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Irish Statutory Instruments |
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You are here: BAILII >> Databases >> Irish Statutory Instruments >> European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) (Amendment) Regulations S.I. No. 328/2021 URL: http://www.bailii.org/ie/legis/num_reg/2021/0328.html |
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Notice of the making of this Statutory Instrument was published in | ||
“Iris Oifigiúil” of 6th July, 2021. | ||
I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972), and for the purpose of giving further effect to Council Directive No. 2009/132/EC of 19 October 20091 as amended by Council Directive (EU) 2017/2455 of 29 December 20172 (as amended by Council Decision 2020/1109 of 20 July 20203 ), hereby make the following regulations: | ||
1. These Regulations may be cited as the European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) (Amendment) Regulations 2021. | ||
2. These Regulations come into operation on 1 July 2021. | ||
3. The European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations 2012 (S.I. 267 of 2012) are amended by the deletion of Regulation 7. | ||
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GIVEN under my Official Seal, | ||
29 June, 2021. | ||
PASCHAL DONOHOE, | ||
Minister for Finance. | ||
EXPLANATORY NOTE | ||
(This note is not part of the Instrument and does not purport to be a legal interpretation.) | ||
These regulations form part of the European Commission’s Value-Added Tax eCommerce package. | ||
The regulations transpose into Irish law Article 3 of Council Directive (EU) 2017/2455. | ||
Article 3 amends Council Directive 2009/132/EC by deleting Title IV of that Directive. These regulations amend the European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations 2012 (S.I. 267 of 2012) by the deletion of regulation 7, which has the effect that the exemption from value-added tax on goods with a value of less than €22 is abolished, and value-added tax will be due on the importation of all goods regardless of value. | ||
This amendment will come into force from 1 July 2021, in accordance with the amendment to the date of entry into force of Council Directive (EU) 2017/2455 by Council Decision (EU) 2020/1109. | ||
1 OJ No. L 292, 10.11.2009, p. 5 |
