Value Added Tax Consolidation Act 2010 section 119

Appeals

Section 119 provides a right of appeal to the Appeal Commissioners against certain Revenue determinations and decisions relating to VAT, where no other appeal mechanism exists under the Act.

• A person aggrieved by a Revenue determination on specified VAT matters — including VAT group registration, joint liability for supplies on land, open market value determinations, VAT refunding agent authorisation, invoice errors, intra-Community refund refusals, regulatory charges, and repayment claims — may appeal to the Appeal Commissioners within 30 days of the notice of determination.
• A person aggrieved by a Revenue decision that they are not an accountable person may also appeal to the Appeal Commissioners within 30 days, providing a route to challenge a refusal of VAT registration.
• Where Revenue fails to make a decision on an intra-Community refund application within the statutory time limits, that failure is treated as a refusal, which can then be appealed.
• All appeals under this section are made in accordance with section 949I of the Taxes Consolidation Act 1997, which governs the new tax appeals process introduced on 21 March 2016 by the Finance (Tax Appeals) Act 2015.