Meaning of reconstruction for company law purposes - predetermined next step
Appeal by way of case stated 40TACD2023 deadling with the cancellation sum payable after the automatic cancellation of a waiver of exemption where excess input VAT was claimed over output VAT accounted for. The question at issue was whether the domestic provision imposing the VAT liability was incompatible with the principle of fiscal neutrality
Arrears of PAYE – summary summons – alleged discrepancies
Appeal by way of case stated regarding TAC determination (747TACD2023), regarding application of four-year statutory limitation period, s865 TCA 1997
Judgment regarding treatment of personal data in a tax return in terms of “right to be forgotten” legislation
Appeal by way of case stated regarding TAC determination (017TACD2019), regarding entitlement to group relief, s411 TCA 1997
Case where plaintiffs sought to rescind settlement agreements reached in 1995 with the Revenue Commissioners, claiming the settlements were based on false premises, duress, and fraudulent misrepresentation. s11 Statute of Limitations 1957; Order 19, Rule 28 of the Rules of the Superior Courts
Appeal involving penalties for incorrect VAT returns, s1077 TCA 1997; s1077B TCA 1997
Judicial review on the validity of a step taken by an Appeal Commissioner in relation to tax assessments, who decided that the applicants must establish in evidence that they were not "chargeable persons" to determine whether their appeals against tax assessments are admissible
Claim for offset of VAT, PAYE and PRSI against claimed overpayments of tax – estimated assessments had been paid and revenue sheriff payments made – repayments refused as being out of time – no offset where repayment prohibited