#AER LINGUS CLAIM REFUND PROFESSIONAL#
#AER LINGUS CLAIM REFUND FREE#

The only activity which Ryanair had carried out was the bid itself and the court held that this did not qualify as an economic activity within the meaning of EU VAT Directives (the ‘Directives’). As the takeover bid was ultimately unsuccessful the court stated that Ryanair did not ‘take any steps or do any act towards provision of management services’, thus no direct link could be ascertained between the bid and Ryanair’s core activity of air transport. The High Court found Ryanair’s intention to acquire shares in Aer Lingus and provide management services did not constitute an economic activity. In order for VAT to be deductible there must be a direct link between the costs incurred and the activity being carried out. Ryanair then appealed to the Supreme Court on a point of law. Ryanair unsuccessfully appealed Revenue’s decision to the Appeals Commissioner and the High Court.

#AER LINGUS CLAIM REFUND PROFESSIONAL#

Revenue determined that Ryanair was not engaged in an economic activity in purchasing those professional services and refused Ryanair’s VAT refund claim. The Supreme Court has referred a question to the Court of Justice of the European Union (CJEU) on whether Ryanair is entitled to reclaim VAT incurred on legal and stockbroking fees relating to its failed attempt to acquire shares in Aer Lingus in October 2006.

Academy schools Health services Sports Charity Services Work smarter with us Professional services Board Evaluation Board Development Find a member in public practice Tailor-made support In-house training FAQs View our frequently asked questions Members & Students Membership Exams M圜G Continued Professional Development General Training and Events Branches and Regions CGIUKI Jobs Find your dream job Visit our jobs site Jobs (UK) Work experience & trainees Career progression Career guidance Our recruiters About us Learn more about us Contact us Contact us FAQs Our members Local branches and regions Directory of members Find a member in public practice Special interest groups ProShare Charitable Trust Our teams Meet the team Policy Press office Meet our partners Work for us Our vacancies Awards Tom Morrison Essay Prize President's medal

#AER LINGUS CLAIM REFUND FREE#

Home Join us Join a network of governance specialists Memberships Become a Chartered member Graduate membership Become Affiliated Student membership Membership Renewal Subscriptions Professional subscription Free subscriber Professional development Develop your skills and value Getting Qualified Study our qualifications Discover Governance Training and CPD Training courses Your continual development Competency Framework Directors' duties - becoming a NED Events Upcoming events Webinars and CPD events 2023 Awards Conferences Knowledge Governance resources Resources Recorded webinars Research Guidance notes Minute taking Subject Resource Hub Essentials Governance and Compliance Blog Podcasts Consultations Bookshop Governance in.

Aer lingus claim refund