Recent developments in the enforcement of EU tax law in Ireland by John Ryan, Tomás Bailey and Rachel O'Sullivan
By: Ryan, John
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Contributor(s): Bailey, Tomás | O'Sullivan, Rachel.
Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTOS | IRLANDA | INCUMPLIMIENTO DEL DERECHO COMUNITARIO | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | UNION EUROPEA
In:
Tax Notes International v. 101, n. 12, March 22 2021, p. 1541-1545Summary: In this article, the authors examine recent Irish court decisions stating that the Tax Appeals Commission has authority to give full effect to EU law in disputes between taxpayers and Irish Revenue, there by providing taxpayers with an avenue to enforce their EU law rights before an independent expert body specifically created to resolve tax disputes.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/12-2 (Browse shelf) | Available | OP 138-B/2021/101/12-2 |
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| OP 138-B/2021/101/11-5 It's all in the drafting | OP 138-B/2021/101/1-2 Ensuring an EU carbon tax complies with WTO rules | OP 138-B/2021/101/12-1 Mission impossible | OP 138-B/2021/101/12-2 Recent developments in the enforcement of EU tax law in Ireland | OP 138-B/2021/101/12-3 Eliminating non-dutiable charges from customs value | OP 138-B/2021/101/12-4 Logistics, fulfillment, and the U.K. VAT | OP 138-B/2021/101/12-5 Italy's new dividend withholding and capital gains tax exemption for qualifying European funds |
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine recent Irish court decisions stating that the Tax Appeals Commission has authority to give full effect to EU law in disputes between taxpayers and Irish Revenue, there by providing taxpayers with an avenue to enforce their EU law rights before an independent expert body specifically created to resolve tax disputes.
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