Oireachtas Joint and Select Committees
Wednesday, 17 November 2021
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2021: Committee Stage (Resumed)
Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source
Section 50 concerns the cancellation of deposits and is obviously consistent with the recent case law produced by the European Court of Justice, which determined that deposits received from a customer for supplies that have not taken place are subject to VAT. I ask the Minister to clarify, by way of example, to whom the VAT charge will apply.
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