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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
EC Commission v Republic of Ireland (ECJ Case C-554/07)
In the Republic of Ireland the State and local authorities were treated as taxable persons only where the Minister for Finance had made a specific order to that effect. The EC Commission applied to the ECJ for a ruling that this contravened the requirements of Article 13 of Directive 2006/112/EC. The ECJ granted the ruling requested holding that Ireland had failed to fulfil its obligations under the Directive.
JAL Mason v HMRC (No 2) (TC00107 – 1 July)

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