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

This appeal concerned a negative PAYE adjustment which was determined to be invalid on the basis that Revenue's powers to adjust tax credits is limited to personal tax credits, and not to credits for tax paid. 21TACD2020

This case considered the validity of an amended notice of assessment issued by Revenue Perrigo Pharma International Designated Activity Company v John McNamara, Revenue Commissioners, Minister for Finance, Attorney General [2020] IEHC 522

Income tax, world-wide income for the purposes of the imposition of the Domicile Levy 14TACD2023

Whether or not a distribution from Approved Retirement Fund “ARF” counts as capital - Portuguese Irish Tax Treaty 28TACD2023

Appeal against notices of amended assessment to Income Tax 61TACD2023