Brendan Crawford, Inspector of Taxes v Centime Ltd

Core Citations

CONSIDERS

• Tempany v Hynes

CONSIDERS

• Value-Added Tax Act, 1972
• Value Added Tax Act 1994 - Articles : S-9
• Value Added Tax Act 1994 - Articles : S-20

REFERS TO

• Gilroy v Flynn
• Tempany v Hynes

FOLLOWS

REPORTED OPINION OF in

• [1998-2005] VI ITR 823
• [2005] 10 JIC 2103
• [2006] 1 ILRM 543

[See more]

• [2006] 2 IR 106

CITED in

• Irish Life & Permament Plc v Duff and Another

REFERRED in

• D.E v Minister for Justice and Equality
• Pfakacha v Minister for Justice
• W. v Gleeson (Appeals Officer)

CONSIDERED in

• Ryanair Ltd v Commission for Aviation Regulation
• Ryanair Ltd v Revenue Commissioners
• Delaney v The Personal Injuries Board and Others

[See more]

• Health Service Executive (HSE) Dublin North East v Umar
• Onuawuchi v Minister for Justice, Equality and Law Reform

This document cites

• K (S) v DPP
• Tempany v Hynes
• Gilroy v Flynn
• Tempany v Hynes
• Value Added Tax Act 1994



See all quotations

• Albert Alexis and others v Commission of the European Communities.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• Grundstückgemeinschaft Schloßstraße GbR contra Finanzamt Paderborn.
• Finanzamt Goslar contra Brigitte Breitsohl.
• Taxes Consolidation Act, 1997