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Determination-101TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-07-07
Appeal regarding VAT chargeable on the provision of training services (many details are redacted), Article 132(1)(i) VAT Consolidation Directive; Schedule 1 VATCA2010
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Determination-93TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-06-23
Appeal regarding refusal of application to register for VAT, s5 VATCA 2010, s65 VATCA 2010
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Determination-82TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-06-07
Appeal regarding amended VAT returns for revised pharmacy VAT schemes s76 VATCA 2010, s113 VATCA 2010
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Determination-71TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-05-15
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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Determination-68TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-04-28
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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Determination-56TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-04-14
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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Determination-58TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-04-14
Appeal regarding refusal of application for VAT registration s5 VATCA 2010, s65 VATCA 2010
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Determination-54TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-03-31
Appeal regarding assessment to VAT on taxable receipts for unrecorded sales s3 VATCA 2010, s84 VATCA 2010
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Determination-44TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-03-15
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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Determination-46TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-03-15
Appeal regarding refusal of the Revenue Commissioners to grant a VAT registration, s5 VATCA 2010
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