TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

European Union (Value-Added Tax) Regulations 2010 (S.I. 612 of 2010)

Regulations S.I. 612 of 2010 amend the Value-Added Tax Consolidation Act 2010 to provide for the transposition of three European Union Directives, which are required to be transposed into Irish law.

These regulations concern:

  • Transposition of the 2011 changes to the Place of Supply Rules
  • Transposition of the Technical Directive
  • Transposition of new refunds Directive

Revenue's eBrief No. 100/10 which is available on here sets out further details on these Regulations.