Archive

Travel Agents and Tour Operators: Freedom to Supply Cross Border Services into Ireland – Click here

From 1 July 2014, an operator established in another Member state and not established in Ireland may sell package holidays into Ireland provided that operator is the holder of a tour operator’s licence from the Commission for Aviation Regulation (CAR).

The new double taxation treaty between Germany and Ireland – Click here

A new double taxation treaty between Germany and Ireland came into force in 2013. The purpose of the article is to explain the main features of the new treaty. Please follow the link to the article in German.

Publishing of Annual Accounts by Unlimited Companies- Click here

Transposition of Directive 2013/34 of the European Union is expected to take place beginning of March 2016. One of the items which the directive deals with is the filing of annual financial statements, consolidated financial statements and related reports of unlimited companies.

Licensing in Ireland – Click here

The presentation deals with licensing out of Ireland.

Skandia America Corporation Inc. VAT decision VAT Issue for branch and head office – Click here

On 17 September 2014 the European Court of Justice (ECJ) delivered its decision in the case Skandia America Corporation Inc. v. Skatteverket. The court held “that supplies of services from a main establishment in a third country to its branch in a Member State constitute taxable transactions when the branch belongs to a group of persons whom it is possible to regard as a single taxable person for value added tax purposes.”

VAT on Property in Ireland – Click here

The VAT on property rules changed fundamentally in 2008. Michael O’Connor’s book “VAT on Property – Made Simple, Second Edition”, provides a guide to the new rules.

The Whistleblowers Act – Click here

The Protected Disclosures Act 2014 is designed to facilitate and protect workers who disclose information relating to wrongdoing in the workplace, came into effect on 15 July 2014.

Online Sales – Click here

The purpose of this note is to explain the main legal requirements for a trader who wishes to conduct online business in Ireland.