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Determination-33TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding liability to VAT of activities (acupuncture, chiropracture and psychological services) under domestic legislation, Sch1 VATCA 2010 and reduced VAT as per Sch3 VATCA 2010. Whether failure to exempt activities under domestic legislation contrary to Council Directive 2006/112/EC and/or in breach of the principle of fiscal neutrality. Council Directive 2006/112/EC ;Sch1 VATCA 2010; Sch3 VATCA 2010
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Determination-116TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-09-30
Appeal regarding issue of accountable person for the purposes of VAT, an agent in the supply of taxi and hackney services, First Schedule VATCA 2010
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Determination-122TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-09-30
Appeal concerning the imposition of a VAT charge on the importation of a vehicle from the UK to the State; liability to to VAT based on the 6,000 km mileage on import and therefore considered a “new means of transport”, s119 VATA 1972
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Determination-101TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-08-17
Appeal regarding repayment of VAT outside the four-year limitation period, s99 VATCA2010
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Determination-95TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-07-30
Appeal regarding whether volume-based discounts granted/rebate payments made to private health insurance companies constitute a reduction in the consideration received in respect of the supply of the medical product and, consequently, if entitled to relief by a repayment of VAT, s37 VATCA 2010; Council Directive 2006/112/EC, Article 73 and Article 90
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Determination-72TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-05-14
Appeal regarding the right to deduct VAT charged on costs incurred by the Appellant in connection with the acquisition of the reversionary interest in properties. The properties were subject to leases of ten years or greater. The leases were granted before 1 July 2008
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Determination-35TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-03-15
Appeal regarding intra-Community acquisition (of a yacht) as a VAT chargeable event, s24 VATCA 2020
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Determination-25TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-02-26
Appeal against assessment to VAT with trading ceased, s111 VATCA 2010
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Determination-06TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-01-08
Appeal regarding VAT refund on the purchase of a van for use in the Appellants’ farm partnership trade
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Determination-149TACD2020

Tax Cases and Appeals Tax Appeals Commission
2020-08-25
Appeal regarding liability to VAT on sales of residential properties, s22 VATCA 2010 and s94 VATCA 2010
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