#449396
maidir le “déileálaí inchánach”—
“taxable dealer”—
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#450665
maidir le “déileálaí inchánach”—
“taxable dealer”—
#450673
(i) saothar ealaíne, mír bailitheora nó seandacht a d’allmhairigh an déileálaí inchánach;
(i) a work of art, collector’s item or antique which the taxable dealer imported;
#450700
(12) I gcás ina gcuireann déileálaí inchánach an imeallscéim chun feidhme i leith soláthar earraí thar ceann duine eile de bhun conartha faoina bhfuil coimisiún iníoctha ar cheannach nó ar dhíol, measfar go soláthraíonn an duine eile sin na hearraí don déileálaí inchánach nuair a sholáthraíonn an déileálaí inchánach sin na hearraí sin.
(12) Where a taxable dealer applies the margin scheme to a supply of goods on behalf of another person pursuant to a contract under which commission is payable on purchase or sale, the goods shall be deemed to have been supplied by that other person to the taxable dealer when that taxable dealer supplies those goods.
#452031
(a) ag déileálaí inchánach de réir alt 87(3) nó (8), nó
(a) by a taxable dealer in accordance with section 87(3) or (8), or
#469280
gurb é A praghas ceannaigh an innealra talmhaíochta is iníoctha ag an déileálaí inchánach, agus
A is the purchase price of the agricultural machinery payable by the taxable dealer, and
#469290
(a) go n-iarrfaidh an déileálaí inchánach go n-eiseofaí an sonrasc,
(a) the issue of the invoice is requested by the taxable dealer,
#469292
(c) go dtabharfaidh an déileálaí inchánach cóip den sonrasc don fheirmeoir cothrom-ráta,
(c) the taxable dealer gives to the flat-rate farmer a copy of the invoice,
#493781
(b) i bhfo-alt (1), tríd an méid seo a leanas a chur in ionad an mhínithe ar “déileálaí inchánach”: “ciallaíonn ‘déileálaí inchánach’—
(b) in subsection (1) by substituting the following for the definition of “taxable dealer”:
#493802
(i) i mír (b), trí “don déileálaí inchánach.” a chur in ionad “don déileálaí inchánach:”, agus
(i) in paragraph (b) by substituting “the taxable dealer.” for “the taxable dealer:”, and
#493806
(e) Más rud é, dáta rite an Achta Airgeadais 2010, go bhfuil modh iompair ag déileálaí inchánach nár éiligh an déileálaí inchánach inasbhainteacht ina leith roimh an dáta sin sna himthosca dá dtagraítear i mír (c), ansin, nuair a sholáthraíonn an déileálaí inchánach sin an modh iompair sin do dhuine eile, déileálfar leis an soláthar sin mar sholáthar earraí imeallscéime chun críocha alt 10A agus beidh feidhm ag alt 10A(14)(b) chun an cion brabúis (de réir bhrí alt 10A) a ríomh i ndáil leis an soláthar sin.”,
(e) Where on the date of the passing of the Finance Act 2010 a taxable dealer has a means of transport in respect of which prior to that date the taxable dealer had not claimed deductibility in the circumstances referred to in paragraph (c), then, when that taxable dealer supplies that means of transport to another person, that supply shall be treated as a supply of margin scheme goods for the purposes of section 10A and section 10A(14)(b) shall apply for the purpose of the calculation of the profit margin (within the meaning of section 10A) in relation to that supply.”,
#493816
(f) I gcás go gceannóidh nó go bhfaighidh déileálaí inchánach cóir iompair dá dtagraítear i bhfo-alt (2) ó dhuine seachas déileálaí inchánach eile i rith na hidirthréimhse—
(f) Where during the transitional period a taxable dealer purchases or acquires a means of transport referred to in subsection (2) from a person other than another taxable dealer—
#2268741
soláthar saothar ealaíne arna soláthar don déileálaí inchánach ag duine inchánach seachas déileálaí inchánach.”;
the supply of works of art supplied to the taxable dealer by a taxable person other than a taxable dealer.’;
#450653
agus folaíonn sé freisin earraí a fuair déileálaí inchánach mar thoradh ar dhiúscairt earraí ag duine chuig an déileálaí inchánach i gcás gur measadh nár sholáthar earraí de réir alt 20(3) an diúscairt sin;
and also includes goods acquired by a taxable dealer as a result of a disposal of goods by a person to the taxable dealer where that disposal was deemed not to be a supply of goods in accordance with section 20(3);
#450662
ciallaíonn “praghas ceannaigh”, i ndáil le hearraí imeallscéime a fháil, an chomaoin iomlán, lena n-áirítear gach uile cháin, coimisiún, costas agus muirear ar bith, is iníoctha ag déileálaí inchánach leis an duine óna bhfuair an déileálaí inchánach sin na hearraí sin;
“purchase price”, in relation to an acquisition of margin scheme goods, means the total consideration, including all taxes, commissions, costs and charges whatsoever, payable by a taxable dealer to the person from whom that taxable dealer acquired those goods;
#450668
agus, chun críocha an léirithe seo, measfar gur déileálaí inchánach duine i mBallstát eile más rud é, in imthosca den tsamhail chéanna, gur dhéileálaí inchánach an duine sin sa Stát faoin alt seo;
and, for the purposes of this interpretation, a person in another Member State shall be deemed to be a taxable dealer where, in similar circumstances, that person would be a taxable dealer in the State under this section;
#450675
(iii) saothar ealaíne a sholáthair duine cuntasach seachas déileálaí inchánach don déileálaí inchánach, i gcás inar soláthar den chineál dá dtagraítear in alt 48(1)(c) an soláthar don déileálaí sin.
(iii) a work of art which has been supplied to the taxable dealer by an accountable person other than a taxable dealer, where the supply to that dealer is of the kind referred to in section 48(1)(c).
#450692
(ii) i gcás go ndéanann an déileálaí inchánach dá dtagraítear i bhfomhír (i) soláthairtí in aon tréimhse inchánach atá faoi réir rátaí éagsúla cánach, déanfaidh an déileálaí inchánach sin corrlaigh chomhiomlána ar leithligh a ríomh don tréimhse inchánach sin i leith na soláthairtí de réir gach ceann de na rátaí iomchuí.
(ii) where the taxable dealer referred to in subparagraph (i) makes supplies in any taxable period which are subject to different rates of tax, that taxable dealer shall calculate separate aggregate margins for that taxable period in respect of the supplies at each of the relevant rates.
#451747
(i) ainm agus seoladh gach duine ar cheannaigh nó a bhfuair an déileálaí inchánach cóir iompair nó, de réir mar a bheidh, innealra talmhaíochta uaidh nó uaithi le linn na tréimhse ón 1 Eanáir, 2010 go dtí an 30 Meitheamh, 2010 ar i ndáil leis nó léi a rinne an déileálaí inchánach cáin iarmharach a asbhaint de réir an ailt sin 12B nó 12C, de réir mar a bheidh,
(i) the name and address of each person from whom the taxable dealer purchased or acquired a means of transport or, as the case may be, agricultural machinery in the period from 1 January 2010 to 30 June 2010 in relation to which the taxable dealer deducted residual tax in accordance with such section 12B or 12C, as the case may be,
#451751
(b) Déanfaidh déileálaí inchánach lena mbaineann alt 12B nó 12C den achtachán aisghairthe, ar fhógra i scríbhinn á rá sin a fháil ó oifigeach do na Coimisinéirí Ioncaim, cóip den fhaisnéis a cheanglaítear ar an déileálaí inchánach a choimeád faoi mhír (a) a thabhairt don oifigeach sin laistigh den tréimhse ama a shonrófar san fhógra (nach giorra ná 21 lá ó dháta an fhógra), nó do cibé oifigeach eile do na Coimisinéirí Ioncaim a shonrófar san fhógra.
(b) A taxable dealer to whom section 12B or 12C of the repealed enactment applied shall, on receipt of a notice in writing to that effect from an officer of the Revenue Commissioners, furnish to that officer within the time specified in the notice (which shall not be less than 21 days from the date of the notice), or to such other officer of the Commissioners as may be specified in the notice, a copy of the information required to be kept by the taxable dealer under paragraph (a).
#469260
agus folaíonn sé freisin earraí a fuair déileálaí inchánach mar thoradh ar dhiúscairt earraí ag duine chuig an déileálaí inchánach sin i gcás gur measadh nár sholáthar earraí de réir alt 3(5)(c) an diúscairt sin.",
and also includes goods acquired by a taxable dealer as a result of a disposal of goods by a person to such taxable dealer where that disposal was deemed not to be a supply of goods in accordance with section 3(5)(c).",
#469277
"12C.—(1) Faoi réir fhorálacha an ailt seo agus de réir fhomhír (via) de mhír (a) d’fho-alt (1) d’alt 12, beidh déileálaí inchánach a cheannaíonn innealra talmhaíochta ó fheirmeoir cothrom-ráta i dteideal an cháin iarmharach atá ar áireamh sa phraghas is iníoctha ag an déileálaí inchánach sin i leith an cheannaigh sin a asbhaint.
"12C.—(1) A taxable dealer who purchases agricultural machinery from a flat-rate farmer shall, subject to the provisions of this section and in accordance with subparagraph (via) of paragraph (a) of subsection (1) of section 12, be entitled to deduct the residual tax contained in the price payable by such taxable dealer in respect of that purchase.
#493784
agus, chun críocha an léirithe seo, measfar gur déileálaí inchánach duine i mBallstát eile más rud é, in imthosca dá samhail, gur dhéileálaí inchánach sa Stát a bheadh sa duine sin faoin alt seo.”,
and, for the purposes of this interpretation, a person in another Member State shall be deemed to be a taxable dealer where, in similar circumstances, that person would be a taxable dealer in the State under this section.”,
#493808
“(12) (a) Faoi réir mhír (b), i gcás go gceannóidh nó go bhfaighidh déileálaí inchánach cóir iompair dá dtagraítear i bhfo-alt (2) sa tréimhse ón 1 Eanáir go dtí an 30 Meitheamh 2010 (dá ngairtear an ‘idirthréimhse’ san fho-alt seo), ní bheidh sa mhéid cánach iarmharaí dá dtagraítear i bhfo-alt (4) a bhfuil an déileálaí inchánach sin i dteideal é a asbhaint ach—
“(12) (a) Subject to paragraph (b), where a taxable dealer purchases or acquires a means of transport referred to in subsection (2) in the period from 1 January 2010 to 30 June 2010 (in this subsection referred to as the ‘transitional period’) the amount of residual tax referred to in subsection (4) which that taxable dealer is entitled to deduct shall be restricted to—
#493812
(b) Níl feidhm ag an teideal chun cánach iarmharaí srianta dá bhforáiltear i mír (a) ach amháin maidir leis an ócáid a cheannaíonn nó a fhaigheann déileálaí inchánach cóir iompair dá dtagraítear i bhfo-alt (2) den chéad uair agus a tharlaíonn an 1 Eanáir 2010 nó dá éis, agus níl feidhm aige maidir le ceannach nó fáil na córa iompair sin ina dhiaidh sin ag an déileálaí inchánach sin nó ag aon déileálaí inchánach eile.
(b) The entitlement to restricted residual tax as provided for in paragraph (a) applies only on the occasion of the first purchase or acquisition by a taxable dealer of a means of transport referred to in subsection (2) which occurs on or after 1 January 2010, and does not apply to any subsequent purchase or acquisition of that means of transport by that or any other taxable dealer.
#493813
(c) I gcás gur cheannaigh nó go bhfuair déileálaí inchánach cóir iompair dá dtagraítear i bhfo-alt (2) roimh an 1 Eanáir 2010 agus go soláthraíonn sé nó sí an chóir iompair sin do dhéileálaí inchánach eile i rith na hidirthréimhse, cuirfidh an soláthróir in iúl sa sonrasc i leith an tsoláthair sin gur cuireadh an scéim speisialta dá bhforáiltear leis an alt seo i bhfeidhm agus nach bhfuil ach cáin iarmharach shrianta infheidhme.
(c) Where a taxable dealer purchased or acquired a means of transport referred to in subsection (2) prior to 1 January 2010 and during the transitional period supplies that means of transport to another taxable dealer, the supplier shall indicate on the invoice in respect of that supply that the special scheme as provided for by this section has been applied and that restricted residual tax only is applicable.
#493814
(d) I gcás gur cheannaigh nó go bhfuair déileálaí inchánach cóir iompair dá dtagraítear i bhfo-alt (2) roimh an 1 Eanáir 2010 agus go soláthraíonn sé nó sí an chóir iompair sin i rith na hidirthréimhse do dhuine inchánach seachas déileálaí inchánach eile, cuirfidh an soláthróir in iúl sa sonrasc i leith an tsoláthair sin gur cuireadh an scéim speisialta dá bhforáiltear leis an alt seo i bhfeidhm agus nach dtugann an sonrasc an ceart chun an cháin is inmhuirearaithe ar an soláthar sin a asbhaint.
(d) Where a taxable dealer purchased or acquired a means of transport referred to in subsection (2) prior to 1 January 2010 and during the transitional period supplies that means of transport to a taxable person other than another taxable dealer, the supplier shall indicate on the invoice in respect of that supply that the special scheme as provided for by this section has been applied and that the invoice does not give the right to deduct the tax chargeable on that supply.
#493817
(i) déanfaidh an déileálaí inchánach gach beart réasúnach chun a shuíomh cibé acu a fuair nó nach bhfuair an duine sin an chóir iompair i rith na hidirthréimhse ó dhéileálaí inchánach eile (dá ngairtear ‘trádálaí mótar’ sa mhír seo), agus
(i) the taxable dealer shall take all reasonable steps to establish whether or not the means of transport was acquired during the transitional period by that person from another taxable dealer (in this paragraph referred to as a ‘motor trader’), and
#493818
(ii) más rud é go bhfuair an duine sin an chóir iompair ó thrádálaí mótar i rith na hidirthréimhse, déanfaidh an déileálaí inchánach gach beart réasúnach chun a shuíomh an raibh nó nach raibh cáin iarmharach shrianta dá bhforáiltear i mír
(ii) if that person acquired the means of transport from a motor trader during the transitional period, the taxable dealer shall take all reasonable steps to establish whether or not restricted residual tax as provided for in paragraph (a) was deductible by that motor trader or any other taxable dealer in relation to the means of transport.
#493823
“(6) (a) Faoi réir mhír (b), i gcás go gceannóidh nó go bhfaighidh déileálaí inchánach innealra talmhaíochta ó fheirmeoir cothrom-ráta, nó ó dhuine dá dtagraítear i bhfo-alt (1A), sa tréimhse ón 1 Eanáir 2010 go dtí an 31 Lúnasa 2010 (dá ngairtear an ‘idirthréimhse’ san fho-alt seo), ní bheidh sa mhéid cánach iarmharaí dá dtagraítear i bhfo-alt (3) a bhfuil an déileálaí inchánach sin i dteideal é a asbhaint ach—
“(6) (a) Subject to paragraph (b), where a taxable dealer purchases or acquires from a flat-rate farmer or a person referred to in subsection (1A) agricultural machinery in the period from 1 January 2010 to 31 August 2010 (in this subsection referred to as the ‘transitional period’) the amount of residual tax referred to in subsection (3) which that taxable dealer is entitled to deduct shall be restricted to—
#493826
(b) Níl feidhm ag an teideal chun cánach iarmharaí srianta dá bhforáiltear i mír (a) ach amháin maidir leis an ócáid a cheannaíonn nó a fhaigheann déileálaí inchánach innealra talmhaíochta den chéad uair agus a tharlaíonn an 1 Eanáir 2010 nó dá éis, agus níl feidhm aige maidir le ceannach nó fáil an innealra talmhaíochta sin ina dhiaidh sin ag an déileálaí inchánach sin nó ag aon déileálaí inchánach eile.
(b) The entitlement to restricted residual tax as provided for in paragraph (a) applies only on the occasion of the first purchase or acquisition by a taxable dealer of agricultural machinery which occurs on or after 1 January 2010, and does not apply to any subsequent purchase or acquisition of that agricultural machinery by that or any other taxable dealer.
#493829
(ii) más rud é go bhfuair an feirmeoir cothromráta sin nó an duine sin an chóir iompair ó thrádálaí innealra talmhaíochta le linn na hidirthréimhse, déanfaidh an déileálaí inchánach gach beart réasúnach chun a shuíomh an raibh nó nach raibh cáin iarmharach shrianta dá bhforáiltear i mír (a) inasbhainte ag an trádálaí innealra talmhaíochta sin nó ag aon déileálaí inchánach eile i ndáil leis an innealra talmhaíochta.
(ii) if that flat-rate farmer or that person acquired the means of transport from an agricultural machinery trader during the transitional period, the taxable dealer shall take all reasonable steps to establish whether or not restricted residual tax as provided for in paragraph (a) was deductible by that agricultural machinery trader or any other taxable dealer in relation to the agricultural machinery.
#493848
(a) ainm agus seoladh gach duine ónar cheannaigh nó óna bhfuair an déileálaí inchánach sin cóir iompair nó, de réir mar a bheidh, innealra talmhaíochta sa tréimhse ón 1 Eanáir 2010 go dtí an 30 Meitheamh 2010 a ndearna an déileálaí inchánach sin cáin iarmharach ina leith a asbhaint de réir alt 12B nó 12C, de réir mar a bheidh,
(a) the name and address of each person from whom such taxable dealer purchased or acquired a means of transport or, as the case may be, agricultural machinery in the period from 1 January 2010 to 30 June 2010 in relation to which such taxable dealer deducted residual tax in accordance with section 12B or 12C, as the case may be,
#493852
(7) Déanfaidh déileálaí inchánach lena mbaineann alt 12B nó 12C, ar fhógra i scríbhinn á rá sin a fháil ó oifigeach do na Coimisinéirí Ioncaim, cóip den fhaisnéis a cheanglaítear ar an déileálaí inchánach a choimeád faoi fho-alt (6) a thabhairt don oifigeach sin laistigh den tréimhse ama a shonrófar san fhógra (nach lú ná 21 lá ó dháta an fhógra), nó do cibé oifigeach eile do na Coimisinéirí Ioncaim a shonrófar san fhógra.”.
(7) A taxable dealer to whom section 12B or 12C applies shall, on receipt of a notice in writing to that effect from an officer of the Revenue Commissioners, furnish to that officer within the time specified in the notice (which shall not be less than 21 days from the date of the notice), or to such other officer of the Revenue Commissioners as may be specified in the notice, a copy of the information required to be kept by the taxable dealer under subsection (6).”.
#449686
(I) an áit inar bhunaigh an déileálaí inchánach sin an gnó lena mbaineann nó ina bhfuil bunachas socraithe aige nó aici a soláthraítear na hearraí ina leith,
(I) the place where that taxable dealer has established the business concerned or has a fixed establishment for which the goods are supplied,
#449687
(II) murab ann d’áit ghnó nó do bhunachas socraithe den sórt sin, an áit a bhfuil seoladh buan ag an déileálaí inchánach sin nó a gcónaíonn sé nó sí de ghnáth,
(II) in the absence of such a place of business or fixed establishment, the place where that taxable dealer has a permanent address or usually resides,
#450647
ciallaíonn “earraí imeallscéime” aon saothair ealaíne, míreanna bailitheoirí, seandachtaí nó earraí réchaite arna soláthar laistigh den Chomhphobal do dhéileálaí inchánach—
“margin scheme goods” means any works of art, collectors’ items, antiques or second-hand goods supplied within the Community to a taxable dealer—
#450649
(i) gur duine cuntasach é nó í a fuair na hearraí sin ó dhéileálaí inchánach a chuir an imeallscéim chun feidhme maidir le soláthar na n-earraí sin don duine cuntasach sin, nó
(i) an accountable person who acquired those goods from a taxable dealer who applied the margin scheme to the supply of those goods to that accountable person, nor
#450657
ciallaíonn “corrlach brabúis” an corrlach brabúis i leith soláthar earraí imeallscéime ag déileálaí inchánach agus—
“profit margin” means the profit margin in respect of a supply by a taxable dealer of margin scheme goods and—
#450670
(2) Faoi réir agus de réir an ailt seo, féadfaidh déileálaí inchánach an imeallscéim a chur chun feidhme maidir le soláthar earraí imeallscéime.
(2) Subject to and in accordance with this section, a taxable dealer may apply the margin scheme to a supply of margin scheme goods.
#450674
(ii) saothar ealaíne a sholáthair cruthaitheoir an tsaothair sin nó comharbaí i dteideal an chruthaitheora sin don déileálaí inchánach; nó
(ii) a work of art which has been supplied to the taxable dealer by its creator or the creator’s successors in title; or
#450693
(c) Faoi réir agus de réir rialachán (más ann), i gcás go soláthraíonn déileálaí inchánach earra imeallscéime luacha ísil ar mhéid is mó ná €635, ansin—
(c) Subject to and in accordance with regulations (if any), where a taxable dealer supplies a low value margin scheme good for an amount in excess of €635, then—
#450710
(ii) meastar gurb é atá sa mhótarfheithicil a bhaint den stoc trádála amhlaidh an déileálaí inchánach do sholáthar na córa iompair sin chun críocha alt 19(1)(f), agus
(ii) such removal is deemed to be a supply of that means of transport by that taxable dealer for the purposes of section 19(1)(f), and
#450753
(II) ó dhéileálaí inchánach a chuir an imeallscéim chun feidhme maidir le soláthar na n-earraí sin don duine cuntasach sin,
(II) a taxable dealer who applied the margin scheme to the supply of those goods to that accountable person,
#451672
(a) na coinníollacha maidir le déileálaí inchánach do roghnú an imeallscéim a chur chun feidhme maidir le soláthairtí áirithe de réir alt 87(4),
(a) the conditions for a taxable dealer to opt to apply the margin scheme to certain supplies in accordance with section 87(4),
#469253
"ciallaíonn ‘earraí imeallscéime’ aon saothair ealaíne, míreanna bailitheoirí, seandachtaí nó earraí réchaite arna soláthar laistigh den Chomhphobal do dhéileálaí inchánach —
"‘margin scheme goods’ means any works of art, collectors’ items, antiques or second-hand goods supplied within the Community to a taxable dealer—
#469256
(i) ó dhéileálaí inchánach a chuir an imeallscéim i bhfeidhm i leith sholáthar na n-earraí sin don duine inchánach sin, nó
(i) a taxable dealer who applied the margin scheme to the supply of those goods to that taxable person, or
#469278
(2) Faoi réir alt 17(2A), déanfaidh feirmeoir cothrom-ráta a sholáthraíonn innealra talmhaíochta do dhéileálaí inchánach sonrasc a eisiúint i leith an tsoláthair sin.
(2) A flat-rate farmer who supplies agricultural machinery to a taxable dealer shall, subject to section 17(2A), issue an invoice in respect of that supply.
#469291
(b) go gcuirfidh an déileálaí inchánach an fhoirm ar fáil chun críche an tsonraisc agus go dtaifeadfaidh sé na sonraí cuí uirthi, agus
(b) the taxable dealer provides the form for the purpose of the invoice and enters the appropriate particulars thereon, and
#493791
(a) i gcás go ndéanann déileálaí inchánach, thar ceann an déileálaí sin féin, modh iompair is mótarfheithicil de réir bhrí alt 12(3)(b) a dhearbhú lena clárú do na Coimisinéirí Ioncaim de réir alt 131 den Acht Airgeadais 1992 agus go bhfuil inasbhainteacht uirthi de réir alt 12 arna héileamh ag an déileálaí sin, ansin déileálfar, chun críocha an Achta seo, leis an modh iompair sin amhail is dá ndéanfaí í a dhíchur as stoc trádála agus measfar gur soláthar an mhodha iompair sin ag an déileálaí inchánach sin chun críocha alt 3(1)(e) an díchur sin agus, d’fhonn amhras a sheachaint, is é an méid cánach is inmhuirearaithe i leith an tsoláthair sin an méid dá dtagraítear i mír (b)(ii) agus dá réir sin ní bheidh sé ar áireamh in aon mhéid a bhfuil an duine inchánach i dteideal é a asbhaint de réir alt 12(1)(a)(iii),
(a) where a means of transport which is a motor vehicle within the meaning of section 12(3)(b) is declared for registration to the Revenue Commissioners in accordance with section 131 of the Finance Act 1992 by a taxable dealer on that dealer’s own behalf and on which deductibility in accordance with section 12 has been claimed by that dealer, then that means of transport shall be treated for the purposes of this Act as if it were removed from stock-intrade and such removal is deemed to be a supply of that means of transport by that taxable dealer for the purposes of section 3(1)(e) and, for the avoidance of doubt, the amount of tax chargeable in respect of that supply is the amount referred to in paragraph (b)(ii) and accordingly is not included in any amount which the taxable person is entitled to deduct in accordance with section 12(1)(a)(iii),