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TAC seeing ‘more complex’ tax appeals

The Tax Appeals Commission (TAC) reduced the number of appeals on hand by almost 25% last year, according to its annual report for 2023.

The report shows that the commission closed 1,521 appeals valued at just under €1.4 billion last year, while the number of appeals on hand fell from 1,504 to 1,139.

The appeals body scheduled more than 400 hearings with a value of €1.4 billion last year and issued 175 determinations valued at around €409 million.

Chair Marie-Claire Maney described the year as “successful”, as the TAC had closed more appeals than it opened.

Online submissions

The commission also introduced a new case-management system in the final quarter of 2023, and Maney said that it had already provided “significant benefits”.

It has also opened a new portal to enable online submission of appeals.

The TAC chair noted that corporation tax continued to represent a substantial proportion of the amounts in dispute in appeals received last year – €522 million out of the total of €613 million.

“The trend continues of more complex appeals and ever-expanding legal issues at play,” she added.

The report shows that, of the 1,521 appeals closed last year, 714 were settled, 442 were withdrawn by the applicant, and 219 were determined by the TAC. The remainder were dismissed or refused.