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Tax Cases and Appeals Courts Service
2019-01-16
In the matter of s902A TCA1997 and SI 549 of 2012 (Directive 2011/16/EU on administrative cooperation in the field of taxation)
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Tax Cases and Appeals Courts Service
2018-12-18
s1077E TCA 1197 and imposition of penalties for making incorrect tax returns - distinction between deliberate v careless category
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Tax Cases and Appeals Courts Service
2018-09-28
s139 of the Finance Act 1992, as amended, and compatibility with Article 63 of the European Treaty pursuant to a decision of the CJEU in Staatssecretaris van Finnancien v van Putten (C-578/10, C-579/10 and C-580/10
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Tax Cases and Appeals Courts Service
2018-06-26
Case concerning whether the increased social welfare pension payable for a “qualified adult” was the income of the qualified adult (to whom it is paid) or the income of the pension holder. This case concerns periods pre a change to tax legislation in F(No.2)A 2013 clarifying Revenue’s position
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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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