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. 891L. 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.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
  Version 2 of 2    

891L. 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.

(1) In this section -

'authorised officer' means an authorised officer within the meaning of section 905;

'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.8], Council Directive (EU) 2016/2258 of 6 December 2016 [OJ No. L342, 16.12.2016, p.1], Council Directive (EU) 2018/822 of 25 May 2018 [OJ No. L139, 5.6.2018, p.1], Council Directive (EU) 2020/876 of 24 June 2020 [OJ No. L204, 26.6.2020, p.46] and Council Directive (EU) 2021/514 of 22 March 2021 [OJ No. L104, 25.3.2021, p.1];

'foreign tax official' means an official

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