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Determination-27TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-02-14
Appeal regarding refund of VAT s101(2) VATCA 2010, Art 51 Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union
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Determination-12TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-01-12
Appeal regarding interpretation of VAT rules for fruit and yoghurt smoothies as being liable to the standard rate of VAT, rather than the zero rate of VAT, Sch 2 VATCA 2010; Article 10 VAT Directive
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Determination-145TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-27
Appeal against a decision of the Revenue Commissioners that the Appellant is not an “accountable person” entitled to the assignment of a registration number. s2 VATCA 2010, s5 VATCA 2010, s10 VATCA 2010, s65 VATCA 2010
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Determination-123TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-29
Appeal regarding imposition of customs and VAT on import of a “collector’s item” truck, as defined by EU law. Chapter 97 of Annex I to Council Regulation (EEC) 2658/87
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Determination-124TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-29
Appeal regarding operation of margin scheme where invoices were not correctly labelled as margin scheme, s87 VATCA 2010, S.I. 639/2010 and Articles 312 to 325 EC Directive 2006/112/EC
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Determination-114TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-08
Appeal regarding tax liabilities following audit of sales records s955 TCA 1997; s956 TCA 1997; s30 VATA 1972; s113 VATCA 2010
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Determination-115TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-08
Appeal against a decision of the Revenue Commissioners that the Appellant is not an “accountable person” entitled to the assignationof a registration number s119(2) VATCA 2010
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Determination-109TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-08-18
Appeal regarding VAT treatment of educational tours s59 VATCA 2010, s60 VATCA 2010, s88 VATCA 2010
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Determination-110TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-08-18
Appeal regarding VAT treatment of exempt transactions, Sch1 VATCA 2010
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Determination-106TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-07-20
Appeal regarding withdrawal of the zero-rate provision for VAT applied by the appellant to sales in the United Kingdom as the failed to retain requisite documentary evidence that the goods were removed from the State and transported to another Member State, namely the UK. s46 VATCA 2010, s59 VATCA 2010 S.I. No. 639 of 2010, VAT Regulations 2010
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