Tax Litigation in Ireland

Companies establish commercial relationships in order to sell and buy services or products. At moments, business partners may experience various types of situations which will require the legal intervention of the local courts. One of the most common reasons for which companies in Ireland can decide to start a litigation process is related to the non-payment of financial obligations of the third parties. Another reason can relate to the non-compliance with the taxation requirements. Businessmen who are involved in such a situation can receive legal assistance on the case from our team of Irish solicitors. 

 

Investors with business activities in Ireland should know that the most common reasons to begin a tax litigation case refer to the following: 

 

• the non-filing of tax returns;

• non-payment of taxes;

• under-payment of taxes. 

 

The main rules and regulations under which tax litigation is performed in Ireland are set out by the Taxes Consolidation Act, Value Added Tax Consolidation Act and the Stamp Duty Consolidation Act. 

 

It is important to know that the local legislation prescribes that these types of cases can be dealt, as a first measure, outside the courts. However, if an amicable resolution can’t be obtained, the parties will have to address to an Irish court; our team of Irish lawyers can provide further details.

 

Companies in Ireland involved in tax litigation will address, in the first instance, to the Appeal Commissioner; the meeting will be heard in a private manner. The case can be further addressed to the Circuit Court in the situation in which the process is started by the part liable to taxation. 

 

Still, if these institutions will not be able to provide a resolution to the case, the parties involved can appeal to the Irish High Court and, in the last instance, to the Irish Supreme Court. 

 

According to the Taxes Consolidation Act, a person can be charged with tax offences in the following situations: 

 

• the person facilitated the tax fraud process;

• the person was involved in a tax fraud with another individual;

• the person acted on his or her name in a tax fraud. 

 

Persons who are interested in receiving more information on the tax litigation in Ireland can contact our law firm for consultations or legal representation on this matter.