Appeal regarding refusal of partnership to offset against its VAT liabilities overpayments of VAT made by the partnership during certain periods, s865B TCA 1997
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Appeal regarding cancellation of the Appellant’s waiver of exemption from VAT and whether the requirement on the Appellant to pay the cancellation sum is incompatible with the principle in EU law of fiscal neutrality, s96 VATCA 2010
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Appeal addressing an appellant’s contention that its right to defence under EU law was breached by the respondent and whether the appellant knew or should have known that it was involved in transactions connected with the fraudulent evasion of VAT
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Appeal regarding a VAT refund as sought by the Appellant for taxable persons not established in the Member State of refund but established in another Member State Council Directive 2006/112/EC; Council Directive 2008/9/EC; s101 VATCA 2010
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Appeal regarding VAT treatment of betting within a member’s club, s2 VATA 1972; s3 VATCA 2010; Article 135 Council Directive 2006/112/EC; Article 13.B Sixth Council Directive 77/388/EEC
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Appeal regarding entitlement to the repayment of VAT paid in the acquisition of professional services supplied in connection with the sale by a receiver of tonnage and kilowatts in the context of commercial sea fishing, s2 VATCA 2010; s3 VATCA 2010; s5 VATCA 2010; s20 VATCA 2010; s22 VATCA 2010; s26 VATCA 2010; EU Regulations
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Appeal regarding transaction connected with the fradulent evasion of VAT where second-hand cars were treated as intra-community supplies versus margin scheme goods, s87 VATCA 2010
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Appeal regarding application of the four-year statutory limitation period, s99 VATCA 2010
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Appeal regarding the imposition by the Revenue Commissioners of customs duty and Value Added Tax on the importation of statues and ironworks from China for use in a monastery, Regulation 1186/2009/EC
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Appeal regarding application of the four-year statutory limitation period, s119 VATCA 2010
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