European Directives under the responsibility of Department of Finance
Completed transpositions
Transposition
Directive Ref Title
No.
2005/19/EC
(amending
90/424/EEC)
2004/18/EC
Mergers Tax
Directive
Revised Public
Sector
Procurement
Directive
Deadline
Expected
Date
Method
1 January
2006
Transposed
by Finance
Act 2006
Primary
Legislation
30 January
2006
Transposed
22 June
2006 by SI
No 329 of
2006
SI
Purpose of Directive & Current
Position
Directive amends the 1990 Directive on the
Common System of taxation applicable to
mergers, divisions, transfers of assets and
exchange of shares concerning companies of
different member states.
This has been transposed under the Finance Act
and is effective from 1 January 2006. The
Commission was notified on 19 May 2006 that the
Directive has been fully transposed and details
were supplied including cross references. At a
meeting of the College on 29 June 2006, the
Commission took the decision to close the
infringement.
Directive co-ordinates the procurement procedures
for the award of public works contracts, public
supply contracts and public service contracts.
Regulations transposing this Directive were signed
on 22 June 2006 and notified to the Commission
(SI No 329 of 2006).
Principal Officer responsible
Gary Tobin
Fiscal Division
Gary.Tobin@finance.gov.ie
Ronnie Downes
Department of Public Expenditure &
Reform
Ronnie.Downes@per.gov.ie
2005/75/EC
Internal Market
& Services
Directive
31 January
2006
Transposed
22 June 2006
by SI No 329
of 2006
SI
This Directive is linked to Directive 2004/18/EC
and has been transposed under SI No 329 of 2006
[listed above] and notified to the Commission.
Ronnie Downes
Department of Public Expenditure &
Reform
Ronnie.Downes@per.gov.ie
2006/29/EC
Commission
Directive
30 June
2006
5 July 2006
SI
This Commission directive makes some additions/
deletions to the list of credit institutions which are
exempted from the scope of the Codified Banking
Directive (2000/12/EC).
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
2006/58/EC
Council Directive
28 June
2006
Transposed
by Finance
Act 2003
Primary
Legislation
2004/17/EC
Revised Utilities
Sector
Procurement
Directive
30 January
2006
January 2007
Statutory
Instrument
(SI)
2005/51/EC
Internal Market
& Services
Commission
Directive
31 January
2006
Partly
transposed
22 June 2006
by SI No 329
of 2006.
Remainder:
Nov 2006
SI
SI 358 of 2006 was signed by the Minister on 5
July 2006. Commission notified on 19 July 2006.
Council Directive 2006/58/EC of 27 June 2006
amending Council Directive 2002/38/EC as
regards the period of application of the value
added tax arrangements applicable to radio and
television broadcasting services and certain
electronically supplied services.
Commission notified 26 October 2006.
Directive co-ordinates the procurement procedures
of entities operating in the water, energy, transport
and postal services sector.
This Directive has been transposed into Irish law
under SI 50 of 2007 and notified to the
Commission on 2 March 2007.
This Directive is linked to Directives 2004/17/EC
and 2004/18/EC and was partly transposed under
SI No 329 of 2006.
It has been completed with the transposition of
Directive 2004/17/EC (listed above) and notified
to the Commission on 2 March 2007.
Gerry Kenny
Fiscal Division
Gerry.kenny@finance.gov.ie
Ronnie Downes
Department of Public Expenditure &
Reform
Ronnie.Downes@per.gov.ie
Ronnie Downes
Department of Public Expenditure &
Reform
Ronnie.Downes@per.gov.ie
2005/68/EC
2005/81/EC
2006/48/EC
2006/49/EC
Reinsurance
Directive
Commission
Directive
Capital
Requirements
Directive
December
2007
19 Dec 2006
1 January
2007
June 2007
19 December
2006
December
2006
SI
SI
SI and Central
Bank Notices
The purpose of the Reinsurance Directive is to put
in place a regulatory regime for reinsurance
companies. Regulations partially transposing this
Directive were signed on 14th July 2006. The
remaining Articles 57-60 were transposed with
effect form 1 June 2007.
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
Transposition notified to the Commission on 11
October 2007.
This Directive is a minor update of Directive
80/723/EEC
(as
amended
by
Directive
2005/81/EC) which was transposed under the
European Communities (Financial Transparency)
Regulations 2004.
Transposed under SI 613 of 2006. Notified to
Commission on 11 January 2007.
Directive becomes effective on a phased basis:
1 January 2007 – implementation of Standardised
Methods
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
1 January 2008 – implementation of Advanced
Methods
2006/79/EC
Exemption from
taxes of imports
of small
consignments of
goods of a noncommercial
character from
N/A - There
is no
deadline by
which this
Directive
must be
transposed.
July 2007
SI
Directive 2006/48/EC transposed under SI 661 of
2006. Directive 2006/49/EC transposed under SI
660 of 2006. Transpositions notified to
Commission on 17 January 2007.
Directive agreed in October 2006.
Directive 2006/79/EC transposed under SI 549 of
2007.
Transposition notified to the Commission notified
on 20 August 2007.
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
third countries
2006/97/EC
2006/138/EC
2006/112/EC
2004/39/EC
Council Directve
Council Directive
Recast of the
Sixth VAT
Directive
Markets in
Financial
Instruments
Directive
1 January
2007
1 January
2007
April 2007
January 2007
1 January
2007
31 January
2007
31 January
SI
Primary
legislation
Primary
legislation
Early 2007
SI & Primary
legislation
The Directive adds lists of contracting authorities
and contracting entities of Romania and Bulgaria
to those of existing Member States annexed to the
public procurement Directives.
Ronnie Downes
Department of Public Expenditure &
Reform
Ronnie.Downes@per.gov.ie
The provision has already been implemented under
a number of existing SIs. Commission notified on
4 April 2007.
Amending Directive 2006/112/EC on the common
system of value added tax as regards the period of
application of the value added tax arrangements
applicable to radio and television broadcasting
services and certain electronically supplied
services.
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
Transposition is not required as the Directive is
already provided for under Irish VAT Law. The
EU Commission was formally notified of this on
26 March 2007.
Directive 2006/112/EC replaced the Sixth VAT
Directive with effect from 1 January 2007. The
new Directive provides a single legislative text for
VAT incorporating all amendments to the Sixth
VAT Directive since it was first adopted in 1977.
The transposition was dealt with under Finance
Act 2007.
This co-decision Directive allows investment firms
to provide their services across the EU on the basis
of their home country authorisation. This
Directive and the associated Commission Directive
to be implemented by industry from 1/11/07.
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
2006/73/EC
Commission
Directive
implementing
Directive
2004/39/EC as
regards
organisational
requirements and
operating
conditions.
2007
2006/84/EC
Commission
Directive
1 January
2007
2006/98/EC
2007/18/EC
Council Directive
Commission
Directive:
Exclusion or
inclusion of
certain
institutions from
its scope of
1 January
2007
30 Sept
2007
The two Directives have been transposed under SI
60 of 2007 and the Commission was formally
notified on 21 March 2007. In addition, some
technical provisions, mainly relating to penalties
for non-compliance with the Directive’s
provisions, required primary legislation and these
are provided for in the Miscellaneous Provisions
Bill which was published on 20 April 2007.
Early 2007
Early 2007
30 Nov 2007
SI
SI & Primary
Legislation
SI
This Directive adapts Directive 2002/94/EC laying
down detailed rules for implementing certain
provisions of Council Directive 76/308/EC on
mutual assistance for the recovery of claims
relating to certain levies, duties, taxes and other
measures, by reason of accession of Bulgaria and
Romania.
Transposed under SI 249 of 2007. Notified to
Commission on 26 June 2007.
This Directive adapts a number of taxation
directives to allow for the accession of Bulgaria
and Romania.
Transposed under SI 250 of 2007 and Section 88
of Finance Act 2007. Commission notified on 26
June 2007.
The Directive makes two changes to Article 2 of
Directive 2006/48/EC (the list of institutions
excluded from the scope of that Directive).
Transposed under SI 797 of 2007. Commission
was notified on 18 December 2007.
Gary Tobin
Fiscal Division
Gary.Tobin@finance.gov.ie
Gary Tobin
Fiscal Division
Gary.Tobin@finance.gov.ie
application and
the treatment of
exposures to
multilateral
development
banks.
2007/74/EC
2007/44/EC
Council Directive
2007/74/EC of 20
December 2007
on the exemption
from value added
tax and excise
duty of goods
imported by
persons travelling
from third
countries
1 December
2008
Directive of the
European
Parliament and of
the Council of 5
September 2007
amending
Council Directive
92/49/EEC and
Directives
2002/83/EC,
2004/39/EC,
2005/68/EC and
2006/48/EC
as
regards
March 2009
March 2009
June 2009
SI
SI
This Directive amends the tax exemptions for
VAT and excise duties applied to goods being
brought into the EU by persons travelling from
third countries. Two new ceilings have been
introduced above which taxation becomes
effective - €430 for goods brought in by people
travelling by air or sea and €300 for other forms of
transport. In addition there are new limits on the
quantities of tobacco products and alcohol that can
be imported.
Transposed under SI 480 of 2008. Commission
notified on 2 December 2008.
This Directive establishes a harmonised legal
framework setting out the entire procedure to be
applied by competent authorities when assessing
acquisitions on prudential grounds in the
EU/European Economic Area (EEA). This
Directive will apply to the acquisitions of credit
institutions, insurance undertakings, assurance
undertakings,
reinsurance
undertakings,
investment firms, and Undertakings for Collective
Investments in Transferable Securities (UCITS)
management companies.
Transposed by SI 206 of 2009. Commission
notified 11 June 2009.
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
2009/14/EC
2008/55/EC
procedural rules
and
evaluation
criteria for the
prudential
assessment
of
acquisitions and
increase
of
holdings in the
financial sector
Directive
2009/14/EC of
the European
Parliament and of
the Council
of 11 March 2009
amending
Directive
94/19/EC on
deposit-guarantee
schemes as
regards the
coverage level
and the
payout delay
Council Directive
2008/55/EC of
26 May 2008 on
mutual assistance
for the recovery
of claims relating
to certain levies,
duties, taxes and
other measures
June 2009
June 2009
SI
Directive 2009/14 amends an existing directive
(94/19/EC) on deposit guarantee schemes - the
objective of which is the harmonisation of
coverage levels and payout delays.
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
Transposed by SI 228 of 2009. Notified to
Commission on 6 July 2009.
N/A
(Codifying
Directive)
SI
This Directive codifies Council Directive
76/308/EEC on mutual assistance for the recovery
of claims relating to certain levies, duties taxes and
other measures.
Transposed by SI No. 353 of 2009. Notified to
Commission on 15 September 2009.
Gary Tobin
Fiscal Division
Gary.Tobin@finance.gov.ie
(Codified
version)
2007/64/EC
2008/8/EC
Directive of the
European
Parliament and of
the Council of 13
November 2007
on
payment
services in the
internal market
amending
Directives
97/7/EC,
2002/65/EC,
2005/60/EC and
2006/48/EC and
repealing
Directive
97/5/EC
Council Directive
of 12 February
2008 amending
Directive
2006/112/EC as
regards the place
of supply of
services
November
2009
September
2009
SI
The Payment Services Directive establishes a
harmonised legal framework for payments services
in the EU/EEA.
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
Transposed by SI No. 383 of 2009. Notified to the
Commission on 9th October 2009.
January
2010
January
2010
SI
This Directive provides a package of new VAT
arrangements for cross-border business-to-business
(B2B) services from 1 January 2010, and, subject
to a feasibility study, from 1 January 2015 for
business-to-consumer (B2C) services in respect of
telecoms, broadcasting and electronic services.
Transposed by SI No. 520 of 2009 for 1 January
2010 implementation deadline. Notified to the
Commission on 30th December 2009.
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
2008/9/EC
2008/117/EC
Council Directive
of 12 February
2008 laying down
detailed rules for
the refund of
value added tax,
provided for in
Directive
2006/112/EC, to
taxable persons
not established in
the Member State
of refund but
established
in
another Member
State
Council Directive
2008/117/EC
of 16 December
2008
amending
Directive
2006/112/EC on
the common
system of value
added tax to
combat tax
evasion
connected with
intra-Community
transactions
January
2010
January
2010
SI
Directive 2008/9/EC provides detailed rules for the
refund of value added tax, provided for in the EU
VAT Directive 2006/112/EC, to taxable persons
not established in the Member State of refund but
established in another Member State.
The
Directive shall apply to refund applications
submitted after 31 December 2009.
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
Transposed by SI No. 520 of 2009. Notified to the
Commission on 30th December 2009.
January
2010
January
2010
SI
This Directive is designed to combat VAT fraud
through enhanced administrative co-operation
between Member States.
Transposed by SI No. 520 of 2009. Notified to the
Commission on 30th December 2009.
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
2007/66/EC
2008/118/EC
Directive of the
European
Parliament and of
the Council of 11
December 2007
amending
Council
Directives
89/665/EEC and
92/13/EEC with
regard
to
improving
the
effectiveness of
review
procedures
concerning
the
award of public
contracts.
Council Directive
2008/118/EC
of 16 December
2008
concerning the
general
arrangements for
excise duty and
repealing
Directive
92/12/EEC
December
2009
March 2010
SI
Directive 2007/66/EC aims to improve the
effectiveness of review procedures concerning the
award of public contracts and reflects
interpretation of the existing Remedies Directives
by the European Court of Justice. It strengthens the
rights of bidders in challenging award decisions
and introduces measures to combat contracts
awarded in breach of the public procurement rules.
Ronnie Downes
Department of Public Expenditure &
Reform
Ronnie.Downes@per.gov.ie
Transposed by SI No. 130 of 2010 and SI No. 131
of 2010. Notified to the Commission on 6th April
2010.
January
2010
March 2010
Primary
Legislation
This Directive replaces and updates Directive
92/12/EEC, which provides for harmonised
general arrangements for the holding, movement
and monitoring in the Community of products that
are subject to excise duty. The primary purpose of
the new Directive is the provision of the legal basis
for a modernised (computerised) excise movement
control system (EMCS) for the movement of
excise products between Member States where the
excise duty is suspended pending their release for
consumption in the destination Member State.
Transposed by Finance Act 2010 (Section 93).
Notified to the Commission on 16th April 2010.
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
2008/48/EC
2009/44/EC
Directive
2008/48/EC
of
the
European
Parliament and of
the Council of 23
April 2008 on
credit agreements
for
consumers
and
repealing
Council Directive
87/102/EEC
June 2010
Directive
2009/44/EC of
the European
Parliament and of
the Council of 6
May 2009
amending
Directive
98/26/EC on
settlement finality
in payment and
securities
settlement
systems and
Directive
2002/47/EC on
financial
collateral
arrangements as
regards linked
systems and
credit claims
30
December
2010
June 2010
SI
The Consumer Credit Directive establishes
common rules on consumer credit aimed at
harmonising certain aspects of the laws,
regulations and administrative provisions on
consumer credit in the internal market. The
Directive covers personal loans of between EUR
200 and 75,000 repayable after more than a month.
The Directive does not apply to mortgages or to
deferred debit cards.
Joan Daly
Financial Services Division
Joan.Daly@finance.gov.ie
Transposed by SI No. 281 of 2010. Notified to the
Commission on 14th June 2010.
30
December
2010
SI
Directive 2009/44/EC amends Directive 98/26/EC
on settlement finality in payment and securities
settlement systems and Directive 2002/47/EC on
financial collateral arrangements as regards linked
systems. This Directive makes changes to the
Financial Collateral Directive to extend the
protections of the Directive to cover certain credit
claims (i.e., bank loans) that are accepted as
collateral for Eurosystem operations. The changes
to the Settlement Finality Directive are aimed at
providing protections against systemic problems
arising in the event of an institution not being able
to make payments.
This Directive has been transposed into Irish law
under SI 624 of 2010 and notified to the
Commission on 4 January 2011.
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
2009/69/EC
Council Directive
2009/69/EC of
25 June 2009
amending
Directive
2006/112/EC on
the common
system of value
added tax as
regards tax
evasion linked to
imports
1 January
2011
1 January
2011
Primary
Legislation
The Directive clarifies the conditions under which
imported goods transiting to another Member State
may qualify for an exemption from VAT.
Imported goods transiting to another Member State
qualify for a VAT exemption on importation on
the basis of conditions laid down by individual
Member States. Under the measure, importers
must now provide documentary evidence that the
importation of the goods involved is followed by
an intra-Community supply or transfer of the
goods to another Member State.
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
Transposed by Finance Act 2010 (Section 125).
Notified to the Commission on 26th July 2010.
2009/83/EC
Commission
Directive
2009/83/EC of 27
July 2009
amending certain
Annexes to
Directive
2006/48/EC of
the European
Parliament and of
the Council as
regards technical
provisions
concerning risk
management
31 October
2010
31 October
2010
SI
The Directive amends certain annexes to Directive
2006/48/EC of the European Parliament and of the
Council as regards technical provisions concerning
risk management for off-balance sheet items,
including securitised assets.
Transposed by existing measures (SI 661 of 2006).
Notified to the Commission on 14th October 2010.
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
2009/111/EC
2009/162/EC
Directive
2009/111/EC of
the
European
Parliament and of
the Council
of 16 September
2009 amending
Directives
2006/48/EC,
2006/49/EC
and 2007/64/EC
as regards banks
affiliated
to
central
institutions,
certain own funds
items,
large
exposures,
supervisory
arrangements,
and
crisis
management
Council Directive
2009/162/EU
of 22 December
2009
amending various
provisions
of
Directive
2006/112/EC on
the
common
system of value
added tax
31
December
2010
31
December
2010
SI
This Directive amends the existing Capital
Requirements Directive to further strengthen the
prudential framework for risk management for
banks and investment firms and to establish
processes by which information is shared and
greater coordination takes place among supervisors
in relation to cross-border banking groups.
Transposed by SI 627 of 2010.
Commission on 5th January 2011.
1 January
2011
1 January
2011
SI
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
Notified to
Directive 2009/162/EC makes a number of minor
changes to the EU VAT Directive 2006/112/EC;
including extension of the rules regarding the
supply and importation of natural gas and
electricity; clarification as regards the right to
VAT deduction, and derogations for Bulgaria and
Romania.
Transposed by SI 612 of 2010. Notified to
Commission on 31st December 2010.
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
2010/12/EC
2009/110/EC
Council Directive
2010/12/EU
of 16 February
2010
amending
Directives 92/79/
EEC, 92/80/EEC
and 95/59/EC on
the structure and
rates of excise
duty applied on
manufactured
tobacco
and
Directive
2008/118/EC
1 January
2011
Directive
2009/110/EC of
the
European
Parliament and of
the Council of 16
September 2009
on the taking up,
pursuit
and
prudential
supervision of the
business
of
electronic money
institutions
amending
Directives
2005/60/EC and
2006/48/EC and
repealing
30 April
2011
1 January
2011
SI
The aims of Directive 2010/12/EC are to ensure
the smooth operation of the single market, narrow
the differences in price levels of tobacco products
across Member States, contribute to creating a
high level of health protection and give more
flexibility to Member States to set tax levels.
Transposed by SI 608 of 2010.
Commission on 6th January 2011.
30 April
2011
SI
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
Notified to
Directive 2009/110/EC modernises the regulatory
framework around electronic money, created by
Directive
2000/12/EC,
to
improve
the
development of the electronic money market and
stimulate technological innovation in this area.
The new Directive clarifies the scope of
application of the current e-money regime; revises
the prudential requirements for electronic money
institutions, opens up the permitted activities of
electronic money institutions and introduces
associated safeguards, clarifies customers’ rights
to redeem electronic money and aligns the
Directive with existing regimes under the Payment
Service Directive (2007/64/EC), the Anti-Money
Laundering Directive (Directive 2005/60/EC) and
the Capital Requirements Directive (2006/48/EC).
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
Transposed by SI 183 of 2011.
Commission on 28th April 2011.
Directive
2000/46/EC.
2009/65/EC
2010/43/EU
Directive
2009/65/EC
of
the
European
Parliament and of
the Council of 13
July 2009 on the
coordination of
laws, regulations
and
administrative
provisions
relating
to
undertakings for
collective
investment
in
transferable
securities
30 June
2011
Commission
Directive
2010/43/EU of 1
July
2010
implementing
Directive
2009/65/EC
of
the
European
Parliament and of
the Council as
regards
30 June
2011
30 June
2011
SI
Transposed by SI 352 of 2011.
Commission on 14th July 2011.
30 June
2011
Notified to
Notified to
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
Notified to
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
SI
Transposed by SI 352 of 2011.
Commission on 14th July 2011.
organisational
requirements,
conflicts
of
interest, conduct
of business, risk
management and
content of the
agreement
between
a
depositary and a
management
company
2010/44/EU
Commission
Directive
2010/44/EU of 1
July
2010
implementing
Directive
2009/65/EC
of
the
European
Parliament and of
the Council as
regards
certain
provisions
concerning fund
mergers, masterfeeder structures
and notification
procedure
30 June
2011 & 31
December
2013
30 June
2011
SI
Transposed by SI 352 of 2011.
Commission on 14th July 2011.
Notified to
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
2010/24/EC
2010/78/EC
Council Directive
2010/24/EU
of 16 March 2010
concerning
mutual assistance
for the recovery
of claims relating
to taxes, duties
and other
measures
31
December
2011
Directive
2010/78/EU
of
the
European
Parliament and of
the Council
of 24 November
2010
amending
Directives 98/26/
EC, 2002/87/EC,
2003/6/EC,
2003/41/EC,
2003/71/EC,
2004/39/EC,
2004/109/EC,
2005/60/EC,
2006/48/EC,
31
December
2011
31
December
2011
SI
This Directive provides for mutual assistance
between Member States for the recovery of each
other’s claims and those of the Community with
respect to certain taxes and other measures.
It
covers direct and indirect taxes and is designed to
promote wider information exchange among
Member States, and assist with the smooth
functioning of the internal market.
Gary Tobin
Fiscal Division
Gary.Tobin@finance.gov.ie
Transposed by SI 643 of 2011. Notified to
Commission on 19th December 2011.
31
December
2011
SI
This is a technical Directive, which is part of the
package of proposals for the reform of financial
service supervisory structures.
Transposed by:
SI 319 of 2011
SI 637 of 2011
SI 638 of 2011
SI 316 of 2012
SI 315 of 2012
SI 317 of 2012
SI 299 of 2012
SI 300 of 2012
SI 70 of 2012
Transposition complete. All measures notified to
the Commission.
Pat Casey
Financial Services Division
Pat.Casey@finance.gov.ie
2006/49/EC and
2009/65/EC
in
respect of the
powers of the
European
Supervisory
Authority
(European
Banking
Authority),
the
European
Supervisory
Authority
(European
Insurance
and
Occupational
Pensions
Authority)
and
the
European
Supervisory
Authority
(European
Securities
and
Markets
Authority)
2010/45/EU
Council Directive
2010/45/EU
of 13 July 2010
amending
Directive
2006/112/EC on
the
common
system of value
added tax as
regards the rules
31
December
2012
31
December
2012
SI
This Directive is designed to create a harmonised
framework for invoicing. It aims to simplify the
invoicing requirements for business and to provide
tax administrations with an effective means of
ensuring tax is paid.
Transposed by SI 354 of 2012 and SI 458 of 2012.
All measures notified to the European
Commission.
Gerry Kenny
Fiscal Division
Gerry.Kenny@finance.gov.ie
on invoicing
2011/16/EU
Council Directive
2011/16/EU
of
15 February 2011
on administrative
cooperation in the
filed of taxation
and
repealing
Directive 77/799/
EEC
1 January
2013
1 January
2013
SI
This Directive reinforces, strengthens and
modernises the provisions of the existing Directive
77/799/EEC in order to achieve a better
functioning of the internal market and a more
effective administrative cooperation.
The
Directive will assist authorities in assessing taxes
correctly and preventing and combating tax fraud
and tax evasion.
Transposed by SI 549 of 2012. European
Commission notified.
Gary Tobin
Fiscal Division
Gary.Tobin@finance.gov.ie