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Tax Cases and Appeals Tax Appeals Commission
2023-02-23
Appeal addressing an appellant’s contention that its right to defence under EU law was breached by the respondent and whether the appellant knew or should have known that it was involved in transactions connected with the fraudulent evasion of VAT
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Tax Cases and Appeals Tax Appeals Commission
2023-02-16
Appeal regarding claim for deduction for wages paid incurred wholly and exclusively for the purposes of a trade, s81 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-01-16
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-01-16
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT, s133 Finance Act 1992
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Tax Cases and Appeals Tax Appeals Commission
2023-02-16
Appeal regarding credit for CGT paid against a CAT liability, s104 CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2023-02-16
Appeal regarding treatment of the distribution from the ARF as income rather than capital, and application of the Double Taxation treaty between Ireland and Portugal s784A TCA 1997; s784B TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-02-16
Appeal regarding application of High Income Earners Restriction (HIER) s485C TCA 1997; s485D TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-02-16
Appeal regarding a VAT refund as sought by the Appellant for taxable persons not established in the Member State of refund but established in another Member State Council Directive 2006/112/EC; Council Directive 2008/9/EC; s101 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2023-01-31
Appeal against a refusal by Revenue to allow the Appellant to avail of the Covid Restrictions Support Scheme (CRSS). s484 and s485 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2023-01-31
Appeal regarding a charge to CAT arising from the taking of gifts of property. s4 CATCA 2003 s5 CATCA 2003 s53A CATCA 2003
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