European Communities (Value-added Tax) Regulations 2010 (S.I. Number 317 of 2010)
S.I. No. 317 of 2010
EUROPEAN COMMUNITIES (VALUE-ADDED TAX) REGULATIONS 2010
I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972), and for the purpose of giving further effect to Council Directive 2006/112/EC of 28 November 2006*, Council Directive 2008/8/EC of 12 February 2008† and Council Directive 2008/117/EC of 16 December 2008‡ hereby make the following regulations:
* OJ No. L 347 of 11 December 2006, p. 1
† OJ No. L 44 of 20 February 2008, p. 11
‡ OJ No. L 14 of 20 January 2009, p. 7
1. Citation and commencement.
(1) These Regulations may be cited as the European Communities (Value-Added Tax) Regulations 2010.
(2) Subject to Regulation 3(2), these Regulations are deemed to have applied and taken effect on 1 January 2010.