 2010

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(4) In section 34(k) “short-term” means the continuous possession or use of a means of transport throughout a period of not more than 30 days or, if the means of transport is a vessel, not more than 90 days.

Value-Added Tax Consolidation Act 2010

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(4A) In paragraphs (ka) and (kb) of section 34 “long-term” means the continuous possession or use of a means of transport throughout a period of more than 30 days or, if the means of transport is a vessel, more than 90 days.

Value-Added Tax Consolidation Act 2010

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(5) The following services are specified for the purpose of section 34(m):

Links to Section 33 (from within TaxSource Total)
Act Linked from Context

Value-Added Tax Consolidation Act 2010

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receives a service (other than a service of a kind referred to in section 33(2)(b) or (c)) (other than a service of a kind referred to in section 33(2)(b), (ba) or (c)) from a supplier not established in the State, and the place of supply of the service (as determined in accordance with section 34(c)) is the State, then the recipient of the service is accountable for, and liable to pay, the tax chargeable in the State as if that recipient had supplied the service for consideration in the course or furtherance of business.

Value-Added Tax Consolidation Act 2010

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(m) if the supply of services consists of a supply of services specified in section 33(5) and the supply is to a nontaxable person—