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 the case of Revenue Commissioners v Wen-Plast (Research & Development) Ltd 2007 IEHC 66 the Court concluded that “it is not necessary that radical innovation is capable of being demonstrated as part of the process leading to a patent but it is sufficient that a combination of known technology could, and did, result in an invention which involved radical innovation”.

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