Appeal regarding eligibility criteria to avail of the Covid Restrictions Support Scheme (CRSS). s484 TCA 1997; s485 TCA 1997
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Appeal regarding eligibility criteria to avail of the Covid Restrictions Support Scheme (CRSS). s484 TCA 1997; s485 TCA 1997
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Appeal regarding treatment of “trading” loss rather than as a “capital” loss, s381 TCA 1997; s381C TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 12 – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality
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Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT, s133 Finance Act 1992 (as amended)
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Appeal regarding application of the transfer of residence relief for VRT s134(1)(a) Finance Act 1992, as amended; Vehicle Registration Tax (Permanent Reliefs) Regulation 1993
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Appeal regarding application of farm consolidation relief where lands were sold and purchased outside the 24-month time period during Covid-19 pandemic s81C SDCA 1999
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding the application of the artists’ exemption s195 TCA 1997
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