Irish Tax Institute

Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representation services provided by a related company to the recipient company’

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Tax Cases and Appeals Courts Service

2022-04-05

Appeal by the Revenue Commissioners by way of case stated against an ex tempore determination of the Tax Appeal Commissioner of 14 December, 2015. Case regarding liability to domicile levy and issue of “world-wide income” in particular whether wear and tear allowances of the respondents’ hotel trade are deductible in computing “world-wide income” for the purposes of the domicile levy. s531 AA TCA 1997; s284 TCA 1997

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CORPORATION TAX – Capital allowances – s11 Capital Allowances Act 2001 – expenditure incurred on studies relating to the design and construction of offshore windfarms and their component parts including wind turbines and electrical cables – are the windfarms single items of plant – yes – in the alternative the wind turbines and electrical cables are single items of plant – was the expenditure on the studies incurred on the provision of such plant – yes in some cases but no in others – to the extent that it was not so incurred, could it be treated as pre- trading revenue expenditure and deductible under section 61 Corporation Tax Act 2009 – no – in light of the wording of the closure notices and the consequential amendments to the appellants returns, did they have to prove those items of expenditure – yes – were the amounts of qualifying expenditure set out in the appellants returns "finally determined" for the purposes of paragraph 88 of Schedule 18 to the Finance Act 1998 – no – appeal allowed in part

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Corporation Tax – whether “redress payments” made pursuant to settlement with regulator were non-deductible penalties (McKnight), whether wholly and exclusively incurred for the purposes of the trade, whether any deductible as Charitable Donations under s 189 CTA 2010

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