Taxes Consolidation Act 1997 section 817RE

Duties of Revenue Commissioners

Section 817RE sets out the administrative duties of Revenue in relation to reportable cross-border arrangements under the mandatory disclosure regime.

• Revenue must assign a unique reference number to each reportable cross-border arrangement when a return is filed, unless a number has already been assigned by Revenue or by the competent authority of another Member State.
• The fact that Revenue does not react to a reportable cross-border arrangement does not imply any acceptance of the validity or tax treatment of that arrangement.
• Revenue may authorise any of its officers to perform any acts and discharge any functions authorised under this Chapter.
• The section was introduced by Finance Act 2019 as part of Ireland's transposition of the EU mandatory disclosure rules (DAC6).