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.