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Recent Developments in the Enforcement of EU Tax Law in Ireland

AUTHORs: John Ryan co-author(s): Tomás Bailey, Rachel O'Sullivan Services: Tax DATE: 29/04/2021

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