| Links from Section 56 | ||
|---|---|---|
| Act | Linked to | Context |
|
Value-Added Tax Consolidation Act 2010 |
(6) In relation to each consignment of goods to be imported by an authorised person at the rate specified in section 46(1)(b) by virtue of paragraph 7(7) of Schedule 2 the following conditions shall be complied with: |
|
|
Value-Added Tax Consolidation Act 2010 |
(ii) a claim for importation at the rate specified in section 46(1)(b). |
|
|
Value-Added Tax Consolidation Act 2010 |
(7) For the purposes of section 93(1)(c) (ii) , the tax charged at the rate specified in section 46(1)(b) by virtue of paragraph 7(7) of Schedule 2 shall be deemed to be tax which is deductible under Chapter 1 of Part 8. |
|
|
Value-Added Tax Consolidation Act 2010 |
(8) Where an authorised person is in receipt of a service in respect of which, had paragraph 7(7) of Schedule 2 not applied, tax would have been chargeable at a rate other than the rate specified in section 46(1)(b) and all or part of such tax would not have been deductible by the authorised person under Chapter 1 of Part 8, then that authorised person shall, in relation to such service, be liable to pay tax as if he or she had supplied the service for consideration in the course or furtherance of his or her business to a person who is not an authorised person. |
|
|
Value-Added Tax Consolidation Act 2010 |
“qualifying goods” means all taxable goods excluding motor vehicles within the meaning of section 60(1) and petrol; |
|
|
Value-Added Tax Consolidation Act 2010 |
“qualifying services” means all taxable services excluding the provision of food or drink, accommodation, other personal services, entertainment services or the hire of motor vehicles within the meaning of section 60(1). |
|
|
Value-Added Tax Consolidation Act 2010 |
(7) For the purposes of section 93(1)(c) (ii) , the tax charged at the rate specified in section 46(1)(b) by virtue of paragraph 7(7) of Schedule 2 shall be deemed to be tax which is deductible under Chapter 1 of Part 8. |
|
| Links to Section 56 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(7) Subject to section 56, the supply of qualifying goods and qualifying services to, or the intra-Community acquisition or importation of qualifying goods by, an authorised person in accordance with that section (excluding a supply of goods within the meaning of section 19(1)(f) or (g)). |
|
|
Value-Added Tax Consolidation Act 2010 |
(7A) A person who does not comply with section 56(3)(c) shall be liable to a penalty of €4,000 in respect of the taxable period during which he or she ceased to be a qualifying person (within the meaning of section 56) and to a further penalty of €4,000 for each subsequent taxable period during which he or she is not such a person and has failed to advise the Revenue Commissioners accordingly. |
|
|
Value-Added Tax Consolidation Act 2010 |
(7A) A person who does not comply with section 56(3)(c) shall be liable to a penalty of €4,000 in respect of the taxable period during which he or she ceased to be a qualifying person (within the meaning of section 56) and to a further penalty of €4,000 for each subsequent taxable period during which he or she is not such a person and has failed to advise the Revenue Commissioners accordingly. |
|
|
Value-Added Tax Consolidation Act 2010 |
(b) Notwithstanding section 56, where a taxable person carries on a business in the State, which consists of or includes dealing in scrap metal (in this subsection referred to as a “recipient”) and he or she receives a supply of scrap metal from another taxable person who carries on a business in the State, then— |
|
|
Value-Added Tax Consolidation Act 2010 |
(ii) where such a transfer is not one to which subparagraph (i) applies, the amount of tax that would have been chargeable on that transfer but for the application of section 20(2)(c) and section 56, |
|
|
Value-Added Tax Consolidation Act 2010 |
(c) the amount of tax that would have been chargeable but for the application of section 56 to a capital goods owner on the owner’s acquisition or development of a capital good. |
|
|
Value-Added Tax Consolidation Act 2010 |
(III) that would have been chargeable on the supply but for the application of section 56, |
|
|
Value-Added Tax Consolidation Act 2010 |
J is the amount of tax chargeable on the supply of that capital good, or the amount of tax that would have been chargeable on the transfer of that capital good but for the application of section 20(2)(c), or the amount of tax that would have been chargeable on the supply but for the application of section 56. |
|
|
Value-Added Tax Consolidation Act 2010 |
(III) that would have been chargeable on the supply but for the application of section 56, |
|
|
Value-Added Tax Consolidation Act 2010 |
L is the amount of tax chargeable on the supply of that capital good, or the amount of tax that would have been chargeable on the transfer of that capital good but for the application of section 20(2) (c), or the amount of tax that would have been chargeable on the supply but for the application of section 56. |
|
|
Value-Added Tax Consolidation Act 2010 |
(ii) on the supply or development of which tax was chargeable in accordance with section 56, |
|
|
Value-Added Tax Consolidation Act 2010 |
(II) on the supply or development of that capital good but for the application of section 56. |
|
|
Value-Added Tax Consolidation Act 2010 |
(d) the amount of tax charged, or the amount of tax that would have been chargeable but for the application of section 20(2)(c) or 56, to the person treated as the capital goods owner on the acquisition of, or development of, the capital goods shall be treated as the total tax incurred, |
|