Revenue News December

Thursday, December 2, 2010

by Nick Ryan

Revenue e-brief 86/10, Value Added Tax Consolidation Act 2010: this confirms that the Act was signed into law on 23 November 2010. The Act will be available shortly, prior to availability, Revenue have confirmed that the VAT Consolidation Bill 2010 can be refered to as there are no differences between the Bill and the Act.
Revenue e-brief 85/10, Refund deadline for claims of VAT expenditure for 2009: Revenue confirm that the deadline for making claims for VAT incurred by taxable persons not established in the Member State in which the VAT was incurred has been extended to March 2011.
Revenue e-brief 76/10, VAT treatment of casino gambling upheld: the recent ECJ judgement in the case of Leo-Libera GmbH has confirmed that the VAT treatment in Ireland of all types of gambling other than lotteries, betting at bookmakers or via the totalisator at horse and dog race tracks are taxable.

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