88. 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) Part 38 of the Principal Act is amended by the insertion of the following section after section 891K:
(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 of a requesting authority who is -
(a) authorised by the requesting authority to exercise the power specified in paragraph (3)(a) of Article 12a of the Directive to interview individuals and examine records on behalf of the Member State concerned, or