Appeal regarding tax liabilities following audit of sales records s955 TCA 1997; s956 TCA 1997; s30 VATA 1972; s113 VATCA 2010
Appeal against a decision of the Revenue Commissioners that the Appellant is not an “accountable person” entitled to the assignationof a registration number s119(2) VATCA 2010
Appeal regarding VAT treatment of educational tours s59 VATCA 2010, s60 VATCA 2010, s88 VATCA 2010
Appeal regarding VAT treatment of exempt transactions, Sch1 VATCA 2010
Appeal regarding withdrawal of the zero-rate provision for VAT applied by the appellant to sales in the United Kingdom as the failed to retain requisite documentary evidence that the goods were removed from the State and transported to another Member State, namely the UK. s46 VATCA 2010, s59 VATCA 2010 S.I. No. 639 of 2010, VAT Regulations 2010
Appeal regarding VAT chargeable on the provision of training services (many details are redacted), Article 132(1)(i) VAT Consolidation Directive; Schedule 1 VATCA2010
Appeal regarding refusal of application to register for VAT, s5 VATCA 2010, s65 VATCA 2010
Appeal regarding amended VAT returns for revised pharmacy VAT schemes s76 VATCA 2010, s113 VATCA 2010
Appeal regarding application of the auctioneer’s margin scheme, s89 VATCA 2010; Articles 333 – 341 EU Council Directive 2006/112/EC
Appeal against an assessment to VAT raised by the Criminal Assets Bureau (CAB), s9 VATCA 2010, s24 VATCA 2010, SI 639 of 2020 VAT Regulations 2010