Tax Appeals Commission determination 48TACD2025 regarding VAT, 2025

• Administrative Decision Number: 48TACD2025
• Year: 2025
• Subject Matter: VAT
• Respondent: THE REVENUE COMMISSIONERS

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

48TACD2025

Between

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

Determination

2

Contents

Introduction ........................................................................................................................... 3

Background ........................................................................................................................... 3

Documentation ...................................................................................................................... 6

Legislation ............................................................................................................................. 7

Submissions ....................................................................................................................... 10

Appellant’s submissions .................................................................................................. 10

Respondent’s submissions .............................................................................................. 11

Material Facts ..................................................................................................................... 12

Uncontested Material Facts ............................................................................................. 12

Contested Material Facts ................................................................................................. 13

Findings of Material Fact ................................................................................................. 15

Analysis .............................................................................................................................. 17

Determination ..................................................................................................................... 17

Notification .......................................................................................................................... 17

Appeal ................................................................................................................................ 18