Tax Appeals Commission determination 30TACD2023 regarding VAT, 2023

Administrative Decision Number30TACD2023
Year2023
Date23 December 2022
Subject MatterVAT
RespondentTHE 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

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