(January 30, 2015) 

On January 30, 2015 the Irish Revenue published another 2 eBriefs. eBrief No. 015/2015 is titled: “VAT Treatment of Stock Exchange Fees”.  eBrief No. 016/2015 is titled: “Qualifying Avoidance Disclosures under Section 811A(2A) Taxes Consolidation Act 1997”.

 

eBrief No. 015/2015 is meant to inform the public that the VAT Manual has been updated to clarify the VAT Treatment applicable to the following Stock Exchange Fees: 

·       Trading and Regulation

·       Initial Listing Fees & Annual Listing

·       Formal Notice

·       Registered Sponsor

·       Enterprise Security Market (ESM) Advisor

·       Legal Entity Identifier (LEI)

·       Debt Announcement

·       Information Products

·       ISEQ® Index Licensing Agreement

 

Click here to be forwarded to eBrief No. 015/2015 as published on the website of the Irish Tax and Customs. The eBrief contains a link to the updated VAT Manual.

 

As stated above the Irish Revenue issued a second eBrief on January 30, 2015. This is eBrief No. 016/2015, which is titled: “Qualifying Avoidance Disclosures under Section 811A(2A) Taxes Consolidation Act 1997”. Click here to be forwarded to eBrief No. 015/2015 as published on the website of the Irish Tax and Customs.

 

 

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