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

Appeal against refusal to refund VAT overpayments 19TACD2018

Appeal concerning the valuation of imported cars for the purposes of ascertaining the open market selling price in respect of the calculation of VRT 22TACD2018

Appeal against refusal of incapacitated child credit 27TACD2018

Appeal between parents rregarding the single person child carer tax credit 28TACD2018

Appeal relating to the refusal by the Revenue Commissioners of a repayment of residual VRT and residual VRT charged in relation to the adaptation of a used motor vehicle in accordance with S.I. No. 353/1994 – Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 30TACD2018

Appeal regarding meaning of first-time purchaser within Help To Buy (HTB) Scheme 31TACD2018

Appeal regarding repayment of VRT under the export repayment scheme 32TACD2018