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Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD C733/22

Tax Cases and Appeals Court of Justice of the European Union
2024-02-08
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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Determination-21TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-02-01
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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Determination-22TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-02-01
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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Determination-23TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-02-01
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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Determination-24TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-02-01
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Determination-25TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-02-01
Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Determination-26TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-02-01
Appeal regarding validity of appeal following assessment to tax issued by the Criminal Assets Bureau s949N TCA 1997
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SC Adient Ltd & Co. KG V Agenţia Naţională de Administrare Fiscală, Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş C-533/22

Tax Cases and Appeals Court of Justice of the European Union
2024-02-01
Place of supply of services – Head office or fixed establishment – Establishment of a domestic group company as a fixed establishment of a foreign group company – Irrelevance of connections recognised under company law – Attribution of the establishment of the contract partner – Constitution of a fixed establishment by means of a contract for supply of services – Fixed establishment within the territory of a Member State as a substitute for a head office established within the territory of a different Member State
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Determination-15TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-01-18
Appeal regarding offset an overpayment of income tax against arrears if Local Property Tax and underpayments of income tax s960H TCA 1997; s1017 TCA 1997, s1018 TCA 1997
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Determination-16TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-01-18
Appeal regarding refusal of claim for an R&D tax credit as it was made out of time, s766 TCA 1997
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