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Determination-50TACD2019

Tax Cases and Appeals Tax Appeals Commission
2019-11-22
s1 VATCA2010 definition of “new means of transport” as a transport vehicle that has travelled less than 6,000 kilometres at the time of its importation to the State and payment of VAT on importation
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Determination-46TACD2019

Tax Cases and Appeals Tax Appeals Commission
2019-11-15
Appeal regarding s119(1)(h) VATCA2010 against a refusal by the Respondent to refund VAT claimed by a taxable person in another EU member state on goods or services supplied to the Appellant in Ireland. Such claims by a taxable person established in another EU member state pursuant to s101 VATCA2010 - IntraCommunity refunds of tax, are commonly referred to as Electronic VAT Reclaims (EVR)
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Determination-15TACD2019

Tax Cases and Appeals Tax Appeals Commission
2019-04-09
This is an appeal in relation to transfer of business relief pursuant to s20(2)(c) VATCA2010
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Determination-12TACD2019

Tax Cases and Appeals Tax Appeals Commission
2019-04-02
Appeals concerning repayment of VAT and the 4-year statutory limitation period
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Determination-19TACD2018

Tax Cases and Appeals Tax Appeals Commission
2018-10-04
Appeal relates to a claim for repayment of tax in accordance with s99(4) of the VATCA2010
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Determination-18TACD2018

Tax Cases and Appeals Tax Appeals Commission
2010-10-02
Appeal regarding s119(1)(h) VATCA2010, against a refusal to refund the VAT in respect of a deduction for tax paid on the purchase of goods that was included in the return for the VAT period November/December 2008 against the Appellant’s VAT liability for the earlier period July/August 2008 on the grounds that the Appellant’s application for an offset was made on 22nd May 2013 and therefore outside of the 4-year time limit to which the claim relates as prescribed by s99(4) VATCA2010
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Determination-03TACD2018

Tax Cases and Appeals Tax Appeals Commission
2018-05-15
VAT paid on clamping release fees. The claim was refused by the Respondent on the basis that the clamping release fees were subject to VAT in accordance with s3 of VATCA 2010 and Article 2 of Council Directive 2006/112/EC
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Determination-02TACD2017

Tax Cases and Appeals Tax Appeals Commission
2017-04-01
Appeal regarding repayment of tax in the context of the four-year rule
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