Tax Appeals Commission determination 106TACD2023 regarding Value Added Tax, 2023

Administrative Decision Number106TACD2023
Year2023
Date02 June 2023
Subject MatterValue Added Tax
RespondentThe Criminal Assets Bureau
1
Between
Appellant
and
The Criminal Assets Bureau
Respondent
Determination
Introduction
1. This is an appeal to the Tax Appeals Commission (“the Commission”) pursuant to and in
accordance with the provisions of section 949I of the Taxes Consolidation Act 1997 (“the
TCA 1997”) brought on behalf of (“the Appellant”)
against Notices of Assessment to Value Added Tax (“VAT”) issued on 8 May 2019 by the
Criminal Assets Bureau (“the Respondent”) for the periods 1 January 2015 to 31
December, 2015 in the sum of €547,615; 1 January 2016 to 31 December, 2016 in the
sum of €1,132,791; 1 January 2017 to 31 December, 2017 in the sum of €434,425; and 1
January 2018 to 31 December, 2018 in the sum of €91,398.
2. The liabilities arose in circumstances where the Respondent withdrew the zero-rate
provision for VAT applied by the Appellant to sales of in the United Kingdom
(“UK”), as the Appellant did not comply with the provisions of Regulation 29 of the Value
Added Tax Regulations 2010 (S.I. No. 639 of 2010) (“the Regulations”), in so far as the
Appellant failed to retain requisite documentary evidence that the goods were removed
from the State and transported to another Member State, namely the UK.
106TACD2023
2
3. The appeal proceeded by way of a hearing on 27 March 2022. The Appellant was
represented by Junior Counsel and its Accountant (“the Appellant’s
representative). The Respondent was represented by Senior Counsel.
Background
4. The Appellant is engaged in the trade business. The Respondent submits that
since 18 April 2013, the Appellant has been registered as a taxpayer in respect of tax
heads VAT, Corporation Tax and PREM.
5. As part of an investigation conducted by the Respondent, it evaluated the VAT returns
filed by the Appellant for all VAT periods from 1 January 2015 to 31 December 2018. The
Respondent, in its statement of case filed in relation to this appeal, sets out the VAT
returns of the Appellant for the period 1 January 2015 to 31 December 2018. The
Respondent summarises the VAT returns as follows:
Period
Start
Period End
T1
T2
T3
T4
E1
E2
01/01/2015
30/04/2015
11,013
3,395
7,618
0
2,235,821
2,199,131
01/05/2015
31/08/2015
655,058
643,955
11,103
0
2,835,344
2,786,744
01/09/2015
31/12/2015
853,472
849,076
4,396
0
3,736,646
3,668,875
01/01/2016
30/04/2016
12,415
8,813
3,602
0
30,406
0
01/05/2016
31/08/2016
9,573
4,638
4,935
0
2,790,265
2,737,183
01/09/2016
31/10/2016
2,966
1,799
1,167
0
0
0
01/11/2016
31/12/2016
1,904
2,049
0
145
0
0
01/01/2017
28/02/2017
6,609
3,084
3,525
0
177,954
174,204
01/03/2017
30/04/2017
6,018
1,560
4,458
0
523,238
509,800
01/05/2017
30/06/2017
5,231
997
4,234
0
1,802,098
1,758,024
01/07/2017
31/08/2017
2,626
467
2,159
0
0
0
01/09/2017
31/10/2017
62,588
61,079
1,509
0
267,641
260,193
01/11/2017
31/12/2017
4,154
680
3,474
0
449,979
436,059
01/01/2018
28/02/2018
5,346
1,733
3,613
0
240,425
232,677
01/03/2018
30/04/2018
2,220
524
1,696
0
531,794
518,521
01/05/2018
30/06/2018
2,647
781
1,866
0
531,794
518,521
01/07/2018
31/08/2018
1,851
915
936
0
124,753
122,068

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