#2940096
Ní bheidh feidhm ag míreanna 1 ná 2 i gcás ina mbaineann rialú cánach trasteorann go heisiach le gnóthaí cánach duine nádúrtha amháin nó níos mó, ach amháin i gcás ina ndearnadh an rialú cánach trasteorann sin a eisiúint, a leasú nó a athnuachan tar éis an 1 Eanáir 2026 agus i gcás an mhéid seo a leanas:
Paragraphs 1 and 2 shall not apply in a case where an advance cross-border ruling exclusively concerns and involves the tax affairs of one or more natural persons, except where such an advance cross-border ruling was issued, amended or renewed after 1 January 2026 and where: