Tax Litigation

Our Tax Litigation experts combine our unrivalled expertise in litigation and tax law. The team has assisted companies and individuals in successfully challenging tax assessments and recovering tax, including acting in significant recent Irish tax cases. Tax disputes are increasingly common. This is the result of constant changes in tax legislation and its increasing complexity. Recent increases in taxation levels coupled with the growth in enforcement activities have also led to more contentious tax issues arising. These issues require expert handling.

As well as our in-house Tax Group, we work closely with external tax advisors and accountancy firms in advising clients on a wide range of contentious matters concerning:

  • The powers of the Revenue
  • Conflicts arising between Irish and EU tax legislation or international tax treaties
  • Validity of tax assessments
  • Tax refund claims

Key cases include:

  • The first tax case admitted to the Commercial Court, where we successfully argued that the Ireland-Italy Double Taxation Agreement covered Capital Gains Tax and that our client was therefore not liable to pay approximately €3.5m Irish tax on gains realised from the sale of shares. The Revenue has appealed to the Supreme Court.
  • Successfully representing and advising Erin Executor & Trustee Co. Limited in relation to the recovery of substantial VAT from the Revenue Commissioners relative to VAT paid on leases.
  • Advising on a Commercial Court dispute involving a conflict between Irish and EU VAT legislation (“VAT Directive” 2006/12/EC). This involved a hearing before the Appeal Commissioners. The action resulted in a change to the Irish VAT legislation in favour of our client. Our client stated a case to the High Court seeking a determination on the interpretation of the VAT legislation prior to the change, which finally led to a resolution between the parties.