Results 13,981-14,000 of 26,081 for speaker:Kieran O'Donnell
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: Would that be made by the importer or an agent on behalf of the importer?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: From where?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: That is within the current EU Single Market customs system.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: I accept that, but it is within the computer system.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: Where would that check take place?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: Under what Revenue is proposing in a Brexit scenario, where would the check take place?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: It is risk based.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: Let us say goods are coming in from a third country outside the EU. How does VAT kick in at the point of entry? For instance, in the EU a zero rate of VAT applies because the goods go back into the system. When the law was introduced in 1993, I was in practice and it changed the position overnight. The VAT information exchange system statements were used although I do not know if they are...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: Let us say the goods are selling in Ireland at a VAT rate of 23%, when will the VAT be physically paid?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: It is taken from the account by direct debit.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: It has an impact on cashflow.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: Can businesses file VAT returns on a monthly basis to claim refunds?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: Depending on the time it is brought in, therefore, it could have a significant impact on an importer bringing in goods as part of a manufacture process or goods to be sold in Ireland.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: Will Mr. Harrahill comment further on how advanced Revenue is because this is a significant measure? The Revenue Commissioners are taking the third party process that currently applies to imports from countries outside the EU and seeking to bring in a more refined model that avoids any form of hard border. Is that a reasonable analysis?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: That is east-west.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: What is the progress on the process of post-clearance checks on a trader's premises, for example? How advanced is the office in putting in place the new process for the UK being seen as a third party?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: Did the Revenue Commissioners get an opportunity to see what the implications would be for the Republic of Ireland of a hard Brexit, a no-deal Brexit or a soft Brexit? What would be the implications for Ireland Inc. in terms of tax revenues or the overall perspective?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: The Revenue Commissioners has done no in-house analysis on this.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: No, that is too long.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)
Kieran O'Donnell: If a truck used the land bridge and did not stop in the UK but went from Calais to Dover and through the UK to Ireland, without any change of goods, would that have an impact?