Ryanair Ltd v Revenue Commissioners

Core Citations

CONSIDERS

• Brendan Crawford, Inspector of Taxes v Centime Ltd
• Baa Ltd v The Commissioners for HM Revenue and Customs
• Re Frederick Inns Ltd

CONSIDERS

• Value-Added Tax Consolidation Act, 2010
• Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 1) Order 2012
• Finance (No. 2) Act, 2008

REPORTED OPINION OF in

• Ryanair Ltd v The Revenue Commissioners [2013] ITR 107
• [2013] 5 JIC 0201
• [2014] 4 IR 444

CITED in

• Dun Laoghaire Rathdown County Council v West Wood Club Ltd

REFERRED in

• Ryanair Ltd v Revenue Commissioners

This document cites

• Baa Ltd v The Commissioners for HM Revenue and Customs
• Re Frederick Inns Ltd
• Brendan Crawford, Inspector of Taxes v Centime Ltd
• Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.
• Georgios Stylianakis v Elliniko Dimosio.



See all quotations

• Kretztechnik AG v Finanzamt Linz.
• Belgische Staat v Ghent Coal Terminal NV.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (Text with EEA relevance)Text with EEA relevance
• Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the treaty on the functioning of the European Union
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Taxes Consolidation Act, 1997
• Value-Added Tax Act, 1972