371 results (download list)
Sort by
Show
Tax Cases and Appeals Courts Service
2019-01-16
In the matter of s902A TCA1997 and SI 549 of 2012 (Directive 2011/16/EU on administrative cooperation in the field of taxation)
...
Tax Cases and Appeals Courts Service
2018-12-18
s1077E TCA 1197 and imposition of penalties for making incorrect tax returns - distinction between deliberate v careless category
...
Tax Cases and Appeals Courts Service
2018-09-28
s139 of the Finance Act 1992, as amended, and compatibility with Article 63 of the European Treaty pursuant to a decision of the CJEU in Staatssecretaris van Finnancien v van Putten (C-578/10, C-579/10 and C-580/10
...
Tax Cases and Appeals Courts Service
2018-06-26
Case concerning whether the increased social welfare pension payable for a “qualified adult” was the income of the qualified adult (to whom it is paid) or the income of the pension holder. This case concerns periods pre a change to tax legislation in F(No.2)A 2013 clarifying Revenue’s position
...
Tax Cases and Appeals Tax Appeals Commission
2018-05-16
Whether a cookbook with autobiographical elements can claim artists exemption under s195 TCA 1997
...
Tax Cases and Appeals Tax Appeals Commission
2018-05-15
VAT paid on clamping release fees. The claim was refused by the Respondent on the basis that the clamping release fees were subject to VAT in accordance with s3 of VATCA 2010 and Article 2 of Council Directive 2006/112/EC
...