August 2023
Revenue eBrief No. 182/23, paragraphs 1.3.1 and 1.3.2 of the Authorisation of Warehousekeepers & Approval of Tax Warehouses Manual has been updated.
This is in line with section 47 of the Finance Act 2021, which amended Part 2 of the Finance Act 2001 to transpose Council Directive (EU) No, 2020/262 into Irish Law.This Directive replaced Directive 2008/118/EC on the general arrangements for excise duty with effect from February 13, 2023.
Find out more here.
Source: www.revenue.ie