Oireachtas Joint and Select Committees
Thursday, 8 December 2022
Public Accounts Committee
Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
9:30 am
Mr. Niall Cody:
Yes, and VAT is subject to EU rules. The European Court of Justice has ruled in relation to e-gaming and it is vatable. The ECJ distinguished between certain illegality. It distinguished between prostitution and drugs and e-gaming and the court found that e-gaming is subject to VAT in Europe.