#449286
An tAcht Cánach Breisluacha, 1972
Value-Added Tax Act 1972
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#449287
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
VALUE-ADDED TAX CONSOLIDATION ACT 2010
#449288
ACHT DO CHOMHDHLÚTHÚ ACHTACHÁN A BHAINEANN LE CÁIN BHREISLUACHA.
AN ACT TO CONSOLIDATE ENACTMENTS RELATING TO VALUE-ADDED TAX.
#449293
1.—Féadfar an tAcht Comhdhlúite Cánach Breisluacha, 2010 a ghairm den Acht seo.
1.—This Act may be cited as the Value-Added Tax Consolidation Act 2010.
#449364
maidir le “duine atá cláraithe le haghaidh cánach breisluacha”—
“person registered for value-added tax”—
#449395
ciallaíonn “cáin” cáin bhreisluacha is inmhuirearaithe de bhua an Achta seo;
“tax” means value-added tax chargeable by virtue of this Act;
#449633
(I) ag duine atá cláraithe le haghaidh cánach breisluacha i mBallstát,
(I) a person registered for value-added tax in a Member State,
#449634
(II) ag duine a bhfuil d’oibleagáid air nó uirthi a bheith cláraithe le haghaidh cánach breisluacha i mBallstát,
(II) a person obliged to be registered for value-added tax in a Member State,
#450411
(b) gur duine atá cláraithe le haghaidh cánach breisluacha an custaiméir,
(b) the customer is a person registered for value-added tax,
#450822
ciallaíonn “cáin bhreisluacha AE” cáin bhreisluacha dá dtagraítear sa Treoir CBL agus folaíonn sé cáin de réir bhrí alt 2;
“EU value-added tax” means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;
#450853
(iii) an méid cánach breisluacha AE a fhreagraíonn don luach sin de réir an ráta infheidhme,
(iii) the amount of EU value-added tax corresponding to such value at the applicable rate,
#450855
(c) an cháin bhreisluacha AE iomlán atá dlite (más ann).
(c) the total EU value-added tax due (if any).
#451725
122.—(1) Faoi réir fho-ailt (2) agus (3), aisghairtear an tAcht Cánach Breisluacha, 1972.
122.—(1) Subject to subsections (2) and (3), the Value-Added Tax Act 1972 is repealed.
#452332
leis an Acht Cánach Breisluacha, 1972, agus leis na hachtacháin ag leasú nó ag leathnú an Achta sin
the Value-Added Tax Act, 1972, and the enactments amending or extending that Act
#452333
leis an Acht Comhdhlúite Cánach Breisluacha, 2010, agus leis na hachtacháin ag leasú nó ag leathnú an Achta sin
the Value-Added Tax Consolidation Act, 2010, and the enactments amending or extending that Act
#452335
leis an Acht Cánach Breisluacha, 1972, agus leis na hachtacháin ag leasú nó ag leathnú an Achta sin
the Value-Added Tax Act, 1972, and the enactments amending or extending that Act
#452336
leis an Acht Comhdhlúite Cánach Breisluacha, 2010, agus leis na hachtacháin ag leasú nó ag leathnú an Achta sin
the Value-Added Tax Consolidation Act, 2010, and the enactments amending or extending that Act
#452339
an tAcht Cánach Breisluacha, 1972, agus leis na hachtacháin ag leasú nó ag leathnú an Achta sin
the Value-Added Tax Act, 1972, and the enactments amending or extending that Act
#452340
an tAcht Comhdhlúite Cánach Breisluacha, 2010, agus leis na hachtacháin ag leasú nó ag leathnú an Achta sin
the Value-Added Tax Consolidation Act, 2010, and the enactments amending or extending that Act
#452343
faoi alt 12 den Acht Cánach Breisluacha, 1972
under section 12 of the Value-Added Tax Act, 1972
#452344
faoi Chaibidil 1 de Chuid 8 den Acht Comhdhlúite Cánach Breisluacha, 20
under Chapter 1 of Part 8 of the Value-Added Tax Consolidation Act 2010
#452349
de bhua alt 10 den Acht Cánach Breisluacha, 1972
by virtue of section 10 of the Value-Added Tax Act, 1972
#452350
de bhua Chaibidil 1 de Chuid 5 den Acht Comhdhlúite Cánach Breisluacha, 2010
by virtue of Chapter 1 of Part 5 of the Value-Added Tax Consolidation Act 2010
#452352
atá in alt 8(3) den Acht Cánach Breisluacha, 1972
contained in section 8(3) of the Value-Added Tax Act, 1972
#452353
atá in alt 6(1) agus (2) den Acht Comhdhlúite Cánach Breisluacha, 2010
contained in section 6(1) and (2) of the Value-Added Tax Consolidation Act 2010
#452355
aon fhorála san Acht Cánach Breisluacha, 1972
any provision in the Value-Added Tax Act, 1972
#452356
aon fhorála san Acht Comhdhlúite Cánach Breisluacha, 2010
any provision in the Value-Added Tax Consolidation Act 2010
#452359
an tAcht Cánach Breisluacha, 1972
the Value-Added Tax Act, 1972
#452360
an tAcht Comhdhlúite Cánach Breisluacha, 2010
the Value-Added Tax Consolidation Act 2010
#452363
faoi alt 12 den Acht Cánach Breisluacha, 1972
under section 12 of the Value-Added Tax Act 1972
#452364
faoi Chaibidil 1 de Chuid 8 den Acht Comhdhlúite Cánach Breisluacha, 2010
under Chapter 1 of Part 8 of the Value-Added Tax Consolidation Act 2010
#452369
faoi alt 12 den Acht Cánach Breisluacha, 1972
under section 12 of the Value-Added Tax Act, 1972
#452370
faoi Chaibidil 1 de Chuid 8 den Acht Comhdhlúite Cánach Breisluacha, 2010
under Chapter 1 of Part 8 of the Value-Added Tax Consolidation Act 2010
#452375
faoin Acht Cánach Breisluacha, 1972
under the Value-Added Tax Act, 1972
#452376
faoin Acht Comhdhlúite Cánach Breisluacha, 2010
under the Value-Added Tax Consolidation Act 2010
#452378
faoin Acht Cánach Breisluacha, 1972
under the Value-Added Tax Act, 1972
#452379
faoin Acht Comhdhlúite Cánach Breisluacha, 2010
under the Value-Added Tax Consolidation Act 2010
#452381
nó leis an Acht Cánach Breisluacha, 1972
or the Value-Added Tax Act, 1972
#452382
nó leis an Acht Comhdhlúite Cánach Breisluacha, 2010
or the Value-Added Tax Consolidation Act 2010
#452384
agus leis an Acht Cánach Breisluacha, 1972
the Value-Added Tax Act 1972
#452385
agus leis an Acht Comhdhlúite Cánach Breisluacha, 2010
the Value-Added Tax Consolidation Act 2010
#452387
leis an Acht Cánach Breisluacha, 1972
the Value-Added Tax Act 1972
#452388
leis an Acht Comhdhlúite Cánach Breisluacha, 2010
the Value-Added Tax Consolidation Act 2010
#452390
an tAcht Cánach Breisluacha, 1972, agus leis na hachtacháin ag leasú nó ag leathnú an Achta sin
the Value-Added Tax Act, 1972, and the enactments amending or extending that Act
#452391
an tAcht Comhdhlúite Cánach Breisluacha, 2010, agus leis na hachtacháin ag leasú nó ag leathnú an Achta sin
the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act
#452393
faoi alt 19B den Acht Cánach Breisluacha, 1972
section 19B of the Value-Added Tax Act 1972
#452394
faoi alt 81 den Acht Comhdhlúite Cánach Breisluacha, 2010
section 81 of the Value-Added Tax Consolidation Act 2010
#452396
an tAcht Cánach Breisluacha, 1972, agus leis na hachtacháin lena leasaítear nó nó lena leathnaítear an Achta sin
the Value-Added Tax Act, 1972, and the enactments amending or extending that Act
#452397
an tAcht Comhdhlúite Cánach Breisluacha, 2010, agus leis na hachtacháin lena leasaítear nó nó lena leathnaítear an Achta sin
the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act
#452399
an tAcht Cánach Breisluacha, 1972, agus leis na hachtacháin lena leasaítear nó nó lena leathnaítear an Achta sin
the Value-Added Tax Act, 1972, and the enactments amending or extending that Act