Advertisement

We need your help now

Support from readers like you keeps The Journal open.

You are visiting us because we have something you value. Independent, unbiased news that tells the truth. Advertising revenue goes some way to support our mission, but this year it has not been enough.

If you've seen value in our reporting, please contribute what you can, so we can continue to produce accurate and meaningful journalism. For everyone who needs it.

Paul White/AP

Ireland wins at EU's top court over legality of its VAT laws

The European Court of Justice rejects a challenge from the European Commission over the structure of Irish VAT laws.

THE EUROPEAN UNION’S uppermost court has rejected a complaint from the European Commission about the structure of Ireland’s VAT laws.

The Luxembourg-based court rejected the Commission’s arguments that Ireland was in breach of a European directive which governs how VAT is levied on groups of companies.

Under Irish law a holding company, whose only role is to hold shares in other companies, is not obliged to pay VAT because it does not engage in any trading itself.

However, Ireland groups those non-taxable holding companies together with their subsidiaries when calculating their joint VAT liabilities, on the basis that a holding company can be held responsible for the liabilities of its subsidiary if it was to go bust.

The Commission opposed this, believing that a directive agreed by member states in 2006 did not provide for taxable and non-taxable entities to be grouped together for this purpose.

The European Court of Justice ruled this morning that it was ‘not evident’ that Ireland’s VAT laws were contrary to the objectives of the directive.

It found, “on the contrary”, that Ireland’s laws made it simpler for both companies and tax authorities to evaluate the financial affairs of a group of companies, and helped to cut down on fraud by ensuring close links between each of the companies concerned.

The case had been expected to fall in Ireland’s favour since last year, when an advocate-general – who issues non-binding opinions on cases before the ECJ’s judges make a final decision – had found in Ireland’s favour.

The Commission was ordered to pay Ireland’s legal costs.

Four other EU member states – the UK, Denmark, Finland and the Czech Republic – had been joined in the case as ‘interveners’, as they operated similar systems to Ireland and also wanted to put forward arguments in Ireland’s favour.

Readers like you are keeping these stories free for everyone...
A mix of advertising and supporting contributions helps keep paywalls away from valuable information like this article. Over 5,000 readers like you have already stepped up and support us with a monthly payment or a once-off donation.

Close
18 Comments
    Install the app to use these features.
    Mute Fly The Irish Flag
    Favourite Fly The Irish Flag
    Report
    May 13th 2012, 9:24 AM

    If it was down to me, harvest what you can & put the rest in a cloth sack, big party (black not permitted), then cremetation & disposal of ashes with a tree planting.

    Ultimately though, Whatever brings peace to those left behind. Not going to make much difference to me.

    176
    Install the app to use these features.
    Mute Emsy wemsy
    Favourite Emsy wemsy
    Report
    May 13th 2012, 9:36 AM

    That’s pretty much what I’d like…..not sure I’d count on the big party though,how crap if no one showed up hehehehe

    55
    Install the app to use these features.
    Mute Conor Oneill
    Favourite Conor Oneill
    Report
    May 13th 2012, 10:14 AM

    I don’t want to die. Putting it off by mega loading vitamin c 1000mg per day.

    108
    Install the app to use these features.
    Mute Shanti Om
    Favourite Shanti Om
    Report
    May 13th 2012, 2:41 PM

    I know it’s a joke, but that’s not a mega dose of vitamin C..
    Humans, guinea pigs, primates and bats are the only mammals who do not produce their own vitamin C. The mammals that do, produce the equivalent of about 10g per day.

    If you overdose on vitamin C it has a laxative effect, it’s called “bowel tolerance”. You get loose bowels, same way you do when you reach bowel tolerance of magnesium (hence why milk of magnesia does such a good job of cleaning you out). Anything up to bowel tolerance is considered healthy.

    That can be anything from 1-10g per day, it all depends on your bowels.. The 60mg RDA is literally the amount you need to not get a deficiency, not the amount you need to detoxify homocysteine or histamine, or to have anti oxidant benefits.

    15
    Install the app to use these features.
    Mute Conor Oneill
    Favourite Conor Oneill
    Report
    May 13th 2012, 3:10 PM

    No laxative effect if you spread out the dosage. I don’t take all at once. It’s water soluble impossible to over dose. The rda is a joke

    6
    See 4 more replies ▾
    Install the app to use these features.
    Mute Shanti Om
    Favourite Shanti Om
    Report
    May 13th 2012, 3:36 PM

    Well, it is a water soluble vitamin..
    Just hope your soluble is sweetener free and has citrus bioflavonoids or else it’s self defeating :)

    1
    Install the app to use these features.
    Mute Conor Oneill
    Favourite Conor Oneill
    Report
    May 13th 2012, 3:45 PM

    Why?

    3
    Install the app to use these features.
    Mute Shanti Om
    Favourite Shanti Om
    Report
    May 13th 2012, 4:19 PM

    Ascorbic acid is only a part of vitamin C. When you take ascorbic acid the body needs to find citrus bioflavonoids (like rutin and hespedrin) in order to be used effectively by the body. Otherwise it’s simply excreted, which can overload the kidneys.

    The sweeteners, well.. Aspartame (aspartic acid and methanol), Sodium Saccharin (coal tar) and sucralose (glucose and chlorine) aren’t exactly the health foods they are made out to be..

    4
    Install the app to use these features.
    Mute Lois Mcgrath
    Favourite Lois Mcgrath
    Report
    May 13th 2012, 5:19 PM

    try vitamin D…its been year since I’ve had a cold or flu……yes i’m going to live forever ;-))

    3
    Install the app to use these features.
    Mute Adam O'Sullivan
    Favourite Adam O'Sullivan
    Report
    May 13th 2012, 9:50 AM

    I want to be buried at sea. Well my mother in law always said she’d tap dance on my grave!

    94
    Install the app to use these features.
    Mute Conor Conneally
    Favourite Conor Conneally
    Report
    May 13th 2012, 9:49 AM

    I thought the Funeral was always secondary to the wake. Where everyone the deceased ever knew is crammed into a house with Mountains of Hang sangwidges and cups of tae.

    74
    Install the app to use these features.
    Mute Richard Keogh
    Favourite Richard Keogh
    Report
    May 13th 2012, 10:01 AM

    I don’t want any ceremony. Morgue, crematorium, ashes scattered preferably near a racecourse. No ceremonies, no wake and definitely no religious nonsense of any type.

    62
    Install the app to use these features.
    Mute jim redmond
    Favourite jim redmond
    Report
    May 13th 2012, 10:14 AM

    I was at a humanist funeral of a friend last year and I have to say it was perfect – a real reflection of who he was with no religious nonsense.

    94
    Install the app to use these features.
    Mute Michael Fagan
    Favourite Michael Fagan
    Report
    May 13th 2012, 11:12 AM

    We need more competition between the funeral parlours. Prices of funerals so are exorbitant one might suspect a cartel arrangement

    37
    Install the app to use these features.
    Mute Frank Faldo
    Favourite Frank Faldo
    Report
    May 13th 2012, 12:02 PM

    There is not much room left in Glassnevin and I hope to be buried there. What I wish writted on my gravestone is This is my new address NO BILLS.

    30
    Install the app to use these features.
    Mute JibberIrish
    Favourite JibberIrish
    Report
    May 13th 2012, 9:30 AM

    Always the more green scenic option of the Dublin mountains on the cheap. http://www.UpsetIrelandGangland.com

    23
    Install the app to use these features.
    Mute Noddy Mooney
    Favourite Noddy Mooney
    Report
    May 13th 2012, 2:17 PM

    No mention of donating your body to science in the article. TCD and The Royal College of Surgeons (possibly others) offer this option.

    21
    Install the app to use these features.
    Mute Shanti Om
    Favourite Shanti Om
    Report
    May 13th 2012, 2:42 PM

    Or you can donate yourself to Gunther Van Haagens plastination institute!

    14
    Install the app to use these features.
    Mute Ann Reddin
    Favourite Ann Reddin
    Report
    May 14th 2012, 1:16 AM

    I have filled out the forms to leave my body to the College of Surgeons, which is literally 50 paces from my front door, my kitchen window looks directly at the main entrance of the college on York Street. They wont even need to ring for an ambulance – someone can just run over and get a trolley, and I’ll be still warm when I get there :O)

    14
    Install the app to use these features.
    Mute John Deadhappy Brady
    Favourite John Deadhappy Brady
    Report
    May 13th 2012, 12:25 PM

    Im a funeral clown. I make people happy at funerals. I havn’t done a funeral yet but I hope somebody would want me sometime:) http://www.facebook.com/deadhappyireland. “Like” and “Share” if you would like a Dead Happy Funeral:)

    20
    Install the app to use these features.
    Mute AlanSmyth
    Favourite AlanSmyth
    Report
    May 13th 2012, 10:33 AM

    I think it depends on what way I go. If its sudden and unexpected you can’t control how people would feel. If I knew I was dying like a long term illness have a party celebrate my life go on the lash (again no black)

    20
    Install the app to use these features.
    Mute Rodger O Waters
    Favourite Rodger O Waters
    Report
    May 13th 2012, 10:44 AM

    Smoking or non smoking,cremated or buried , I’d go for the ashes in space myself,

    19
    Install the app to use these features.
    Mute Baigneuse 1910
    Favourite Baigneuse 1910
    Report
    May 13th 2012, 6:31 PM

    When Gene Roddenberry, creator of Star Trek died, he had his ashes launched into orbit aboard a Pegasus rocket. Perfectly poetic!

    7
    Install the app to use these features.
    Mute Shanti Om
    Favourite Shanti Om
    Report
    May 13th 2012, 2:44 PM

    I heard someone talking about a “Sky Burial”, where you are basically left out for the animals to feed on, so that your death can contribute to the survival of a wild animal.. Although I’m sure you would need to be deemed safe for consumption!

    17
    Install the app to use these features.
    Mute louise
    Favourite louise
    Report
    May 13th 2012, 2:08 PM

    What a depressing subject

    8
Submit a report
Please help us understand how this comment violates our community guidelines.
Thank you for the feedback
Your feedback has been sent to our team for review.
JournalTv
News in 60 seconds