European Communities (Value-added Tax) Regulations 2010 (S.I. Number 612 of 2010)
S.I. No. 612 of 2010
EUROPEAN UNION (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 effect to Council Directive 2008/8/EC of 12 February 2008*, Council Directive 2009/162/EU of 22 December 2009† and Council Directive 2010/66/EU of 14 October 2010‡ hereby make the following regulations:
*OJ No. L 44 of 20 February 2008, p. 11
†OJ No. L 10 of 15 January 2010, p. 14
‡OJ No. L 275 of 20 October 2010, p. 1
1. Citation and commencement
(1) These Regulations may be cited as the European Union (Value-Added Tax) Regulations 2010.
(2) These Regulations come into operation on 1 January 2011.