Tax Appeals Commission determination 48TACD2025 regarding VAT, 2025

• Administrative Decision Number: 48TACD2025
• Year: 2025
• Date: 24 January 2025
• 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