Revenue Precedent

The content shown on this page describes precedents set by Revenue judgements. To view the section of legislation to which the precedents apply, click the link below:

Revenue Precedents

Where the 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 purposes of a Double Taxation Convention, subject to tie breaker rules provided there is a 'fiscal domicile Article' within the relevant Double Taxation Convention. RT/364/94