Tax Appeals Commission determination 109TACD2020 regarding VAT, 2020

• Administrative Decision Number: 109TACD2020
• Year: 2020
• Date: 16 April 2020
• Subject Matter: VAT
• Respondent: REVENUE COMMISSIONERS

1

Ref: 109TACD2020

BETWEEN/

APPELLANT

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal pursuant to section 119(1)(h) Value Added Tax Consolidation Act

2010 (VATCA 2010) against a refusal by the Respondent to refund the Value Added

Tax (VAT) claimed by the Appellant.

2. This appeal centres on whether the Appellant is entitled to claim a refund of VAT in

respect of a number of transactions carried out in 2013 relating to the purchase of

entitlements to EU-related farm support payments.

3. This case is adjudicated with a hearing, held on 4 March 2020, in accordance with Chapter

4 Part40A Taxes Consolidation Act 1997 (TCA 1997).