Revenue Precedents

Where an individual is chargeable to Irish tax by virtue of his/her ordinary residence status in Ireland he/she may be “fiscally domiciled” in Ireland, i.e. resident “of” Ireland for the purpose of a Double Taxation Convention, subject to the tie breaker rules provided there is a “fiscal domicile Article” within the relevant Double Taxation Convention. RT/364/94

Article XIII Ireland/Germany DTA. Government Article. Are employees of the Goethe Institute posted to Ireland from Germany, considered to be engaged in the performance of a public function and exempt from Irish tax? Yes if the individual is a German National the exemption is allowed. RT 2401/82

An individual came to Ireland from N. Ireland on 1/9/90 for a research fellowship in T.C.D. scheduled to last until 31/12/91. His claim for exemption from Irish tax under Canadian D.T.A. was refused as the Irish/Canadian D.T.A. was not applicable as he was resident in the U.K. for almost 3 years prior to his Irish assignment. Thus he came to Ireland as an individual from the U.K. – no Teachers Article in Irl/U.K. D.T.A. RT 196/91

It was possible to have more than one teaching post and still benefit from the exemption under Article 19 Ireland/France DTA provided all other conditions of the Article are satisfied. RT 457/91

Training Fellowships T.C.D. Individual came to Ireland from France in October, 1992. Sought exemption on E.U. Training Scolarship in T.C.D. from 9/93 – 8/95 under Articles 19 & 17 of Irl/France D.T.A. and section 193 TCA 1997 Sch. 32 par2. This was refused as stay was intended to be in excess of 2 years and she was an “individual from Ireland” prior to her apointment with T.C.D. (and not an “individual from France” as specified in the D.T.A.). Art. 17 exemption – Refused as payments were not made from sources outside the State. Liable therefore to Irish tax. Section 193 exemption also did not apply as she was not studying for a higher degree. RT 42/94

Teacher/Researcher – Individual previously satisfied the conditions of Article 17, Ireland/Germany DTA, exemption granted. Does a return visit for employment to the same or similar institution cause the exemption that applied to be withdrawn retrospectively. As the terms of Article 17 of the DTA were satisfied at the time, the individual was correctly entitled to the exclusion order Oct. '92 to Oct '94. In the circumstances outlined in this case, the exemption was not revoked for the return visit. All cases of this nature should be examined on an individual basis. RT 166/97

Where an individual is not resident but is ordinarily resident, he/she is not entitled to a credit for foreign tax in accordance with section 826 where double taxation occurs. However, in practice a credit for foreign tax will be given. RT 353/96

Teagasc is regarded as a research institute for the purposes of Article 19 of the IrI/France DTA and an individual may qualify for the relief provided therein if he/she satisfies all other conditions of the Article. RT 22/97

Individual carried out French National Service in Dublin school. Exemption granted under Art. 13 of the Ireland/France DTA in respect of remuneration from the French Government. RT 168/97

The application for and the receipt of a British Passport by a Irish individual satisfies the conditions of section 2 British Nationality Act 1948 and therefore the provisions of article 3(1)(c)(ii) of the Ireland/UK DTA, if applied for prior to 2 June, 1976. RT 444/96

No credit is available in Ireland for UK composite rate tax which applied to interest payments on deposits from 6 April 1985 to 5 April 1991. IT932008