This section defines key terms regarding administrative enquiries in the context of tax regulation, particularly in compliance with the European Union’s Directive on administrative cooperation. An ‘authorised officer’ conducts such enquiries, which can include presence and participation by a ‘nominated officer’ from a foreign tax authority, under strict conditions.

The Revenue Commissioners have the authority to issue a ‘written authorisation’ to foreign tax officials, outlining their identity, authorisation duration, and the nature of the enquiry. This framework facilitates international cooperation while ensuring adherence to procedural safeguards and definitions set forth by relevant directives.