Dáil Éireann Debate, Tuesday - 31 January 2017
125. Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners or his Department have examined whether the recent ECJ ruling on VAT on the M50 toll will have any effect on any other applications of VAT; and if he will make a statement on the matter. [3961/17]
View answerI am advised by the Revenue Commissioners that this judgment was published on Thursday 19th January and that they are considering its implications. The CJEU ruling was given in answer to questions referred to it by the Tax Appeal Commissioners in relation to an appeal case; therefore the ruling must be interpreted and applied in the first instance by the Tax Appeal Commissioners to the case in question. Revenue's evaluation of the implications of the judgment will be finalised following the conclusion of the appeal process in this case.
