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Tax Cases and Appeals Court of Justice of the European Union
2019-10-03
Value added tax (VAT) — Directive 2006/112/EC — Procurement of food products — Deduction of input tax — Refusal of deduction — Possibly fictitious supplier — VAT fraud — Requirements relating to knowledge on the part of the purchaser — Regulation (EC) No 178/2002 — Obligations of traceability of foodstuffs and identification of the supplier — Regulations (CE) No 852/2004 and (EC) No 882/2004 — Registration obligations of operators in the food sector — Effect on the right to deduct VAT
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Tax Cases and Appeals Tax Appeals Commission
2019-09-24
Appeal regarding additional liability to income tax
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Tax Cases and Appeals Court of Justice of the European Union
2019-09-24
State aid – Aid implemented by the Netherlands – Decision declaring the aid to be incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Transfer pricing – Calculation of the tax base – Arm’s length principle – Advantage – Reference system – Fiscal and procedural autonomy of the Member States
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Tax Cases and Appeals Court of Justice of the European Union
2019-09-18
Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) and (c) — Exemptions — Hospital and medical care — Provision of medical care in the exercise of the medical and paramedical professions — No confidential relationship between the person providing the care and the patient
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Tax Cases and Appeals Tax Appeals Commission
2019-09-17
Appeal concerning a claim for repayment of additional Vehicle Registration Tax charged on the late registration of a vehicle
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Tax Cases and Appeals Tax Appeals Commission
2019-09-12
Appeal regarding contributory pension and assessment for income tax
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Tax Cases and Appeals Tax Appeals Commission
2019-09-12
Appeal regarding assessment pursuant to s67 of CATCA 2003
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Tax Cases and Appeals Tax Appeals Commission
2019-09-12
Appeal regarding claim for trade losses against the Appellant’s PAYE income for the years under appeal
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Tax Cases and Appeals
2019-09-11
Appeal regarding contributory pension and assessment for income tax
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Tax Cases and Appeals Tax Appeals Commission
2019-09-10
Appeal whether payments to the Appellant from two main shareholders are subject to income tax as emoluments in accordance with s112 TCA 1997 or whether the payments comprised a gift from the shareholders to the Appellant, taxable in accordance with CATCA2003
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