Link Report

This report lists all the outbound links from Section 37 under the heading Links from Section 37.

Sections and schedules within TaxSource Total linking to Section 37 are listed under Links to Section 37 (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 Links in repealed sections of the legislation are not listed.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 37
Act Linked to Context

Value-Added Tax Consolidation Act 2010

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(1) The amount on which tax is chargeable by virtue of section 3(a) or (c) shall, subject to this Chapter, be the total consideration which the person supplying goods or services becomes entitled to receive in respect of or in relation to such supply of goods or services, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of that supply.

Value-Added Tax Consolidation Act 2010

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(2) The amount on which tax is chargeable on the intra-Community acquisition of goods by virtue of section 3(d) or (e) shall, subject to this Chapter, be the total consideration, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of that acquisition.

Value-Added Tax Consolidation Act 2010

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(4) In relation to Subject to sections 91C(5) and 91E(5), in relation to the tax chargeable by virtue of section 3(a), (c), (d) or (e), where an amount is expressed in a currency other than the currency of the State—

Value-Added Tax Consolidation Act 2010

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(4) In relation to Subject to sections 91C(5) and 91E(5), in relation to the tax chargeable by virtue of section 3(a), (c), (d) or (e), where an amount is expressed in a currency other than the currency of the State—

Value-Added Tax Consolidation Act 2010

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(4) In relation to Subject to sections 91C(5) and 91E(5), in relation to the tax chargeable by virtue of section 3(a), (c), (d) or (e), where an amount is expressed in a currency other than the currency of the State—

Links to Section 37 (from within TaxSource Total)
Act Linked from Context

Value-Added Tax Consolidation Act 2010

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(d) Where a telephone card is used to access a telecommunications service, the value of the telephone card so used shall, for the purposes of section 37(3), be disregarded.

Value-Added Tax Consolidation Act 2010

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(b) the amount of the total consideration as specified in section 37(1) which the person supplying the goods becomes entitled to receive in respect of or in relation to such supply.

Value-Added Tax Consolidation Act 2010

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then, in the case of each such supply, the consideration received shall not be disregarded for the purposes of this Act and when such coupon, stamp, telephone card, token or voucher is used in payment or part payment of the price of goods or services, its redeemable value shall be disregarded for the purposes of section 37(3).

Value-Added Tax Consolidation Act 2010

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(8) Notwithstanding section 37(4), where supplies have been made using a currency other than the euro, the exchange rate to be used for the purposes of expressing the corresponding amount in euro on the VAT return shall be that published by the European Central Bank for the last date of the calendar quarter for which the VAT return relates or, if there is no publication on that date, on the next day of publication.

Value-Added Tax Consolidation Act 2010

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(6) Notwithstanding sections 37(1) and (2) and 53(1), where subsection (3), (4) or (5) applies, the amount on which tax is chargeable shall include the amount of the duty of excise chargeable on the products on their release for consumption in the State.