Revenue: VAT Consolidation Act 2010 Notes for Guidance - Finance Act 2020 Edition
15VAT groups
Summary
This section allows Revenue to deem persons (at least one of whom is a taxable person) who are established in the State and who are closely bound by financial, economic and ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.