1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)
  4. Chapter 3 Other obligations and returns (ss. 885-898A)
  5. 891K. 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 presence requests
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2023 - onwards
    Version 1 of 1    

891K. 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 presence requests

(1) For the purpose of this section -

'administrative enquiry' means any control, check or other action carried out by an authorised officer by virtue of Regulation 14 of the Regulations of 2012;

'authorised officer' means a person appointed as an authorised officer under Regulation 12 of the Regulations of 2012;

'books, records or other documents' has the same meaning as in section 900(1);

'competent authority' means the authority designated as such by a Member State for the purposes of the Directive and, in relation to the State, means the Revenue Commissioners;

'Directive' means Council Directive 2011/16/EU of 15 February 2011 [OJ No. L64, 11.3.2011, p. 1] as amended by Council Directive 2014/107/EU of 9 December 2014, [OJ No. L359, 16.12.2014, p. 1] Council Directive (EU) 2015/2376 of 8 December 2015 [OJ No. L332, 18.12.2015, p. 1], Council Directive (EU) 2016/881 of 25 May 2016 [OJ No. L146, 3.6.2016, p. 1], Council Directive (EU) 2016/2258 of 6 December 2016 [OJ No. L342, 16.12.2

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