Section 23B Residence of SE or SCE
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Amendments
Section 23B inserted by Finance Act 2006 section 60(b).
(1) An SE or an SCE which has its registered office in the State shall, subject to section 23A, be treated for the purposes of the Tax Acts and the Capital Gains Tax Acts as resident in the State.
When is a Societas Europaea (SE) or European Cooperative Society (SCE) treated as tax resident in Ireland?
(1) Council Regulation (EC) 2157/2001 of 8 October 2001 provides for the formation of a European public limited liability company known as a Societas Europaea (SE)....
(2)(a) An SE which transfers its registered office out of the State in accordance with Article 8 of Council Regulation (EC) No. 2157/2001 on the Statute for a European Company (SE), and
(b) an SCE which transfers its registered office out of the State in accordance with Article 7 of Council Regulation (EC) No. 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE),
shall not cease to be resident in the State by virtue only of that transfer.
