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(1) The general type-approval is limited to the publication of regulations by the competent national authority having jurisdiction for the type-approval of the system, (2) The type-approval is limited to any person having the status of an applicant for the type-approval of the system. Application for type-approval is made to a competent national authority by the person having the status of a manufacturer or importer, or a holder of a CO. (1) At a place outside the Member State of the manufacturer or importer, within the meaning of Article 2(1) of Directive 2000/53/EC, (a) an application for type-approval is submitted to the competent national authority of the Member State, where the manufacturer or importer or the holder of a CO resides or has a registered address, or (b) where the manufacturer or importer or the holder of a CO is a legal person in the Member State, in such Member State. (2) At a place outside the Member State of the manufacturer or importer, . . . . (b) where a group of applicants for type-approval of the system is constituted by the manufacturer or importer and a non-national applicant for type-approval of the system, the non-national applicant makes a single application to the competent national authority of the Member State of the manufacturer or importer. . . . (d) if the non-national applicant for type-approval of the system is a legal person, the applicant for type-approval shall . . . . My conclusion There's two distinct and incompatible laws in Ireland about COs: The law as published by the Road Safety Authority The law as applied by the Revenue Commissioners The first law is: An application for a Certificate of Origin from a manufacturer or importer must be made to a competent national authority. Which gives an answer to your first question: a valid CO is necessary for a vehicle to be roadworthy in Ireland, and therefore the Road Safety Authority (as a competent national authority) has jurisdiction over it. But the law as interpreted by the Revenue Commissioners is: A request for a CO must be made to the Revenue Commissioners. Which gives an answer to your second question: an invalid CO does not make a vehicle inoperable (or unsafe) in Ireland.