Tax Department Chair, John Ryan, senior associate Tomás Bailey and solicitor Rachel O'Sullivan, recently contributed an article to Tax Notes International in which they provide insight into recent Irish court decisions on the authority of the Tax Appeals Commission ("TAC") to give full effect to EU law in cases involving taxpayers and Irish Revenue.
The article discusses the jurisdiction of the TAC to disapply provisions of domestic law which conflict with or infringe EU law, and considers the ability of taxpayers to fully enforce their rights under EU law before the independent expert body specifically created to resolve tax disputes in Ireland.
Tax Notes International PDF | 0.24 MB
Originally published 29/04/2021
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
