104. Amendment of section 891L of Principal Act (Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to joint audits)

AI Summary of 104. Amendment of section 891L of Principal Act (Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to joint audits)

Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 12 November 2024 - onwards

Section 891L of the Principal Act is amended by the insertion of the following subsection after subsection (23):

(a) Subject to paragraph (b), the rights and obligations of a Revenue officer participating in a joint audit in a Member State, other than the State, shall be determined in accordance with the laws of the Member State where the joint audit takes place.

(b) A Revenue officer participating in a joint audit referred to in paragraph (a) shall not exercise any powers that exceed the scope of the powers conferred on such an officer by the law of the State.".

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AI Summary of 104. Amendment of section 891L of Principal Act (Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to joint audits)

104. Amendment of section 891L of Principal Act (Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to joint audits)