Appeal regarding VRT charge based on CO2 emission calculation, s132 Finance Act 1992
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Appeal regarding refusal of application to register for VAT s5 VATCA 2010; s9 VATCA2010, s65 VATCA 2010
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding treatment of tax liability following seperation, s1017 TCA 1997, s1018 TCA 1997
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Appeal regarding distributions from an Approved Retirement Funds, s15 TCA 1997; s784A TCA 1997
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Appeal regarding treatment of tax liability following seperation, s1017 TCA 1997, s1018 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Covidien Ltd v The Revenue Commissioners [2025] IECA 75 (Covidien Ltd v The Revenue Commissioners [2025] IECA 75)
Appeal from the judgment of the High Court ([2024] IEHC 92) regarding case stated - TAC determination (81TACD2022) concerning a holding company’s entitlement to input VAT recovery in respect of ongoing activities and a number of transactions s12 VATCA 2010, s12 VATCA 2010, s33 VATCA 2010, s34 VATCA 2010, s59 VATCA 2010, s61 VATCA 2010
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Appeal regarding assessment to VAT relating to the denial of the Appellant’s claim for VAT input credits arising from purchases of unmarked diesel and an assessment to excise duty in the form of mineral oil tax relating to the of marked mineral oil Part 8 VATCA 2010; s66 VATCA 2010; s84 VATCA 2010; s886 TCA 1997
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Appeal regarding non-compliance by the Appellants with the Mineral Oil Tax Regulations 2001, the Mineral Oil Tax Regulations 2012 and that the Appellant had not shown that the MMO was used or held for use in accordance with section 99(10) of the Finance Act 2001
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