Tax Appeals Commission determination 30TACD2023 regarding VAT, 2023

• Administrative Decision Number: 30TACD2023
• Date: 23 December 2022
• Subject Matter: VAT
• Respondent: THE REVENUE COMMISSIONERS

1

30TACD2023

Between

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

Determination

2

Contents

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

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

Legislation and Guidelines .................................................................................................... 5

Section 101 VATCA2003 – Intra-Community refunds of tax: ............................................. 5

Council Directive 2008/9/EC of 12 January 2008: ............................................................ 11

AGREEMENT on the withdrawal of the United Kingdom of Great Britain and Northern

Ireland from the European Union and the European Atomic Energy Community L29/7

(hereinafter the “Withdrawal Agreement”) ........................................................................ 14

The Protocol on Ireland/Northern Ireland included in the Withdrawal Agreement and the

consequential technical adaptations to Article 184 “Negotiations on the future relationship”

and Article 185 “Entry into force and application” of the Agreement on the withdrawal of

the United Kingdom of Great Britain and Northern Ireland from the European Union and

the European Atomic Energy Community. (hereinafter the “Northern Ireland Protocol”) .. 15

Submissions ....................................................................................................................... 16

Appellant Submissions and Witness Evidence ................................................................ 16

Witness – ............................................................................................... 17

Respondent Submissions ................................................................................................ 18

Material Facts ..................................................................................................................... 19

Analysis .............................................................................................................................. 24

Determination ..................................................................................................................... 28