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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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Tax Cases and Appeals Tax Appeals Commission
2018-05-01
Appeal regarding open market selling price (OMSP) in respect of the calculation of Vehicle Registration Tax (VRT) for vehicle purchased in UK
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Tax Cases and Appeals Tax Appeals Commission
2018-05-01
The charge to tax pursuant to s112 TCA1997 and its application to a Share Award in the year the shares were transferred into the Appellant’s name as opposed to the year of allocation
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Tax Cases and Appeals Tax Appeals Commission
2018-05-01
Repayment in the context of the four-year statutory limitation period
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Tax Cases and Appeals Tax Appeals Commission
2018-05-01
Appeal regarding open market selling price (OMSP) in respect of the calculation of Vehicle Registration Tax (VRT) for vehicle purchased in UK
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Tax Cases and Appeals Tax Appeals Commission
2018-05-01
Whether payments received constituted “support” or “maintenance” as required under s82(3) of CATCA 2003
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Aer Lingus v The Minister for Finance & ors; The Minister for Finance & anor v Aer Lingus Ltd.; The Minister for Finance & anor v Aer Lingus Ltd. & anor;The Minister for Finance & anor v Comhfhorbairt (Gaillimh) t/a Aer Arann; The Minister for Finance & anor v Ryanair Ltd.; Ryanair Ltd. v The Revenue Commissioners & ors [2018] IEHC 198 (Aer Lingus v The Minister for Finance & ors; The Minister for Finance & anor v Aer Lingus Ltd.; The Minister for Finance & anor v Aer Lingus Ltd. & anor;The Minister for Finance & anor v Comhfhorbairt (Gaillimh) t/a Aer Arann; The Minister for Finance & anor v Ryanair Ltd.; Ryanair Ltd. v The Revenue Commissioners & ors [2018] IEHC 198 )

Tax Cases and Appeals Courts Service
2018-04-17
Issue of modular trial with a liability/quantum split - all of the proceedings arise from s55(2)(b) of Finance (No. 2) Act 2008, the air travel tax and subsequent European Commission State Aid decision
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Tax Cases and Appeals Court of Justice of the European Union
2018-04-12
Principle of fiscal neutrality — Right to deduct VAT — Period allowed by national law for exercising that right — Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment — The date from which the period starts to run
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