In response to the Deputy’s question, the following table provides an outline of the number of determinations issued by the Tax Appeals Commission for the years 2020 to 2022:
Year
|
No. of Determinations issued
|
No. of Appeals Affected
|
Quantum €m
|
2020
|
171
|
191
|
610
|
2021
|
130
|
157
|
443
|
2022
|
190
|
237
|
292
|
Total
|
491
|
585
|
1,345
|
All determinations are published on the Commission’s website in accordance with Section 949A0 of the Taxes Consolidation Act 1997 and can be viewed by any member of the public. Each determination details the findings of each appeal. In addition to this, a searchable database of all published determinations from 2016 is also available on the website, which provides a brief summary of the determination topic and legislation referred to within each determination.
The Appeal Commissioners issue determinations based on the facts presented to them and the application of the relevant legislation pertaining to each appeal.