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Tax Cases and Appeals Court of Justice of the European Union
2019-02-26
Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source
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Tax Cases and Appeals Court of Justice of the European Union
2019-02-26
Approximation of laws — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Directive 2003/49/EC — Beneficial owner of the interest and royalties — Article 5 — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State interest all or almost all of which is then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the interest at source
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Tax Cases and Appeals Tax Appeals Commission
2019-02-21
Appeal regarding VRT and the Transfer of Residence Relief as per s134(1)(a) Finance Act 1992 and Vehicle Registration Tax (Permanent Reliefs) Regulation 1993
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Tax Cases and Appeals Tax Appeals Commission
2019-02-19
Whether student accommodations constitute dwellings and are liable to Local Property Tax (LPT)
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Tax Cases and Appeals Court of Justice of the European Union
2019-02-14
State aid – Aid scheme implemented by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Excess profit exemption – Fiscal autonomy of the Member States – Concept of an aid scheme – Further implementing measures
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Tax Cases and Appeals Tax Appeals Commission
2019-02-13
Whether the tax withheld on foreign dividends is a deductible expense for the purposes of calculating profits assessable to corporation tax in accordance with s81 TCA1997
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Tax Cases and Appeals Tax Appeals Commission
2019-01-30
Vehicle valuation for open market selling price (OMSP) in respect of the calculation of Vehicle Registration Tax (VRT)
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