'identified for VAT purposes' — Parallel English-Irish Corpus of Legislation | Gaois research group

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#1948902

C1 Ní shainaithnítear an duine inchánach sa Stát iarrtha( ) /an duine inchánach sa Stát iarrthach ( ) faoi láthair chun críocha CBL.

C1 The taxable person in the requested State ( )/ the taxable person in the requesting State ( ) is currently not identified for VAT purposes.

Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
#1948905

C2 Ní aithnítear an duine inchánach sa Stát iarrtha ( )/an duine incháinithe sa stát iarrthach ( ) chun críocha CBL.

C2 The taxable person in the requested State ( ) / the taxable person in the requesting State ( ) is not identified for VAT purposes.

Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
#2896434

☐ C1 Ní shainaithnítear an duine inchánach sa Stát iarrtha (☐)/an duine inchánach sa Stát iarrthach (☐) faoi láthair chun críocha CBL.

☐ C1 The taxable person in the requested State (☐) / the taxable person in the requesting State (☐) is currently not identified for VAT purposes.

Decision No 4/2023 of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part of 19 October 2023 on standard forms for the communication of information and statistical data, the transmission of information via the Common Communication Network and the practical arrangements for the organisation of contacts between central liaison offices and liaison departments [2023/2475]
#2896437

☐ C2 Ní shainaithnítear an duine inchánach sa Stát iarrtha (☐)/an duine inchánach sa Stát iarrthach (☐) chun críocha CBL.

☐ C2 The taxable person in the requested State (☐) / the taxable person in the requesting State (☐) is not identified for VAT purposes.

Decision No 4/2023 of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part of 19 October 2023 on standard forms for the communication of information and statistical data, the transmission of information via the Common Communication Network and the practical arrangements for the organisation of contacts between central liaison offices and liaison departments [2023/2475]
#2917887

☐C1 Ní shainaithnítear an duine inchánach sa Stát iarrtha (☐)/an duine inchánach sa Stát iarrthach (☐) faoi láthair chun críocha CBL.

☐ C1 The taxable person in the requested State (☐)/the taxable person in the requesting State (☐) is currently not identified for VAT purposes.

Council Decision (EU) 2023/2408 of 16 October 2023 on the position to be taken on behalf of the European Union within the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
#2917890

☐C2 Ní shainaithnítear an duine inchánach sa Stát iarrtha (☐)/an duine inchánach sa Stát iarrthach (☐) chun críocha CBL.

☐ C2 The taxable person in the requested State (☐)/the taxable person in the requesting State (☐) is not identified for VAT purposes.

Council Decision (EU) 2023/2408 of 16 October 2023 on the position to be taken on behalf of the European Union within the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
#1880723

Dá bhrí sin, ba cheart uimhreacha aitheantais CBL ar leith a thabhairt isteach i dTuaisceart Éireann, uimhreacha a bhfuil réimír shonrach acu chun idirdhealú a dhéanamh idir daoine inchánach agus daoine dlítheanacha neamh-inchánach a bhfuil a n-idirbhearta in earraí atá lonnaithe i dTuaisceart Éireann faoi réir fhorálacha i ndlí an Aontais maidir le CBL, ar thaobh amháin, agus daoine a bhíonn ag cur idirbhearta eile i gcrích ar ina leith a shainaithnítear iad chun críocha CBL sa Ríocht Aontaithe.

Therefore, distinct VAT identification numbers with a specific prefix should be introduced in Northern Ireland to distinguish between taxable persons and non-taxable legal persons whose transactions in goods located in Northern Ireland are subject to provisions of Union law on VAT, on the one hand, and persons carrying out other transactions for which they are identified for VAT purposes in the United Kingdom.

Council Directive (EU) 2020/1756 of 20 November 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the identification of taxable persons in Northern Ireland