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S.I. No. 290/1974 - Value-Added Tax (Refund of Tax) (No. 7) Order, 1974.

S.I. No. 290 of 1974.

VALUE-ADDED TAX (REFUND OF TAX) (No. 7) ORDER, 1974.

I, RICHIE RYAN, Minister for Finance, in exercise of the powers conferred on me by section 20 (3) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows :—

1. This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 7) Order, 1974.

2. This Order shall be deemed to have come into operation on the 1st day of November, 1972.

3. In this Order "the Organisation" means the European Organisation for the Safety of Air Navigation (Eurocontrol) established by the International Convention relating to Cooperation for the Safety of Air Navigation signed at Brussels on the 13th day of December, 1960, and references to the Organisation include references to the Permanent Commission for the Safety of Air Navigation comprised in the Organisation and to the Air Traffic Services Agency comprised in the Organisation.

4. Where the Organisation establishes to the satisfaction of the Revenue Commissioners that, in connection with its official activities it has borne tax on the delivery to it of goods or on the rendering to it of services, and those goods or services are of substantial value, and fulfils to the satisfaction of the said Commissioners all the conditions which are specified in paragraph 5 of this Order it shall be entitled to be repaid the tax so established as having been borne or paid.

5. ( a ) The Organisation shall claim a refund of the tax by completing such claim form as may be provided for the purpose by the Revenue Commissioners and it shall certify the particulars shown on such claim form to be correct.

( b ) The Organisation shall, by the production of an invoice provided in accordance with section 17 (12) (a) (i) of the Value-Added Tax Act, 1972 , establish the amount of tax borne in relation to such delivery or rendering.

GIVEN under my Official Seal, this 26th day of September, 1974.

RICHIE RYAN,

Minister for Finance.

EXPLANATORY NOTE.

This Order enables repayment to be made, subject to certain conditions, of value-added tax paid on purchases of goods and services by the European Organisation for the Safety of Air Navigation (Eurocontrol).