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Tax Cases and Appeals Tax Appeals Commission
2022-06-28
Appeal considering a number of questions including economic activity (as defined), whether the Appellant was obliged to self-account for VAT on supplies of services received from suppliers established outside the State; and the criteria for entitlement to VAT recovery
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Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Appeal regarding assessment to VAT for Biologically Appropriate Raw Food (BARF) as suppl of food fit for human consumption within the meaning of paragraph 8(1) of the Second Schedule to the VATCA 2010, s119 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Appeal regarding charge to VAT on trade discounts, s39 VATCA 2010; s67 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
20022-05-16
Appeal regarding inaccurate record of VAT on sales and methodology used n calculating the additional VAT payable, s111 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2022-04-14
Appeal regarding repayment in the context of the four-year statutory limitation period, s99 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding services (psychotherapy and counselling services) and liability to VAT at reduced rate of 13.5%, Sch3 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2022-03-31
Appeal regarding liability to VAT of activities (acupuncture, chiropracture and psychological services) under domestic legislation, Sch1 VATCA 2010 and reduced VAT as per Sch3 VATCA 2010. Whether failure to exempt activities under domestic legislation contrary to Council Directive 2006/112/EC and/or in breach of the principle of fiscal neutrality. Council Directive 2006/112/EC ;Sch1 VATCA 2010; Sch3 VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2021-09-30
Appeal regarding issue of accountable person for the purposes of VAT, an agent in the supply of taxi and hackney services, First Schedule VATCA 2010
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Tax Cases and Appeals Tax Appeals Commission
2021-09-30
Appeal concerning the imposition of a VAT charge on the importation of a vehicle from the UK to the State; liability to to VAT based on the 6,000 km mileage on import and therefore considered a “new means of transport”, s119 VATA 1972
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Tax Cases and Appeals Tax Appeals Commission
2021-08-17
Appeal regarding repayment of VAT outside the four-year limitation period, s99 VATCA2010
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