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Tax Cases and Appeals Tax Appeals Commission
2025-10-10
Appeal regarding application of the four-year statutory limitation period – s99(4) VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2025-10-02
Appeal regarding VAT treatment of a surrender of an Option agreement involving letting of apartments s2 VATCA 2010; s19 VATCA 2010; s20 VATCA 2010; s59 VATCA 2010; s64 VATCA 2010, s94 VATCA 2010; s95 VATCA 2010; s97 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2025-08-20
Appeal regarding VAT refund claim by a flat-rate farmer on purchase of an automatic calf feeder, Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012, s2 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2025-08-20
Appeal regarding classification of services provided by a taxi company, primarily use of wheelchair accessible vehicles, s3 VATCA 2010; Sch 1 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2025-08-11
Appeal regarding the refusal by Revenue to register the appellant for VAT due to insufficient documentary evidence of trade or capacity to trade to be regarded an accountable person – s5 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2025-08-05
Appeal regarding application of the four-year statutory limitation period, s119 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2025-06-30
Appeal regarding application of the four-year statutory limitation period, s119 (1)(h) VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2025-06-30
Appeal regarding refusal to grant application for VAT registration s5 VATCA 2010, s6 VATCA 2010, s65 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2025-04-28
Appeal regarding repayment of input VAT and legitimate expectation. Council Directive 2006/112/EC
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Tax Cases and Appeals Tax Appeals Commission
2025-04-14
Appeal regarding refund of VAT and application of four-year rule s99 VATCA 2010
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