Ireland – Appeal Commissioners’ Cases
95TACD2021 – Appellant v Revenue Commissioners –24 June 2021
This case relates to the application of the Elida Gibbs and Boehringer EU VAT cases in an Irish context.
More specifically, the case related to a situation where a manufacturer of medical products provided volume based rebates to private health insurance companies, whether that resulted in a reduction in the consideration received by the Appellant and whether the Appellant is entitled to a repayment of VAT for the rebated amount (in line with the aforementioned cases).
Drawing extensively from a number of EU VAT cases, including Elida Gibbs and Boehringer, the Tax Appeals Commission (TAC) found that it was a matter of fact that the Appellant granted discounts to the insurance companies in respect of the reimbursement payments to the private hospitals.