Oireachtas Joint and Select Committees
Thursday, 8 December 2022
Public Accounts Committee
Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
9:30 am
Mr. Niall Cody:
The second part of pillar 2 is around the minimum effective rate the EU will bring forward. Obviously there is a well-publicised piece around whether Hungary agrees or not, and whether it will be agreed this month or not. The plan is that legislation will come in next year for some of it and further legislation the following year. It will really apply to accounting periods that end after 31 December 2024. It will really start in the 2025 accounting periods, which will probably be the first-----