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 in respect of a deduction for tax paid on the purchase of goods included in the return for one year against the VAT liability for the previous year on the grounds of the 4-year time limit prescribed by s99(4) VATCA2010. 18TACD2018

This appeal considered who was liable for a VAT liability on a bank forced sale of properties. It was determined that as there was no appointment of a receiver or mortgagee in possession by the bank, the Appellant could not rely on section 22(3) VATCA to transfer the VAT liability for the sale of the properties to the bank. 149TACD2020