On 25 July, the European Union (Value-Added Tax) Regulations 2014 issued by Ireland's Ministry of Finance were published. The regulations transpose into Irish law, Article 5 of Council Directive 2008/8/EC, which includes new rules on the place of supply of telecommunications, broadcasting and electronically services to non-taxable persons, and the related special schemes for businesses making such supplies.
The amendments generally enter into force on 1 January 2015. However, the amendments …