In December 2022 the Tax Appeals Commission (TAC) published a significant decision (31TACD2023) regarding the right to a defence under EU law. The case concerned a VAT notice of assessment (“the assessment”) disallowing VAT inputs of €6.5m claimed by a taxpayer over a number of years. The assessment was issued after a lengthy investigation by Revenue into VAT fraud, which formed the basis of Revenue’s contention that the taxpayer knew or should have known that the transactions to which the VAT inputs related were connected to VAT fraud.
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