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S.I. No. 626/2019 - European Union (Administrative Cooperation in the Field of Taxation) (Amendment) Regulations 2019

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 13th December, 2019.

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 , Council Directive (EU) 2016/2258 of 6 December 20165 and Council Directive (EU) 2018/822 of 25 May 20186 ), hereby make the following regulations:

1. These Regulations may be cited as the European Union (Administrative Cooperation in the Field of Taxation) (Amendment) Regulations 2019.

2. These Regulations shall come into operation on 1 July 2020.

3. The European Union (Administrative Cooperation in the Field of Taxation) Regulations 2012 ( S.I. No. 549 of 2012 ) are amended in Regulation 3 by substituting the following definition for the definition of “Council Directive”:

“ ‘Council Directive’ means 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 , Council Directive (EU) 2016/2258 of 6 December 20165 and Council Directive (EU) 2018/822 of 25 May 20186 ;”.

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GIVEN under my Official Seal,

10 December, 2019.

PASCHAL DONOHOE,

Minister for Finance.

1 OJ No. L 64, 11.03.2011, p. 1

2 OJ No. L 359, 16.12.2014, p. 1

3 OJ No. L 332, 18.12.2015, p. 1

4 OJ No. L 146, 3.6.2016, p. 8

5 OJ No. L 342, 16.12.2016, p. 1

6 OJ No. L 139, 5.6.2018, p. 1

1 OJ No. L 64, 11.03.2011, p. 1

2 OJ No. L 359, 16.12.2014, p. 1

3 OJ No. L 332, 18.12.2015, p. 1

4 OJ No. L 146, 3.6.2016, p. 8

5 OJ No. L 342, 16.12.2016, p. 1

6 OJ No. L 139, 5.6.2018, p. 1