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Determination-95TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-07-30
Appeal regarding whether volume-based discounts granted/rebate payments made to private health insurance companies constitute a reduction in the consideration received in respect of the supply of the medical product and, consequently, if entitled to relief by a repayment of VAT, s37 VATCA 2010; Council Directive 2006/112/EC, Article 73 and Article 90
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Determination-96TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-07-30
Appeal regarding the averaging of farm profits, s657 TCA 1997
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Determination-93TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-07-15
Appeal regarding relief to individuals on loans applied in acquiring interest in companies, s248 TCA 1997
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Louis Fitzgerald v Revenue Commissioners [2021] IEHC 487

Tax Cases and Appeals Courts Service
2021-07-09
Challenge on a decision of the Tax Appeals Commission in 176TACD2020 that appellant was a “relevant individual” as defined in s531AA TCA 1997 and was hence subject to the domicile levy
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Rádio Popular – Electrodomésticos SA v Autoridade Tributária e Aduaneira C-695/19

Tax Cases and Appeals Court of Justice of the European Union
2021-07-08
Directive 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Article 174(2) – Right to deduction – Proportional deduction – Extended warranties on household electrical appliances and other computer and telecommunications equipment – Definition of ‘financial transactions
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Determination-91TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-06-30
Appeal against an assessment to excise duty in respect of the supply of marked mineral oil (MMO)
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Determination-92TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-06-30
Appeal regarding the identification of the person to be assessed and pursued for the collection of CGT rising on the forced sale by a French Bank with an Irish Branch of Appellant’s shares in a French listed company, s571 TCA 1997
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Determination-84TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal regarding Seafarer Allowance, s472B TCA 1997
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