Appeal regarding application of the auctioneer’s margin scheme, s89 VATCA 2010; Articles 333 – 341 EU Council Directive 2006/112/EC
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Appeal against an assessment to VAT raised by the Criminal Assets Bureau (CAB), s9 VATCA 2010, s24 VATCA 2010, SI 639 of 2020 VAT Regulations 2010
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Appeal regarding exemption from VAT for activities “closely related” to educational services, s3 VATCA 2010, s28 VATCA 2010, s46 VATCA 2010, Sch 1 VATCA 2010; Sixth VAT Directive, Article 13A
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Appeal regarding refusal of application for VAT registration s5 VATCA 2010, s65 VATCA 2010
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Appeal regarding assessment to VAT on taxable receipts for unrecorded sales s3 VATCA 2010, s84 VATCA 2010
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Appeal regarding clawback of VAT repayments made that exceed the VAT returned on sales and supplies of goods and services following cancellation of election s6 VATCA 2010, s8 VATCA 2010
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Appeal regarding refusal of the Revenue Commissioners to grant a VAT registration, s5 VATCA 2010
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Appeal regarding refusal of partnership to offset against its VAT liabilities overpayments of VAT made by the partnership during certain periods, s865B TCA 1997
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Appeal regarding cancellation of the Appellant’s waiver of exemption from VAT and whether the requirement on the Appellant to pay the cancellation sum is incompatible with the principle in EU law of fiscal neutrality, s96 VATCA 2010
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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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