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

High Court held that the Appeal Commissioners was correct in holding that the exploitation of copyrights was a supply of services. Phonographic Performance (Ireland) Ltd v Somers (Inspector of Taxes) 1991 IV ITR 314

The Appellant, a seaman, is seeking repayment of VAT paid by a Receiver in effecting the sale of the Appellant’s capacity. 01TACD2023