TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Infringement Proceedings

The European Commission has commenced infringement proceedings against Ireland in two areas.

VAT

The European Commission has decided to refer Ireland to the European Court of Justice on its treatment of public bodies as non taxable persons for VAT purposes. The Commission has also commenced infringement proceedings against Spain and Finland.

Excise

The European Commission has decided to send Ireland a reasoned opinion – the second stage in the infringement procedure provided for in Article 226 of the EC Treaty – because of the fixing of minimum and maximum retail prices for cigarettes.