Ireland Irish guidance about the Charities VAT Compensation Scheme (maximum claim amount of €1 million has been introduced) 27 October 2021
European UnionIreland Flashback on ECJ Cases – C-108/11 (Commission v Ireland) – No reduced VAT rate for greyhounds and horses not normally intended for the preparation of foodstuffs 23 October 2021
Ireland VAT refunds no longer available on cancellation deposits and charges retained by a supplier 23 October 2021
European UnionIrelandUnited Kingdom Protocol on Ireland/Northern Ireland: European Commission proposes bespoke arrangements to benefit Northern Ireland 20 October 2021
Ireland VAT proposals in budget 2022: 9% VAT rate Hospitality extended, Carbon Tax, Excise Tax Tobacco. Flat Rate Farmers 13 October 2021
Ireland Budget 2022: reduced VAT rate of 9% for the hospitality sector is being extended to 31 August 2022 13 October 2021
European UnionIreland Flashback on ECJ Cases – C-251/16 (Cussens and Others) – VAT abuse of rights principle does not require a national measure transposing it 08 October 2021
Ireland Budget 2022: Tax Strategy Group on VAT rates, VAT Registration, EU VAT Developments, … 24 September 2021
Ireland Guidance re cases where persons may be jointly and severally liable for tax 18 September 2021
Ireland Guidance re document which is in the same format as a VAT invoice in respect of all supplies for which a VAT invoice has not been issued 18 September 2021
Ireland Irish court case related to a situation where a manufacturer of medical products provided volume based rebates to private health insurance companies 14 September 2021
Ireland Did you incur EU VAT costs in 2020 – refund claim deadline approaching fast! 14 September 2021