Committee Reports::Report No. 02 - Statutory Instruments [19]::20 January, 1988::Appendix


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Committee Reports > List of Committees > Joint > 1988 > Committee on the Secondary Legislation of the European Communities (5th Committee) > Report No. 02 - Statutory Instruments [19]

APPENDIX 2

EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS, 1985.

[S.I. No. 183 of 1985]

31 July 1986.

Secretary,

Department of Finance.

Re:- European Communities (Exemption from Value-Added Tax on the Permanent Importation of certain Goods) Regulations, 1985. [S.I. NO. 183 of 1985]

Dear Secretary,

I am directed by the Chairman of the Joint Committee Deputy Gerard Collins, T.D. to refer to the above Regulations and to make the following enquiries:-

1.Under what authority was Regulations 2 made, as the European Communities Act, 1972 does not in terms authorise the making of Regulations with retrospective effect?

2.In view of Regulation 31 what is the position of a person who contravened the Regulations between 1 July, 1984 and 28 June 1985?

Yours sincerely,

Seamus Phelan

Principal Committee Clerk.

Department of Finance

30 July 1987.

Ms. Aileen McHugh,

Assistant Principal Committee Clerk

Joint Committee on the Secondary Legislation of the European Communities.

Re:	European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations, 1985 [S.I. No. 183 of 1985]

Dear Ms. McHugh

I refer to your letter of 28 July 1987 concerning the above.

In relation to the first query in Mr. Phelan’s letter of 31 July 1986 we are not yet in a position to reply as we are still awaiting a reply from the Attorney General’s Office on this.

In relation to the second query the Office of the Revenue Commissioners has indicated that Section 15(6) of the VAT Act, 1972 (as amended) provides that the provisions of Customs Law, with certain exceptions specified by Regulation, shall apply to import VAT as if it were a duty of customs. This position is reflected in Regulation 1(2) of S.I. 183 of 1985.

Consequently, the provisions of the Customs Consolidation Act, 1876 (as amended) for example, Section 168 in respect of false declaration and Section 186 in respect of fraud an evasion, would apply to importations made while Regulation 31 of S.I. 183 of 1985 had no effect.

The Revenue Commissioners have also indicated that to their knowledge no case of abuse of S.I. 183 of 1985 during the period 1 July 1984 to 28 June 1985 has as yet been detected.

The delay in replying is regretted and we hope to be in a position to reply to the first query shortly.

Yours sincerely,

G.M. Ennis.