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 taxpayer companies were formed with a view to the commercial exploitation of an invention based on a car wash system. Revenue gave advance rulings (without knowing all the facts) to the effect that the grant of licenses to third companies and the income deriving from the patent qualified as income from a patent under the Taxes Consolidation Act 1997. It was held the advance ruling by Revenue could not be binding as they made it without being aware of all of the facts. Pandion Haliaetus Limited Ospreycare Ltd, Osprey Systems Design Ltd v The Revenue Commissioners 1987 ITR 670