Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

The case of Revenue Commissioners v Wen-Plast (Research & Development) Ltd 2007 IEHC 66, considered whether the patented invention of a fire-resitant, hygienic door set, which included a fire resistant strip encased in a plastic material, ‘involved radical innovation’ within the meaning of section 141.

Four year time limit for the raising of assessments to dividend withholding tax 16TACD2019