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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
Taxes Consolidation Act (TCA), 1997
The above link provides access to the Taxes Consolidation Act 1997 as published on the Irish Statute Book website. The Act published on that website does not include amendments as provided for in the Finance Acts enacted since 1997.
Customs Act 2015
The above link provides access to the Customs Act 2015 as published on the Irish Statute Book website. The Act published on that website does not include amendments enacted since 2015.
There is also further information available on that website as to the amendments to the Customs Act since enactment.
An administrative consolidation of the Customs Act 2015 is available on the Law Reform Commission website.
The European Union customs legislation, the Union Customs Code (UCC) - now directly provides most of the legal framework for customs. These include the rules relating to rates of customs duty in different circumstances, customs valuation, the form of declarations and so on.
The UCC has been implemented through secondary legislation in the form of:
The texts of the DA, IA and associated annexes have been published in the Official Journal of the European Union L343 of 29/12/15.
Further information on UCC is available on the Commission website.
Value-Added Tax Consolidation Act 2010
The above link provides access to the VAT Consolidation Act 2010 as published on the Irish Statute Book website. The Act published on that website does not include amendments as provided for in the Finance Acts enacted since 2010. A destination table containing cross references to the Value Added Tax Act 1972 is also available.
An administrative consolidation of Value-Added Tax Consolidation Act 2010 is available on the Law Reform Commission website.
Council Implementing Regulation (EU) No 282/2011, Council Regulation (EU) No 967/2012 and Council Implementing Regulation (EU) No 1042/2013 are to be read in conjunction with Council Directive 2006/112/EC (the VAT Directive) (as amended) and the VAT Consolidation Act 2010 (as amended).
Capital Acquisitions Tax Consolidation Act 2003
The above link provides access to the Capital Acquisitions Tax Consolidation Act 2003 as published on the Irish Statute Book website. The Act published on that website does not include amendments as provided for in the Finance Acts enacted since 2003.
Stamp Duties Consolidation Act, 1999
The above link provides access to the Stamp Duties Consolidation Act 1999 as published on the Irish Statute Book website. The Act published on that website does not include amendments as provided for in the Finance Acts enacted since 1999.
The above links provide access to the Local Property Tax Acts as published on the Irish Statute Book website.
The Law Reform Commission provides an administrative consolidation of these acts:
Consolidation of 2012, 2013, 2015 and 2021 LPT Acts.
The links below provide access to the Finance Acts enacted since 1997 as published on the Irish Statute Book website.
Published: 14 November 2022 Please rate how useful this page was to you Print this page