Cintra Infraestructureas Internacional SLU v The Revenue Commissioners

Core Citations

CONSIDERS

• Tax Credits Act 2002
• Tax Credits Act 2002
• Land and Conveyancing Law Reform Act, 2009

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• Interpretation Act, 2005
• Interpretation Act, 1937
• Minerals Development Act, 1940 - Articles : S-3
• Capital Gains Tax Act, 1975 - Articles : S-4
• Roads Act, 1993 - Articles : S-63
• Roads Act, 1993 - Articles : S-59
• Land and Conveyancing Law Reform Act, 2009 - Articles : S-11

CONSIDERS

• Cintra Infraestructuras v Revenue Commissioners
• Mara v Hummingbird Ltd
• Ó Culacháin v Mcmullan Brothers Ltd

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• Karshan (Midlands) Trading as Dominos Pizza v Revenue Commissioners
• Dunnes Stores v Revenue Commissioners
• Bookfinders Ltd v Revenue Commissioners
• Gatien Motor Company Ltd v Continental Oil Company of Ireland Ltd
• Irish Shell and B. P. Ltd v John Costello Ltd
• Street v Mountford

REFERS TO

• Dunnes Stores v Revenue Commissioners
• Karshan (Midlands) Trading as Dominos Pizza v Revenue Commissioners
• Bookfinders Ltd v Revenue Commissioners

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• Mara v Hummingbird Ltd
• Irish Shell and B. P. Ltd v John Costello Ltd
• Ó Culacháin v Mcmullan Brothers Ltd

CITES

• Gatien Motor Company Ltd v Continental Oil Company of Ireland Ltd
• Cintra Infraestructuras v Revenue Commissioners
• Street v Mountford

REPORTED OPINION OF in

• [2023] 2 JIC 1402

CONSIDERED in

• Revenue Commissioners v Covidien Ltd

This document cites

• Irish Shell and B. P. Ltd v John Costello Ltd
• Mara v Hummingbird Ltd
• Ó Culacháin v Mcmullan Brothers Ltd
• Gatien Motor Company Ltd v Continental Oil Company of Ireland Ltd
• Cintra Infraestructuras v Revenue Commissioners



See all quotations

• Street v Mountford
• Dunnes Stores v Revenue Commissioners
• Tax Credits Act 2002
• Land and Conveyancing Law Reform Act, 2009
• Karshan (Midlands) Trading as Dominos Pizza v Revenue Commissioners
• Bookfinders Ltd v Revenue Commissioners
• Taxes Consolidation Act, 1997