Finance Act 2024

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Amendment of section 891L of Principal Act (Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to joint audits)

104. Section 891L of the Principal Act is amended by the insertion of the following subsection after subsection (23):

“(23A) (a) Subject to paragraph (b), the rights and obligations of a Revenue officer participating in a joint audit in a Member State, other than the State, shall be determined in accordance with the laws of the Member State where the joint audit takes place.

(b) A Revenue officer participating in a joint audit referred to in paragraph (a) shall not exercise any powers that exceed the scope of the powers conferred on such an officer by the law of the State.”.