No 31 of 2010, Section 53, Link Report

Links from Section 53
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0002.html	(ii) the identification number (referred to in the definition in section 2(1) of “person registered for valueadded tax”) of the person to whom the goods are supplied or transferred;
Value-Added Tax Consolidation Act 2010	sec0054.html	(1) The value of imported goods for the purposes of this section and section 54 shall be their value determined in accordance with the acts for the time being in force adopted by the institutions of the Community relating to the valuation of goods for customs purposes, modified by the substitution of references to the territory of the State for references to the customs territory of the Community, together with any taxes, duties, expenses resulting from the transport of the goods to another place of destination within the Community (if that destination is known at the time of the importation) and other charges levied either outside or, by reason of importation, within the State (other than value-added tax) on the goods and not included in the determination.
Value-Added Tax Consolidation Act 2010	sec0054.html	(3) Subject to subsection (1) and section 54, the ~~Customs Consolidation Act 1876, and other law in force in the State relating to customs~~ Customs Acts, shall apply to tax referred to in this section or section 54 or 120(7)(b) or (c) as if it were a duty of customs, with such exceptions and modifications (if any) as may be specified in regulations.
Value-Added Tax Consolidation Act 2010	sec0054.html	(3) Subject to subsection (1) and section 54, the ~~Customs Consolidation Act 1876, and other law in force in the State relating to customs~~ Customs Acts, shall apply to tax referred to in this section or section 54 or 120(7)(b) or (c) as if it were a duty of customs, with such exceptions and modifications (if any) as may be specified in regulations.
Value-Added Tax Consolidation Act 2010	sec0120.html	(3) Subject to subsection (1) and section 54, the ~~Customs Consolidation Act 1876, and other law in force in the State relating to customs~~ Customs Acts, shall apply to tax referred to in this section or section 54 or 120(7)(b) or (c) as if it were a duty of customs, with such exceptions and modifications (if any) as may be specified in regulations.
Links to Section 53 (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sched2.html	(2) The supply of transport services relating to the importation of goods where the value of the services is included in the taxable amount in accordance with section 53(1).
Value-Added Tax Consolidation Act 2010	sec0120.html	(a) for the purposes of section 53(3), 57 or 104(4) or (5),
Value-Added Tax Consolidation Act 2010	sec0087.html	(5) Where a taxable dealer exercises the option in accordance with subsection (4), in respect of the goods specified in subsection (4)(a)(i) , then, notwithstanding the definition of “purchase price” in subsection (1), the purchase price for the purposes of determining the profit margin in relation to a supply of those goods shall be an amount equal to the value of those goods for the purposes of importation determined in accordance with section 53 increased by the amount of any tax payable in respect of the importation of those goods.
Value-Added Tax Consolidation Act 2010	sec0092.html	(5) Where tax is chargeable on the importation of alcohol products, which are then placed under a suspension arrangement then, notwithstanding section 53(3), the tax on that importation shall be due at the same time as the duty of excise on the products is due.