European Union:
Recent Developments In The Enforcement Of EU Tax Law In Ireland
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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.
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