| Links from Section 101 | ||
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| Act | Linked to | Context |
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Value-Added Tax Consolidation Act 2010 |
(ii) services, the supply of which is taxable in accordance with section 34(kc), to which the Union scheme (within the meaning of section 91A) applies, |
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Value-Added Tax Consolidation Act 2010 |
(ii) services, the supply of which is taxable in accordance with section 34(kc), to which the Union scheme (within the meaning of section 91A) applies, |
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Value-Added Tax Consolidation Act 2010 |
(13) (a) Subject to paragraph (b), where the Revenue Commissioners refund an amount due to an applicant but not within the time limits prescribed by subsection (9), they shall pay an amount of interest to the applicant calculated at the rate provided for in section 105(4) from the day following the last day of the period within which payment of the amount due is required to be made to the day on which the amount due is paid to the applicant. |
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Value-Added Tax Consolidation Act 2010 |
(b) Any such interest is to be calculated at the rate provided for in section 114(2) from the date on which the refund was made to the day on which the applicant repays to the Revenue Commissioners the amount incorrectly obtained as a refund. |
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Value-Added Tax Consolidation Act 2010 |
(c) The liability imposed on an applicant by this subsection is in addition to the liability imposed by section 116. |
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| Links to Section 101 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(f) the refusal to approve (either wholly or partly) a refund application made under section 101, |
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Value-Added Tax Consolidation Act 2010 |
(3) For the purpose of subsection (1)(f), a failure by the Revenue Commissioners to make a decision in respect of a refund the time limits set out in section 101(9) is to be treated as a decision to refuse the application. |
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Value-Added Tax Consolidation Act 2010 |
(i) be entitled to claim a refund of such tax in accordance with, and using the rules applicable to, section 101, notwithstanding subsection (14) of that section, or |
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