ARTICLE · 27 NOVEMBER 2017

Tax Litigation In Ireland, 2018

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Greg Lockhart, Joe Duffy and Kathryn Stapleton provide an overview on Tax Controversy in Ireland in the 2018 edition of Getting the Deal Through.

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Kathryn Stapleton

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Overview

1 What is the relevant legislation relating to tax administration and controversies? Other than legislation, are there other binding rules for taxpayers and the tax authority?

The relevant legislation regarding direct taxes is principally the Taxes Consolidation Act (TCA) 1997. This Act includes provisions relating to income tax, corporation tax and capital gains tax. In respect of value added tax (VAT), the relevant legislation is principally the Value-Added Tax Consolidation Act 2010. The relevant legislation regarding stamp duty is the Stamp Duties Consolidation Act 1999, with respect to capital acquisitions tax it is the Capital Acquisitions Tax Consolidation Act 2003 and, for customs, the Customs Act 2015, which implements EU customs rules. Both direct and indirect taxes are administered by the Office of the Revenue Commissioners (Revenue). Decisions of Revenue can be appealed to the recently established Tax Appeals Commission (TAC).

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