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

In Gormley v EMI Records 1998 ILRM 124 the word ‘original’ was considered in respect of a claim to copyright.

A series of articles published by a journalist were not ‘original and creative’. Healy v Breathnach 1986 III ITR 496

The subject matter of the taxpayer's book was a humorous take on various matters of Irish social and cultural history. The Tax Appeals Commissioner determined that there is little doubt that the work has cultural quality and merit within the meaning of the legal test set out in the guidelines. Accordingly the taxpayer was entitled to the exemption. 17TACD2016

The Tax Appeals Commissioner found that a collection of quotations and references on a specific place and extracts and citations from habitués did not meet the originality and creative tests. 15TACD2016

The Tax Appeals Commissioners determined that the taxpayer's work satisfied the series of legal tests and accordingly the exemption was allowed. 20TACD2016

The book was an original and creative work and had cultural merit within the meaning of the guidelines. Therefore, the Tax Appeals Commissioner determined that taxpayer was entitled to the exemption. 21TACD2017

The Tax Appeals Commissioner determined that the taxpayer was not entitled to the artists exemption, the subject matter of the book was not work of autobiography, it could not be considered as original and creative and it did not satisfy the requirements of the guidelines. 20TACD2017

Statutory tests for the artist exemption 02TACD2019

Appeal against refusal to grant the artists' exemption in respect of non fiction book which according to the taxpayer included inspiring readers to eat more vegtables and wholefoods. The book was held to be more culinary than autobiographical. 04TACD2018

This appeal concerned a claim for artists exemption on a work of non-fiction. 19TACD2020

In this appeal the appellant was determined to have satisfied the requisite legal tests under the guidelines to qualify for the artists' exemption. 131TACD2020

The entitlement of the Appellant to the artists' exemption was disallowed on the basis that Appellant's work was not original material as required by legislation. 179TACD2020