Tax Appeals Commission determination 58TACD2023 regarding VAT, 2023

Administrative Decision Number58TACD2023
Date22 February 2023
Subject MatterVAT
1. This matter comes before the Tax Appeal Commission (hereinafter the Commission") as
an appeal against a decision by the Revenue Commissioners (hereinafter the
Respondent") made on 7 September 2022 disallowing an application by
(hereinafter the “Appellant”) pursuant to section 65 of the Value Added Tax
Consolidation Act 2010 (hereinafter the “VATCA2010”) seeking to register for Value Added
Tax (hereinafter “VAT”).
2. The Appellant is a limited liability company which was registered with the Companies
Registration Office on with a registered number and having its
registered address at .
3. On 18 July 2022 the Appellant submitted an application to the Respondent seeking to
register for VAT. The Respondent requested supporting documentation from the Appellant
and on receipt of same decided that a pre-registration visit to the Appellant be carried out.
4. On 23 August 2022 the Respondent met with the Appellant and its Tax Agents. Following
this meeting the Respondent issued its decision to disallow the Appellant’s registration for
VAT on 7 September 2022.
5. The Appellant appealed the Respondent’s decision to the Commission by way of a Notice
of Appeal dated 28 September 2022.
6. Statements of Case were received by the Commission from the Appellant on 2 December
2022 and from the Respondent on 20 December 2022. On 4 January 2023 the
Commission directed the Parties to submit Outlines of Argument in the appeal and same
were received from the Respondent on 18 January 2023 and from the Appellant on 24
January 2023.
7. On 4 January 2023 the Commission wrote to the Parties indicating its intention to
determine the within appeal pursuant to section 949U of the Taxes Consolidation Act 1997
(hereinafter the “TCA1997”) and allowed the Parties 21 days to indicate their disagreement
with same. Neither Party has objected to this course of action. As a result the within
appeal has been determined pursuant to section 949U of the TCA1997.
Legislation and Guidelines
8. The legislation relevant to the within appeal is as follows:
Section 5 of the VATCA2010 Persons who are, or who may become, accountable
(1) (a)Subject to paragraph (c), a taxable person who engages in the supply, within
the State, of taxable goods or services shall be
(i)an accountable person, and
(ii)accountable for and liable to pay the tax charged in respect of such supply.
(b)Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12,
15, 17(1), 94(3), 108C, 109A and 91J(10) shall be accountable persons.
(c)A person not established in the State who supplies goods in the State only in the
circumstances set out in section 10, or supplies a service in the State only in the
circumstances set out in section 16(3), shall not be an accountable person.
(2)Where, by virtue of section 6(1) or 7, a person has not been an accountable person
and a change of circumstances occurs from which it becomes clear that the person
is likely to become an accountable person, he or she shall be deemed, for the

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