Minister of Finance, Mr Michael Noonan TD, launched a public consultation process in relation to amendments of the tax appeal system. The Department of Finance launched the consultation process after many professional bodies expressed their discontentment with the current system. Currently, there are long delays in having a case heard and decisions made are not published. The Irish Tax Institute (“ITI”) published a response to the consultation in which they made the followin

As of 1 January 2015 new VAT regulations apply to the digital economy. Suppliers of telecommunications, electronically supplied services and radio/television broadcasting services to non taxable persons must apply VAT in accordance with VAT rates in the country of residence of the customer. To help suppliers cope with this change the Mini One Stop Shop (“MOSS”) was established. MOSS is an optional web portal service where taxable persons registered in a Member State (the Memb