Appeal regarding application of the four-year statutory limitation period, s99(4) VATCA 2010
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Appeal regarding conditions to be fulfilled in order for a purchase to be considered an Intra-Community Acquisition s9 VATCA 2010; s24 VATCA 2010
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Appeal regarding invoicing and evidential requirements for zero-rating for intra-community supplies of goods, s66 VATCA 2010; Schedule 2 Part 1 VATCA 2010; Regulation 29 Value-Added Tax Regulation 2010 S.I. No. 639/2010
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Appeal regarding repayment of VAT in circumstances where the provision of passenger transport services is an exempt supply under VATCA 2010 and Article 371 of the VAT Directive. Appeal against a determination that the Appellant is not a “qualifying person” engaged in the business of carriage for reward of tourists by road under contracts for group transport , Value-Added Tax (Refund of Tax) (Touring Coaches) Order 2012 (SI 266/2012)
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Appeal considering a number of questions including economic activity (as defined), whether the Appellant was obliged to self-account for VAT on supplies of services received from suppliers established outside the State; and the criteria for entitlement to VAT recovery
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Appeal regarding assessment to VAT for Biologically Appropriate Raw Food (BARF) as suppl of food fit for human consumption within the meaning of paragraph 8(1) of the Second Schedule to the VATCA 2010, s119 VATCA 2010
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Appeal regarding charge to VAT on trade discounts, s39 VATCA 2010; s67 VATCA 2010
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Appeal regarding inaccurate record of VAT on sales and methodology used n calculating the additional VAT payable, s111 VATCA 2010
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Appeal regarding repayment in the context of the four-year statutory limitation period, s99 VATCA 2010
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Appeal regarding services (psychotherapy and counselling services) and liability to VAT at reduced rate of 13.5%, Sch3 VATCA 2010
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