Irish Taxation Institute: Educating, Developing and Representing

Key Features

• VAT Act 1972 - 2009, i.e., the VAT Act 1972 to Finance (No.2) Act 2008 and Finance Act 2009.
• EU Council Directive 2006/112/EC and Sixth Directive consolidated to reflect all amending Directives.
• Unique features:
  • "Development of the VAT Act" (traces the original 1972 sections and all subsequent amendments in chronological order)
• Relevant Irish and EU Regulations and Orders.
• Relevant sections of the Taxes Consolidation Act 1997.
• Provisional Collection of Taxes Act 1927.
• European Communities Act 1972.
• Waiver of Certain Tax, Interest and Penalties Act 1993.
• Other related Irish and EU legislation.
• Table of cases.
• Unique source of VRT legislation.
• A detailed footnote system including:
  • History of each section
  • References to over 150 Irish and EU cases
  • References to regulations and orders
  • References to Revenue e-briefs
  • Revenue precedents
  • References to Revenue Statements of Practice
  • Tax Briefing references
  • References to Irish Tax Review articles
• Detailed index.
• New for 2009:
  • Development of Council Directive 2006/112/EC

Editors

Breen Cassidy is a partner with Ernst & Young and the head of its Indirect Tax Services Group. Formerly with the Revenue Commissioners, Breen has over 20 years' experience in VAT. He is a member of the Indirect Taxes Committee of the Irish Taxation Institute.

Jim Somers, formerly partner-in-charge of the Indirect Tax Services Group at Ernst & Young, is now an independent consultant.