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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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Tax Cases and Appeals Tax Appeals Commission
2021-07-30
Appeal regarding the averaging of farm profits, s657 TCA 1997
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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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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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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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Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal regarding Seafarer Allowance, s472B TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT
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Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT
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Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal regarding repayment of tax outside the four-year limitation period
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Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal relating to the availability of relief from VRT ‘transfer of residence relief’ in accordance with s134(1)(a) of Finance Act 1992
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