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Ireland · Question · written

PQ 48

48. Deputy Pearse Doherty asked the Minister for Finance the reason, under the VAT Consolidation Act of 2010, section 34(l), VAT arises here when the supply of electronically supplied services to a non-taxable person in the State by taxable persons whose business is outside the European Community, online bookies operating from Gibraltar do not pay VAT here under current rules. [14282/14]

askedIreland· Dáil Éireann· EN

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26 March 2014

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26 March 2014

Summary

48. Deputy Pearse Doherty asked the Minister for Finance the reason, under the VAT Consolidation Act of 2010, section 34(l), VAT arises here when the supply of electronically supplied services to a non-taxable person in the State by taxable persons whose business is outside the European Community, online bookies operating from Gibraltar do not pay VAT here under current rules. [14282/14]

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VAT Rate Application

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