| Links from Section 82 | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(4) The Revenue Commissioners may, on written request, authorise an accountable person who makes no supplies of the kind referred to in section 83 but who makes intra-Community supplies of goods that do not exceed, or are not likely to exceed, in a calendar year, an amount or amounts specified in regulations (if any), to lodge by 23 January following that calendar year a statement— |
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| Links to Section 82 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Value-Added Tax Consolidation Act 2010 |
1. (1) The supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State, provided that the supplier of the goods has complied with section 82 or, where the supplier has failed to so comply, he or she has justified such failure to the satisfaction of the Revenue Commissioners. |
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Value-Added Tax Consolidation Act 2010 |
(i) the form of statement required to be furnished in accordance with section 82; |
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Value-Added Tax Consolidation Act 2010 |
(iii) the amount or amounts to be applied for the purposes of section 82(3), (g) the keeping by accountable persons of records and the retention of such records and supporting documents or other recorded data, |
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Value-Added Tax Consolidation Act 2010 |
(c) the requirement to furnish a statement in accordance with section 82or 83, or |
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Value-Added Tax Consolidation Act 2010 |
(d) in accordance with regulations, the person includes a reference to the supply in the statement referred to in section 82 as if it were an intra-Community supply for the purposes of that section. |
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