Motor Distributors Ltd v Revenue Commissioners

Core Citations

CONSIDERS

• Finance Act, 1992
• Finance (No. 2) Act 1992 - Articles : S-9
• Finance Act 2000 - Articles : S-101

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• Taxes Consolidation Act, 1997

COMMENTS

• Inspector of Taxes v Kiernan

REPORTED OPINION OF in

• [2001] 2 JIC 0201

CONSIDERED in

• Used Car Importers of Ireland v The Minister for Finance and Others

This document cites

• Inspector of Taxes v Kiernan