This European Court of Justice ruling concerns the interpretation of EU VAT Directive 2006/112. The case involved a building contract terminated by the client before completion. The court had to decide whether the amount owed to the contractor, less savings from incomplete work, constituted taxable remuneration under the Directive. The court held that this amount is indeed taxable as it represents consideration for a service the contractor was prepared to provide. This decision clarifies the application of VAT in situations of early contract termination.

Case C - 622 23 Rhtb (28 November 2024)

This podcast details an appeal to the Tax Appeals Commission regarding income tax assessments for 2011 and 2012, stemming from an individual's participation in Liberty Syndicates. The core of the dispute revolves around whether the appellant's involvement constituted trading in financial instruments or an investment, and the tax implications of dividend income received through complex transactions involving British Virgin Islands (BVI) companies. The commission's determination, aligning with previous rulings and court judgments, finds that the appellant was not engaged in a trade and that the transactions were designed to generate tax losses, thus upholding the original tax assessments. Furthermore, the document addresses whether expressions of doubt on tax returns were valid, ultimately finding them insufficient.

155TACD2025 - Income Tax

This podcast discusses the Tax Appeals Commission detailing an appeal regarding an income tax assessment for the 2013 tax year. The appeal concerns a taxpayer's involvement in "Liberty Syndicates," which involved complex financial transactions designed to generate tax losses through the purchase of BVI (British Virgin Islands) dividends. The Commission determined the taxpayer was not engaged in trading but rather in investment activity, and that the dividend income was taxable. Furthermore, the taxpayer's "expression of doubt" regarding their tax return was deemed invalid, ultimately upholding the Revenue Commissioners' initial assessment.

156TACD2025 - Income Tax

This podcast details an appeal to the Tax Appeals Commission regarding a dispute between an unnamed Appellant and the Revenue Commissioners. The core issue centers on the Appellant's ability to deduct foreign royalty withholding tax (RWHT) as a business expense for corporation tax purposes, totaling €6,677,815 for the period ending December 31, 2019. The Appellant argues that this tax is a deductible cost of doing business, regardless of profit, while the Respondent contends that relief for such taxes is exclusively governed by specific double taxation provisions, which the Appellant cannot utilize due to being in a loss-making position. The document outlines legal precedents and statutory interpretations used by both sides, ultimately finding in favor of the Appellant, allowing the deduction.

157TACD2025 - Corporation Tax

This podcast outlines an appeal to the Tax Appeals Commission concerning a customs debt of €98,659.64 levied against an Appellant by the Revenue Commissioners. The core of the dispute revolves around the Appellant's liability as a declarant for imported motor vehicles, specifically whether he acted as a direct representative or on his own behalf, and the validity of claims for preferential origin status for these vehicles. The text details arguments from both sides regarding legal definitions such as "declarant" and "customs representative," the proper procedure for making preferential origin claims under the EU-UK Trade and Cooperation Agreement and the Union Customs Code, and the admissibility of retrospective statements of origin. Ultimately, the Commissioner upholds the customs debt, finding the Appellant to be the liable declarant and ruling that the preferential origin claims were invalid due to the absence of required documentation at the time of declaration.

158TACD2025 - Customs & Excise

This podcast outlines an appeal to the Tax Appeals Commission concerning a tax assessment issued by the Criminal Assets Bureau. The Appellant is challenging income tax assessments totaling €235,331 for the years 2011-2019, arguing the amounts are excessive and don't reflect his true income. The Criminal Assets Bureau claims the Appellant's assets exceed his known income, attributing the difference to "miscellaneous income" under Section 58 of the Taxes Consolidation Act 1997. The document details the evidence presented by both sides, including the Appellant's explanation of cash withdrawals and deposits due to banking crisis concerns and the Bureau's analysis of unexplained lodgements. Ultimately, the Appeal Commissioner upheld the initial tax assessment, finding that the Appellant failed to meet the burden of proof in disproving the assessment.

159TACD2025 - Income Tax

This podcast details an appeal heard by the Tax Appeals Commission concerning a taxpayer's request for a refund of €4,200.81 in Relevant Contracts Tax (RCT) for the 2019 tax year. The Revenue Commissioners refused the refund because the claim was submitted after the statutory four-year deadline. Although the taxpayer cited difficult personal circumstances for the delay and sought a compassionate review, the Commissioner upheld the Revenue's decision. The ruling emphasizes that the Commission's authority is limited to applying tax law, which mandates the four-year claim period without discretion for extenuating circumstances.

160TACD2025 - Relevant Contracts Tax

This podcast discusses a legal determination from the Tax Appeals Commission regarding an appeal by an unnamed appellant against the Revenue Commissioners. The core issue is the refusal of a VAT refund totaling €6,205 for the January to June 2020 period. The Revenue Commissioners denied the refund because the claim was submitted outside the statutory four-year timeframe. Although the appellant cited personal difficulties and previous overpayments that were misallocated, the Commissioner affirmed the mandatory nature of the four-year limit for refund claims, concluding the appeal was unsuccessful.

161TACD2025 - VAT

This podcast discusses a Tax Appeals Commission appeal regarding a corporation tax deduction. The appellant sought to deduct foreign royalty withholding tax (RWHT), a tax on gross income, as a business expense under Section 81 TCA 1997. The Revenue Commissioners, the respondent, argued that Schedule 24 TCA 1997 specifically addresses foreign tax relief through credits, thus precluding a general deduction. The core issue revolves around whether RWHT is a deductible expense for a loss-making company unable to utilize tax credits, with the Commissioner ultimately determining the deduction is permissible when credit relief is unavailable.

162TACD2025 - Corporation Tax

This podcast discusses a determination from the Tax Appeals Commission concerning an appellant's claim for tax repayment from the Revenue Commissioners. The core issue revolves around the statutory four-year time limit for claiming tax refunds, as outlined in Section 865 of the Taxes Consolidation Act 1997 (TCA 1997). The appellant sought repayment for tax years 2004-2018 in 2024, which the Respondent refused due to the claim being outside the four-year window. Despite the appellant's compassionate plea for their children's education, the Commissioner affirmed the Respondent's decision, citing the lack of discretion in the legislation's wording.

163TACD2025 - Income Tax

This podcast outlines a tax appeal before the Tax Appeals Commission concerning a company's application for Value Added Tax (VAT) registration. The Revenue Commissioners (Respondent) denied the application, arguing the Appellant lacked sufficient evidence of trade activities and a physical presence in the State, as its directors were non-residents. The appeal details the background of the company, the relevant legislation and guidelines (specifically sections of the VAT Consolidation Act 2010), and the evidence and submissions presented by both the Appellant and the Respondent. The Commissioner's analysis focuses on the burden of proof, statutory interpretation, and the substantive issue of whether the Appellant qualifies as an "accountable person" for VAT purposes. Ultimately, the determination upholds the Revenue Commissioners' decision, concluding that the Appellant failed to provide sufficient objective evidence of economic activity to warrant VAT registration.

Case C - 622 23 Rhtb (28 November 2024)

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