Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023
24.4Unjust Enrichment
As we have seen, s100(1) VATCA empowers Revenue to deny a refund where they determine that the refund of the overpaid amount or part thereof would result in the unjust enrich...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.