Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
412 matching statutes
Ireland
1 provisions
The Minister for Finance makes this Order and designates a named OECD document as part of OECD Pillar Two guidance for Part 4A of the Taxes Consolidation Act 1997.
Ireland
1 provisions
The Minister for Finance makes this Order and designates the named OECD guidance as OECD Pillar Two guidance for Part 4A purposes.
Ireland
1 provisions
This Order changes the VAT definition of “livestock” to include pigs and deer, and it starts on 1 January 1987.
Ireland
1 provisions
This Order amends the VAT Act to treat certain card-scheme reimbursement services as an exempt activity for VAT purposes.
Ireland
1 provisions
This provision is the opening/front matter of the Finance Act 2025, listing the Act’s parts and sections and stating its long title and enactment formula.
Ireland
1 provisions
VAT on qualifying goods sold on or after 1 March 1984 is remitted if the goods are exported in the buyer’s personal baggage within two months and the other stated conditions are met.
Ireland
1 provisions
The regulation lets an inspector or nominated officer estimate unpaid tax for a principal and issue notice, and it gives the principal 30 days to appeal to the Appeal Commissioners if the amount is claimed to be excessive.
Ireland
1 provisions
This provision identifies the Finance Act, 1928 and lists its sections and schedules.
Ireland
1 provisions
This Act amends several finance, tax, excise, stamp duty, welfare, and related laws.
Ireland
1 provisions
These Regulations require certain undertakings and branches to publish a public income-tax-information report when turnover or revenue thresholds are met, with some exemptions and a 12-month publication deadline.
Ireland
1 provisions
This Order says that a specified area in Dundalk is a special regeneration area for the purposes of Chapter 13 of Part 10 of the Taxes Consolidation Act 1997.
Ireland
1 provisions
The Revenue Commissioners make these regulations, which set the multiplier to use for asset disposals in 1985–86.
Ireland
1 provisions
The Minister for Finance makes this Order and specifies an area in Athlone as a special regeneration area for Chapter 13 of Part 10 of the Taxes Consolidation Act 1997.
Ireland
1 provisions
These regulations amend the USC rules, including how certain emoluments count as notional payments and when an employer may repay USC to an employee.
Ireland
1 provisions
This order excludes certain agricultural services in broiler chicken production from the flat-rate addition from 1 September 2025.
Ireland
1 provisions
These regulations let certain registered importers bring in specified goods without paying import VAT if they meet Revenue Commissioners’ conditions.
Ireland
1 provisions
Certain exported goods shipped out of the State on an aircraft or ship may have VAT remitted if the stated residency, export, and goods conditions are met.
Ireland
1 provisions
These Regulations set the process local authorities must follow before varying the local property tax basic rate using a local adjustment factor.
Ireland
1 provisions
These Rules amend Circuit Court costs procedures to require VAT-related details in bills, vouchers, and affidavits, and to limit recoverable costs to the specified scales except for VAT and statutory impositions.
Ireland
1 provisions
This Order gives legal effect to a Jersey tax protocol, sets a three-year deadline for a person to bring a mutual agreement case, requires the competent authority to try to resolve justified cases, and requires each party to notify the other when domestic bringing-into-force steps are complete.