Notice of the making of this Statutory Instrument was published in | ||
“Iris Oifigiúil” of 9th January, 2018. | ||
I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving further effect to Council Directive 2011/16/EU of 15 February 20111 (as amended by Council Directive 2014/107/EU of 9 December 20142 , Council Directive (EU) 2015/2376 of 8 December 20153 , Council Directive (EU) 2016/881 of 25 May 20164 and Council Directive (EU) 2016/2258 of 6 December 20165 ) hereby make the following Regulations: | ||
1. (1) These Regulations may be cited as the European Union (Administrative Cooperation in the Field of Taxation) (Amendment) Regulations 2017. | ||
(2) These Regulations come into operation on 1 January 2018. | ||
2. The European Union (Administrative Cooperation in the Field of Taxation) Regulations 2012 ( S.I. No. 549 of 2012 ) are amended in Regulation 3, by the substitution of the following definition for the definition of “Council Directive”: | ||
“ ‘Council Directive’ means Council Directive 2011/16/EU of 15 February 20111 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, as amended by Council Directive 2014/107/EU of 9 December 20142, Council Directive (EU) 2015/2376 of 8 December 20153, Council Directive (EU) 2016/881 of 25 May 20164 and Council Directive (EU) 2016/2258 of 6 December 20165;”. | ||
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GIVEN under my Official Seal, | ||
19 December 2017. | ||
PASCHAL DONOHOE, | ||
Minister for Finance. | ||
1 OJ No. L 64, 11.3.2011, p. 1. 2 OJ No. L 359, 16.12.2014, p. 1. 3 OJ No. L 332, 18.12.2015, p. 1. |