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S.I. No. 147/2010 - Finance Act 2010 (Section 133 (1)) (Commencement) Order 2010.

S.I. No. 147/2010 - Finance Act 2010 (Section 133 (1)) (Commencement) Order 2010. 2010 147

Notice of the making of this Statutory Instrument was published in

"Iris Oifigiúil" of 13th April, 2010.

I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 133 (2) of the section 133 (1) of the section 133 (1) of the sections 8 , 12 and 17 of the VAT Act 1972 . It provides for the reverse charge mechanism to apply where a taxable person who carries on a business in the State receives greenhouse gas emission allowances from another taxable person who carries on a business in the State.

Section 133(1) of the Finance Act transposes Council Directive 2010/23/EU of 16 March 2010 1 which amends Council Directive 2006/112/EC of 28 November 2006 2 on the common system of value added tax. Council Directive 2010/23/EU provides for an optional and temporary application of the reverse charge mechanism in relation to supplies of certain services susceptible to fraud.

1 OJ No. L 72, 20.03.2010, p.1

2 OJ No. L347, 11.12.2006, p.1

1 OJ No. L 72, 20.03.2010, p.1

2 OJ No. L347, 11.12.2006, p.1

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