Tax Appeals Commission determination 159TACD2022 regarding VAT, 2022

Administrative Decision Number159TACD2022
Date30 September 2022
Subject MatterVAT
RespondentREVENUE COMMISSIONERS
1
Between
Appellant
and
REVENUE COMMISSIONERS
Respondent
Determination
Introduction
1. This is an appeal to the Tax Appeals Commission (“the Commission”) by the
(“the Appellant”) against the imposition by the Revenue Commissioners
(“the Respondent”) of customs duty and Value Added Tax (“VAT”) in the amount of
€11217.95 (customs duty of €784.60 and VAT of €10433.35) on the importation of statues
and ironworks (“the Goods”) from China in September 2020.
2. The appeal proceeded by way of a hearing on 31 August 2022.
Background
3. The Goods were purchased from China (“the
Sender”). On 9 July 2020, the Sender issued an invoice in the amount of $58,350. The
Goods were transported from China to Ireland by ship.
4. On 15 September 2020, , trustee of the Appellant, sought an exemption
from import duty and VAT from the Respondent for the Goods “for charitable and
humanitarian organisations”. The Respondent replied, setting out three categories of
goods which qualify for relief.
159TACD2022

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