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99 toradh in 36 doiciméad

  1. #1224767

    agus féadfaidh na rialacháin, chun críocha na Caibidle seo nó chun críocha na rialachán, feidhm a thabhairt d'aon fhoráil den Acht seo (le modhnuithe nó gan modhnuithe), agus go háirithe na forálacha maidir le hachomharc a athéisteacht nó cás a shonrú ag iarraidh tuairim na hArd-Chúirte ar phonc dlí.

    and the regulations may apply for the purposes of this Chapter or of the regulations any provision of this Act (with or without modifications), and in particular the provisions relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  2. #1227953

    (10) Is i gcúirt iata a bheidh gach athéisteacht achomhairc ag an gCúirt Chuarda faoi alt 429 agus, más mar sin a theastóidh ón duine arb é a inmhuirireacht i leith cánach is ábhar don chás, is gcúirt iata a dhéanfar gach éisteacht ag an Ard-Chúirt nó ag an gCúirt Uachtarach ar chás a shonrófar faoi alt 428 nó 430.

    (10) Every rehearing of an appeal by the Circuit Court under section 429 shall be held in camera, and every hearing by the High Court or the Supreme Court of a case stated under section 428 or 430 shall, if the person whose chargeability to tax is the subject of the case so desires, be held in camera.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  3. #1228144

    —(1) Duine ar bith arb éagóir leis cinneadh na gCoimisinéirí Speisialta in aon achomharc i gcoinne measúnachta a rinneadh air féadfaidh sé, ar fhógra i scríbhinn a thabhairt don chigire agus laistigh de dheich lá tar éis an chinnidh sin, a éileamh go ndéanfar a achomharc a athéisteacht ag an mbreitheamh den Chúirt Chuarda ar ina Chuaird atá, i gcás—

    —(1) Any person who is aggrieved by the determination of the Special Commissioners in any appeal against an assessment made upon him may, on giving notice in writing to the inspector, within ten days after such determination, require that his appeal shall be reheard, by the judge of the Circuit Court in whose circuit is situate, in the case of—

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  4. #1228156

    (2) Déanfaidh an breitheamh sin, a luaithe is caothúil, an t-achomharc a athéisteacht agus a chinneadh, agus beidh aige agus feidhmeoidh sé na cumhachtaí agus na húdaráis chéanna maidir leis an measúnacht a ndearnadh achomharc ina coinne, maidir leis an gcinneadh, agus maidir le gach ábhar dá dhroim sin, a fhéadfadh a bheith ag na Coimisinéirí Speisialta agus a d'fhéadfaidís a fheidhmiú agus, faoi réir alt 430, is cinneadh críochnaitheach dochloíte a bheidh ina chinneadh air.

    (2) The said judge shall, with all convenient speed, rehear and determine the appeal, and shall have and exercise the same powers and authorities in relation to the assessment appealed against, the determination, and all matters consequent thereon, as the Special Commissioners might have and exercise, and his determination thereon shall, subject to section 430, be final and conclusive.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  5. #1228797

    (4) I gcás ina ndéanfar iarratas faoi fho-alt (3), déanfaidh na Coimisinéirí Speisialta an t-éileamh a éisteacht agus a chinneadh ionann agus dá mba achomharc é a rinneadh chucu i gcoinne measúnachta agus beidh éifeacht dá réir sin, le haon mhodhnuithe is gá, ag forálacha uile an Achta seo maidir le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hachomhairc a athéisteacht agus le cás a shonrú le haghaidh tuairim na hArd-Chúirte ar phonc dlí).

    (4) Where an application is made under subsection (3), the Special Commissioners shall hear and determine the claim in like manner as an appeal made to them against an assessment and all the provisions of this Act relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  6. #1231392

    (1) Faoi réir mhír 14, aon éileamh ar liúntas ar mhodh creidmheasa do cháin choigríche i leith aon ioncaim déanfar é, i scríbhinn, chun an chigire tráth nach déanaí ná sé bliana ó dheireadh na bliana measúnachta iomchuí, agus, má dhéanann an cigire agóid i gcoinne aon éilimh den tsórt sin, éistfidh agus cinnfidh na Coimisinéirí Speisialta é ionann is dá mba achomharc chucu i gcoinne measúnachta i leith cánach ioncaim é agus, faoi réir na modhnuithe is gá, beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc a athéisteacht nó cás a shonrú ag lorg tuairime na hArdchúirte ar phointe dlí.

    (1) Subject to paragraph 14, any claim for an allowance by way of credit for foreign tax in respect of any income shall be made in writing to the inspector not later than six years from the end of the relevant year of assessment, and, if the inspector objects to any such claim, it shall be heard and determined by the Special Commissioners as if it were an appeal to them against an assessment to income tax and the provisions of this Act relating to the rehearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly. [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  7. #1231769

    Má bhíonn an Chuideachta nó na Coimisinéirí Ioncaim míshásta le cinneadh na gCoimisinéirí Speisialta ar aon achomharc faoi na forálacha roimhe seo den Sceideal seo, féadfaidh siad, ar fhógra a thabhairt do Chléireach na gCoimisinéirí Speisialta laistigh de lá agus fiche tar éis an chinnidh, a iarraidh go ndéanfaidh an Bord Réiteoirí an t-achomharc a athéisteacht agus tarchuirfidh na Coimisinéirí Speisialta chun an Bhoird aon doiciméad ina seilbh a seachadadh dóibh chun críocha an achomhairc.

    If either the Company or the Revenue Commissioners are dissatisfied with the determination of the Special Commissioners on any appeal under the foregoing provisions of this Schedule, they may, on giving notice to the Clerk to the Special Commissioners within twenty-one days after the determination, require the appeal to be reheard by the Board of Referees and the Special Commissioners shall transmit to the Board any document the possession which was delivered to them for the purposes of the appeal.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  8. #1231771

    Déanfaidh an Bord an t-achomarc a athéisteacht agus a chinneadh agus beidh aige na cumhachtaí agus na húdaráis chéanna i ndáil leis an achomharc a bhféadfaidh na Coimisinéirí Speisialta iad a bheith acu agus a fheidhmiú, agus is cinneadh críochnaitheach dochloíte a bheidh i gcinneadh an Bhoird air sin:

    The Board shall rehear and determine the appeal and shall have and exercise the same powers and authorities in relation to the appeal as the Special Commissioners might have and exercise, and the determination of the Board thereon shall be final and conclusive:

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  9. #1231773

    Ar choinníoll go mbeidh feidhm, leis na modhnuithe is gá, ag alt 428 (a bhaineann le cás a shonrú ar phone dlí) i gcás aon athéisteacht agus cinneadh den sórt sin mar atá feidhm aige i gcás achomharc chun na gCoimisinéirí Speisialta faoin Acht sin.

    Provided that section 428 (which relates to the statement of a case on a point of law), shall apply with the necessary modifications in the case of any such rehearing and determination as it applies in the case of appeals to the Special Commissioners under the said Act.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  10. #1236988

    (5) Éistfidh agus cinnfidh na Coimisinéirí Speisialta an t-achomharc de réir na bprionsabal a leanfaidh na Coimisinéirí Ioncaim agus iad ag cinneadh na n-iarratas faoin alt seo, agus faoina réir sin, mar a dhéanfadh siad i gcás achomhairc chucu i gcoinne measúnachta i leith cháin bhrabús corparáide, agus beidh feidhm dá réir sin, le haon mhodhnuithe is gá, ag na forálacha a bhaineann le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hachomharc a athéisteacht agus le cás a ríomh chun tuairim na hArd-Chúirte a fháil ar phonc dlí):

    (5) The Special Commissioners shall thereupon hear and determine the appeal in accordance with the principles to be followed by the Revenue Commissioners in determining the applications under this section, and subject thereto, in like manner as in the case of an appeal to them against an assessment to corporation profits tax, and the provisions relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications:

    Uimhir 17 de 1967: AN tACHT AIRGEADAIS, 1967

  11. #1251453

    (c) féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda aon chionroinnt a dhéanfar faoi mhír (b) a leasú nuair a éistfear nó a athéistfear achomharc i gcoinne measúnacht a rinneadh ar fhoras na cionroinnte, ach, nuair a bheidh aon achomharc den sórt sin á éisteacht nó á athéisteacht, beidh deimhniú ón gCoimisinéir Luachála a thairgfidh ceachtar páirtí san achomharc agus a dhéanfaidh, maidir le maoin atá luacháilte faoi na hAchtanna Luachála mar aonad, an méid de luacháil inrátaithe na maoine is inchurtha i leith aon choda den mhaoin ina fhianaise ar an méid is inchurtha amhlaidh.”, agus

    ( c ) An apportionment made under paragraph ( b ) may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against an assessment made on the basis of the apportionment, but, on the hearing, or the rehearing, of any such appeal a certificate of the Commissioner of Valuation tendered by either party to the appeal and stating, as regards property valued under the Valuation Acts as a unit, the amount of the rateable valuation of the property attributable to any part of the property, shall be evidence of the amount so attributable."; and

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  12. #1264102

    “(4) D'ainneoin, i gcás measúnacht arna déanamh ar dhuine ar dháta an Achta Airgeadais, 1971 , a rith nó dá éis sin, aon duine a bheith, de bhun fho-alt (1), tar éis a iarraidh go ndéanfaí a achomharc chun na gCoimisinéirí Achomhairc i gcoinne na measúnachta a athéisteacht ag breitheamh den Chúirt Chuarda, íocfar cáin de réir chinnidh na gCoimisinéirí Achomhairc:

    "(4) Notwithstanding that, in the case of an assessment made upon a person on or after the date of the passing of the Finance Act, 1971 , the person has, pursuant to subsection (1), required his appeal to the Appeal Commissioners against the assessment to be reheard by a judge of the Circuit Court, tax shall be paid in accordance with the determination of the Appeal Commissioners:

    Uimhir 23 de 1971: AN tACHT AIRGEADAIS, 1971

  13. #1264608

    —D'ainneoinn, i gcás measúnacht i leith cánach brabús corparáide arna dhéanamh ar dhuine ar dháta an Achta Airgeadais, 1971 , a rith nó dá éis sin, aon duine a bheith, tar éis a iarraidh, de bhun alt 429 den Acht Cánach Ioncaim, 1967 (arna chur chun feidhme maidir le cáin bhrabús corparáide le halt 56 (6) den Finance Act, 1920), go ndéanfaí a achomharc chun na gCoimisiniérí Achomhairc i gcoinne na measúnachta a athéisteacht ag breitheamh den Chúirt Chuarda, íocfar cáin bhrabús corparáide de réir chinnidh na gCoimisinéirí Achomhairc:

    —Notwithstanding that, in the case of an assessment to corporation profits tax made upon a person on or after the date of the passing of the Finance Act, 1971 , the person has, pursuant to section 429 of the Income Tax Act, 1967 (as applied to corporation profits tax by section 56 (6) of the Finance Act, 1920), required his appeal to the Appeal Commissioners against the assessment to be reheard by a judge of the Circuit Court, corporation profits tax shall be paid in accordance with the determination of the Appeal Commissioners:

    Uimhir 23 de 1971: AN tACHT AIRGEADAIS, 1971

  14. #1271741

    (b) Beidh ag na Coimisinéirí Ioncaim, faoi réir iad do thabhairt fógra i scríbhinn chuige sin don achomharcóir laistigh de dheich lá tar éis achomharc a chinneadh ag na Coimisinéirí Achomhairc, an ceart céanna atá ag an achomharcóir go ndéanfaí an t-achomharc a athéisteacht ag breitheamh den Chúirt Chuarda.

    ( b ) The Revenue Commissioners shall, subject to their giving notice in writing in that behalf to the appellant within ten days after the determination of an appeal by the Appeal Commissioners, have the same right as the appellant to have the appeal reheard by a judge of the Circuit Court.

    Uimhir 19 de 1972: AN tACHT AIRGEADAIS, 1972

  15. #1271753

    (5) An ceart atá ag achomharcóir a cheangal ar na Coimisinéirí Achomhairc cás a shonrú le haghaidh tuairim na hArd-Chúirte nó achomharc a chur á athéisteacht ag breitheamh den Chúirt Chuarda ní féidir é a fheidhmiú ach amháin ar an dleacht eastáit a íoc ar an gcuntas a sheachaid sé do na Coimisinéirí Ioncaim agus déanfar an dleacht sin a ríomh ar luach príomhshuime neamhdhíospóide na maoine atá ar áireamh sa chuntas agus ar luach, arna chinneadh ag na Coimisinéirí Achomhairc, na maoine inmheasúnaithe:

    (5) The right of an appellant to require the Appeal Commissioners to state a case for the opinion of the High Court or to have an appeal reheard by a judge at the Circuit Court may be exercised only on payment of the estate duty on the account delivered by him to the Revenue Commissioners and such duty shall be calculated on the principal value which is not in dispute of the property included in the account and on the value as determined by the Appeal Commissioners of the assessable property:

    Uimhir 19 de 1972: AN tACHT AIRGEADAIS, 1972

  16. #1273339

    (i) cáin a íoc de réir chinneadh na gCoimisinéirí Achomhairc d'ainneoin gur gá achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó gur gá go ndéanfaí cás le haghaidh tuairim na hArd-Chúirte ar phonc dlí a shonrú nó go bhfuil sé ar feitheamh;

    ( i ) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending;

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  17. #1286311

    (8) Déanfaidh na Coimisinéirí Achomhairc aon achomharc a dhéanfar chucu faoi fho-alt (7) a éisteacht agus a chinneadh amhail is dá mba achomharc in aghaidh measúnú cánach é agus beidh feidhm dá réir sin fara aon mhodhnuithe is gá ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phointe dlí.

    (8) Appeal Commissioners shall hear and determine an appeal to them made under subsection (7) as if it were an appeal against an assessment to tax and the provisions of the Income Tax Acts relating to the rehearing of all appeal and statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications..

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  18. #1286962

    In aon chás inarb éagóir le duine cinneadh a rinne na Coimisinéirí Ioncaim ag feidhmiú a bhfeidhmeanna faoin bhfo-alt seo beidh an duine i dteideal achomharc a dhéanamh chun na gCoimisinéirí Achomhairc in aghaidh chinneadh na gCoimisinéirí Ioncaim agus éistfidh agus cinnfidh na Coimisinéirí Achomhairc an t-achomharc ionann is dá mba achomharc é in aghaidh measúnú i leith cánach agus beidh feidhm dá réir sin fara aon mhodhnuithe is gá ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc a athéisteacht agus le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phointe dlí.

    In any case where a person is aggrieved by a decision taken by the Revenue Commissioners in exercise of their functions under this subsection the person shall be entitled to appeal to the Appeal Commissioners against the decision of the Revenue Commissioners and the Appeal Commissioners shall hear and determine the appeal as if it were an appeal against an assessment to tax and the provisions of the Income Tax Acts relating to It rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  19. #1287367

    “(6) Más rud é, tar éis iarratas go ndéanfadh breitheamh den Chúirt Chuarda achomharc a athéisteacht de réir fho-alt (1), go ndéanfar comhaontú de réir brí fhomhíreanna (b), (c) agus (e) d'alt 416 (3) idir an cigire agus an t-achomharcóir maidir leis an measúnacht, tabharfaidh an cigire éifeacht don chomhaontú agus, air sin, más é a bheidh sa chomhaontú go seasfaidh an mheasúnacht nó go leasófar í, beidh an fheidhm agus an éifeacht chéanna ag an measúnacht nó ag an measúnacht leasaithe, de réir mar a bheidh, a bheadh aici dá mba mheasúnacht í nár tugadh aon fhógra achomhairc ina taobh.”

    "(6) Where, following an application for the rehearing of an appeal by a judge of the Circuit Court in accordance with subsection (1), there is an agreement within the meaning of subparagraphs (b), (c) and ( e ) of section 416 (3), between the inspector and the appellant in relation to the assessment, the inspector shall give effect to the agreement and thereupon, if the agreement is that the assessment is to stand good or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in repel of which no notice of appeal had been given."

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  20. #1295034

    (2) (a) Faoi réir forálacha an Achta seo, duine cuntasach a sheachaid tuairisceán nó tuairisceán breise do na Coimisinéirí chun críocha measúnachta cánach i leith aon mhaoine agus arb ábhar éagóra leis an mheasúnacht féadfaidh sé, de réir forálacha an ailt seo, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc i gcoinne na measúnachta agus éistfidh agus cinnfidh na Coimisinéirí Achomhairc an t-achomharc agus is cinneadh críochnaitheach dochloíte a gcinneadh mura gceanglaítear an t-achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó mura gceanglaítear cás a shonrú i ndáil leis le tuairim na hArd-Chúirte a fháil.

    (2) ( a ) Subject to the provisions of this Act, an accountable person who has delivered to the Commissioners a return or an additional return for the purposes of the assessment of tax in respect of any property and who is aggrieved by the assessment may, in accordance with the provisions of this section, appeal to the Appeal Commissioners against the assessment and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court.

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  21. #1295062

    (ix) cáin a íoc de réir chinneadh na gCoimisinéirí Achomhairc d'ainneoin go gceanglaítear achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó gur ceanglaíodh cás a shonrú le tuairim na hArd-Chúirte a fháil ar phointe dlí nó go bhfuil cás den sórt sin ar feitheamh;

    (ix) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending;

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  22. #1301243

    (4) Más comhalta, nó má ba chomhalta aon tráth, den ghrúpa cuideachtaí dá dtagraítear i bhfo-alt (1) nó (2) an duine a rinne an diúscairt chríochnaitheach, déanfar aon chaillteanas inlamhála a d'fhaibhrigh le linn na diúscartha a laghdú an oiread sin a mheasfaidh an cigire, nó ar achomharc, na Coimisinéirí Achomhairc, nó ar athéisteacht ag breitheamh den Chúirt Chuarda, an breitheamh sin, a bheith cóir réasúnach ag féachaint don idirbheart díluachála:

    (4) If the person making the ultimate disposal is, or has at any time been, a member of the group of companies referred to in subsection (1) or (2), any allowable loss accruing on the disposal shall be reduced to such extent as appears to the inspector, or on appeal the Appeal Commissioners, or on a rehearing by a judge of the Circuit Court, that judge, to be just and reasonable having regard to the depreciatory transaction:

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  23. #1301249

    (6) Má dhéantar caillteanas inlamhála a laghdú faoi fho-alt (4), déanfar aon ghnóchan inmhuirearaithe a d'fhaibhrigh le linn diúscairt a dhéanamh ar scaireanna nó urrúis aon chuideachta eile ba pháirtí san idirbheart díluachála a ndearnadh an laghdú faoina threoir, is diúscairt a rinneadh tráth nár dhéanaí ná deich mbliana tar éis an idirbhirt díluachála, a laghdú an oiread sin a mheasfaidh an cigire, nó ar achomharc, na Coimisinéirí Achomhairc, nó ar athéisteacht ag breitheamh den Chúirt Chuarda, an breitheamh sin, a bheith cóir réasúnach ag féachaint d'éifeacht an idirbhirt díluachála ar luach na scaireanna nó na n-urrús sin tráth a ndiúscartha:

    (6) If, under subsection (4), a reduction is made in an allowable loss, any chargeable gain accruing on a disposal of the shares or securities of any other company which was a party to the depreciatory transaction by reference to which the reduction was made, being a disposal not later than ten years after the depreciatory transaction, shall be reduced to such extent as appears to the inspector, or on appeal to the Appeal Commissioners, or on a rehearing by a judge of the Circuit Court, that judge, to be just and reasonable having regard to the effect of the depreciatory transaction on the value of those shares or securities at the time of their disposal:

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  24. #1303973

    (7) Déanfaidh na Coimisinéirí Achomhairc aon achomharc a dhéanfar chucu faoi fho-alt (6) a éisteacht agus a chinneadh ionann is dá mba achomharc in aghaidh measúnú cánach é agus beidh feidhm dá réir sin fara aon mhodhnuithe is gá ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phointe dlí.

    (7) The Appeal Commissioners shall hear and determine an appeal to them made under subsection (6) as if it were an appeal against an assessment to tax and the provisions of the Income Tax Acts relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  25. #1304894

    (1) Faoi réir mhír 14, aon éileamh ar liúntas ar mhodh creidmheasa do cháin choigríche i leith aon ioncaim déanfar é i scríbhinn chun an chigire tráth nach déanaí ná sé bliana ó dheireadh na bliana measúnachta iomchuí nó na tréimhse cuntasaíochta iomchuí, agus, má dhéanann an cigire agóid i gcoinne aon éilimh den tsórt sin, éistfidh agus cinnfidh na Coimisinéirí Achomhairc í ionann is dá mba achomharc chucu i gcoinne measúnachta i leith cánach ioncaim í agus, faoi réir na modhnuithe is gá, beidh feidhm dá réir sin ag na forálacha den Acht seo a bhaineann le hachomharc a athéisteacht nó cás a shonrú ag lorg tuairime na hArd-Chúirte ar phointe dlí.

    (1) Subject to paragraph 14, any claim for an allowance by way of credit for foreign tax in respect of any income shall be made in writing to the inspector not later than six years from the end of the relevant year of assessment or the relevant accounting period, and, if the inspector objects to any such claim, it shall be heard and determined by the Appeal Commissioners as if it were an appeal to them against an assessment to income tax and the provisions of this Act relating to the rehearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  26. #1306422

    (2) Faoi réir na bhforálacha eile den Acht seo, duine a nglaofaidh na Coimisinéirí air measúnacht cánach a íoc i leith aon mhaoine agus arb ábhar éagóra leis an mheasúnacht féadfaidh sé, de réir forálacha an ailt seo, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc i gcoinne na measúnachta agus éistfidh agus cinnfidh na Coimisinéirí Achomhairc an t-achomharc agus is cinneadh críochnaitheach dochloíte a gcinneadh mura gceanglaítear an t-achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó mura gceanglaítear cás a shonrú i ndáil leis le tuairim na hArd-Chúirte a fháil ar phointe dlí.

    (2) Subject to the other provisions of this Act, a person who is called upon by the Commissioners to pay an assessment of tax in respect of any property and who is aggrieved by the assessment may, in accordance with the provisions of this section, appeal to the Appeal Commissioners against the assessment and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court on a paint of law.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  27. #1306446

    (ix) cáin a íoc de réir chinneadh na gCoimisinéirí Achomhairc d'ainneoin go gceanglaítear achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó gur ceanglaíodh cás a shonrú le tuairim na hArd-Chúirte a fháil ar phointe dlí nó go bhfuil cás den sórt sin ar feitheamh;

    (ix) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending;

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  28. #1380243

    (iii) Maidir le haon mhéid ar a mbeidh cinnte ag an gcigire de bhua fhomhír (i) nó (ii), féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda é a leasú ar achomharc in aghaidh an chinnidh sin a éisteacht nó a athéisteacht.

    (iii) Any amount which, by virtue of subparagraph (i) or (ii), is determined by the inspector may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against that determination.

    Uimhir 16 de 1981: AN tACHT AIRGEADAIS, 1981

  29. #1380267

    (c) Maidir le cionroinnt faoi mhír (a), féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda é a leasú ar achomharc in aghaidh aon asbhaint a deonaíodh ar fhoras na cionroinnte a éisteacht nó a athéisteacht.

    ( c ) An apportionment made under paragraph (a) may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against any deduction granted on the basis of the apportionment.

    Uimhir 16 de 1981: AN tACHT AIRGEADAIS, 1981

  30. #1389051

    (d) Féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda luach nó míleáiste a tugadh i gcuntas faoi mhír (b) a leasú tráth bheidh éisteacht nó athéisteacht á dhéanamh ar achomharc in aghaidh measúnachta i leith na fostaíochta arbh i gcomhlíonadh dualgais na fostaíochta sin a rinneadh an míleáiste gnó.

    ( d ) A value or mileage taken into account under paragraph (b) may be amended by the Appeal Commissioners or the Circuit Court on the hearing or the rehearing of an appeal against an assessment in respect of the employment in the performance of the duties of which the business mileage is done.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  31. #1389631

    (c) Féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda cinneadh a rinneadh faoi mhír (b) a leasú ar éisteacht, nó ar athéisteacht, achomhairc in aghaidh aon asbhainte (lena n-áirítear cás nach ndeonaítear aon asbhaint ina leith) a deonaíodh de bhonn an chinnidh.

    ( c ) A determination made under paragraph (b) may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against any deduction (including a case where no deduction is granted) granted on the basis of the determination.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  32. #1391803

    (2) I gcás ina ndéanfar iarratas faoi fhomhír (1), déanfaidh na Coimisinéirí Achomhairc an t-éileamh a éisteacht agus a chinneadh amhail mar a dhéantar le hachomharc chucu in aghaidh measúnachta agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag na forálacha uile de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hachomharc a athéisteacht agus le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phonc dlí).

    (2) Where an application is made under subparagraph (1), the Appeal Commissioners shall hear and determine the claim in like manner as an appeal made to them against an assessment and all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications. [GA]

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  33. #1401679

    (2) Faoi réir fhorálacha na Coda seo, duine inmheasúnaithe a bhfuil measúnacht chánach déanta air i leith aon mhaoine cónaithe iomchuí agus arb éagóir leis an mheasúnacht féadfaidh sé, de réir fhorálacha an ailt seo, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc i gcoinne na measúnachta agus éistfidh agus cinnfidh na Coimisinéirí Achomhairc an t-achomharc agus is cinneadh críochnaitheach dochloíte a gcinneadh mura gceanglaítear an t-achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó mura gceanglaítear cás a shonrú i ndáil leis le tuairim na hArd-Chúirte a fháil.

    (2) Subject to the provisions of this Part, an assessable person who has been assessed to tax in respect of any relevant residential property and who is aggrieved by the assessment may, in accordance with the provisions of this section, appeal to the Appeal Commissioners against the assessment and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court.

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  34. #1401707

    (ix) cáin a íoc de réir chinneadh na gCoimisinéirí Achomhairc d'ainneoin go gceanglaítear achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó gur ceanglaíodh cás a shonrú le tuairim na hArd-Chúirte a fháil ar phonc dlí nó go bhfuil cás den sórt sin ar feitheamh;

    (ix) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending;

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  35. #1420901

    (b) Féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda aon mhéid a chinnfidh an cigire de bhua mhír (a) a leasú ar achomharc i gcoinne an chinnidh sin a éisteacht nó a athéisteacht.

    ( b ) Any amount which, by virtue of paragraph (a), is determined by the inspector may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against that determination.

    Uimhir 10 de 1985: AN tACHT AIRGEADAIS, 1985

  36. #1432232

    [EN] Ar choinníoll go bhféadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda aon mhéid a chinnfidh an cigire de bhua an fho-ailt seo a leasú ar achomharc i gcoinne an chinnidh sin a éisteacht nó a athéisteacht.

    Provided that any amount which, by virtue of this subsection, is determined by the inspector may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against that determination.

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  37. #1432291

    (ii) Féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda cionroinnt a rinneadh faoi fhomhír (i) a leasú ar achomharc i gcoinne asbhainte a tugadh ar bhonn na cionroinnte a éisteacht nó a athéisteacht.

    (ii) An apportionment made under subparagraph (i) may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against any deduction granted on the basis of the apportionment.

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  38. #1434051

    féadfaidh sé, trí fhógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim laistigh de thríocha lá ón dáta a gcuirfear cinneadh na gCoimisinéirí Ioncaim in iúl dó, a cheangal go mbreithneoidh na Coimisinéirí Achomhairc an t-ábhar, agus déanfaidh na Coimisinéirí Achomhairc an t-ábhar a éisteacht agus a chinneadh mar a dhéanfaidís i gcás achomhairc chucu i gcoinne measúnachta agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag forálacha uile na nAchtanna Cánach Ioncaim i ndáil le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hachomharc a athéisteacht agus le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phonc dlí).

    it may, by notice in writing given to the Revenue Commissioners within thirty days from the date on which it is notified of the Revenue Commissioners' decision, require the matter to be determined by the Appeal Commissioners, and the Appeal Commissioners shall hear and determine the matter in like manner as an appeal made to them against an assessment and all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications. [GA]

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  39. #1440797

    (c) Ní mheasfar go mbeidh cinneadh críochnaitheach chun críocha mhír (a) nó (b) den fho-alt seo déanta ar imeachtaí go dtí go mbeidh cinneadh déanta ar aon achomharc (lena n-áirítear achomharc ar mhodh cáis shonraithe), athéisteacht nó atriail i ndáil leis na himeachtaí sin.

    (c) Proceedings shall not be regarded as finally determined for the purposes of paragraph (a) or (b) of this subsection until any appeal (including an appeal by way of case stated), rehearing or retrial in relation to those proceedings has been determined.

    Uimhir 29 de 1986: ACHT AN GHARDA SÍOCHÁNA (GEARÁIN), 1986

  40. #1483473

    (ii) Féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda cionroinnt a rinneadh faoi fhomhír (i) a leasú ar achomharc i gcoinne aon fhaoisimh a deonaíodh ar bhonn na cionroinnte a éisteacht nó a athéisteacht.

    (ii) An apportionment made under subparagraph (i) may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against any relief granted on the basis of the apportionment.

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  41. #1485691

    (b) I bhfo-ailt (2) agus (3), chun críocha éisteacht nó athéisteacht a thabhairt faoi fho-alt (8) d'achomharc arna dhéanamh faoi fho-alt (7) nó chun cinneadh a dhéanamh ar cheist dlí a éiríonn de thoradh cás a shonrú chun tuairim na hArd-Chúirte a fháil air, déanfar na tagairtí do na Coimisinéirí Ioncaim a fhorléiriú, faoi réir aon mhodhnuithe is gá, mar thagairtí do na Coimisinéirí Achomhairc nó do bhreitheamh den Chúirt Chuarda nó, a mhéid is gá sin, do bhreitheamh den Ard-Chúirt, de réir mar is cuí.

    ( b ) In subsections (2) and (3), for the purposes of the hearing or rehearing under subsection (8) of an appeal made under subsection (7) or for the purposes of the determination of a question of law arising on the statement of a case for the opinion of the High Court, the references to the Revenue Commissioners shall, subject to any necessary modifications, be construed as references to the Appeal Commissioners or to a judge of the Circuit Court or, to the extent necessary, to a judge of the High Court, as appropriate.

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  42. #1485789

    (8) Déanfaidh na Coimisinéirí Achomhairc achomharc a rinneadh chucu faoi fho-alt (7) a éisteacht agus a chinneadh ionann is dá mba achomharc é i gcoinne measúnachta cánach ioncaim agus, faoi réir fho-alt (9), beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag na forálacha uile den Acht Cánach Ioncaim, 1967 , a bhaineann le hachomharc a athéisteacht agus le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phonc dlí:

    (8) The Appeal Commissioners shall hear and determine an appeal made to them under subsection (7) as if it were an appeal against an assessment to income tax and, subject to subsection (9), all the provisions of the Income Tax Act, 1967 , relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications:

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  43. #1485795

    (b) má bhíonn dhá achomharc nó níos mó déanta ag dhá dhuine nó níos mó de bhun na tuairime céanna, an ríomha chéanna nó an chinnidh chéanna ar ar tháinig na Coimisinéirí Ioncaim, nó a rinne siad, de bhun fho-alt (4), go bhféadfar, ar na hachomharcóirí dá iarraidh sin, na hachomhairc sin a éisteacht nó a athéisteacht le chéile.

    ( b ) at the request of the appellants, two or more appeals made by two or more persons pursuant to the same opinion, calculation or determination formed or made by the Revenue Commissioners pursuant to subsection (4) may be heard or reheard together.

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  44. #1485895

    (6) Ní bheidh feidhm ag an alt seo maidir le scairshealbhóir do dhiúscairt scaireanna i ndlúthchuideachta má shuitear chun sástacht an chigire nó, ar achomharc a éisteacht nó a athéisteacht, chun sástacht na gCoimisinéirí Achomhairc, nó an bhreithimh den Chúirt Chuarda, de réir mar a bheidh, go ndearnadh an diúscairt ar chúiseanna tráchtála bona fide agus ní mar chuid de scéim nó comhshocraíocht arbh é an cuspóir, nó ceann de na cuspóirí, a bhí léi cáin a sheachaint.

    (6) This section shall not apply as respects a disposal of shares in a close company by a shareholder where it is shown to the satisfaction of the inspector or, on the hearing, or the rehearing, of an appeal, to the satisfaction of the Appeal Commissioners, or the judge of the Circuit Court, as the case may be, that the disposal was made for bona fide commercial reasons and not as part of a scheme or arrangement the purpose, or one of the purposes, of which was the avoidance of tax.

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  45. #1503757

    (15) Déanfaidh na Coimisinéirí Achomhairc iarratas a bheidh déanta chucu faoi fho-alt (14) a éisteacht agus a chinneadh ionann is dá mba achomharc é in aghaidh cánach ioncaim agus, faoi réir fho-alt (16), beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag forálacha uile na nAchtanna Cánach Ioncaim a bhaineann le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hachomharc a athéisteacht agus le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phonc dlí).

    (15) The Appeal Commissioners shall hear and determine an appeal made to them under subsection (14) as if it were an appeal against an assessment to income tax and, subject to subsection (16), all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  46. #1504634

    (2) Déanfaidh na Coimisinéirí Achomhairc achomharc faoi fho mhír (1) a éisteacht agus a chinneadh de réir na bprionsabal atá le leanúint ag na Coimisinéirí Ioncaim tráth a mbíonn iarratais faoi alt 15 á gcinneadh acu agus, faoina réir sin, ar an gcaoi chéanna le hachomharc chucu in aghaidh measúnachta i leith cánach ioncaim, agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag na forálacha den Acht Cánach Ioncaim, 1967 , a bhaineann le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hachomharc a athéisteacht agus le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phointe dlí).

    (2) The Appeal Commissioners shall hear and determine an appeal under subparagraph (1) in accordance with the principles to be followed by the Revenue Commissioners in determining applications under paragraph 15 and, subject thereto, in like manner as in the case of an appeal to them against an assessment to income tax, and the provisions of the Income Tax Act, 1967 , relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  47. #1564393

    (b) cé na hachomhairc lena bhfiosrófar an raibh an nós imeachta a ghlac bord, le linn dó teacht ar chinneadh nó le linn dó achomharc a sheoladh, cóir agus réasúnach agus cé na hachomhairc a sheolfar trí athéisteacht iomlán.

    (b) which appeals shall inquire into whether the procedure adopted by a board in reaching a decision or conducting an appeal was fair and reasonable and which appeals shall be by way of a full re-hearing.

    1998-PUB-051

  48. #1701345

    Is athéisteacht a bheidh ann i gcás gach achomhairc chun na Cúirte Uachtaraí agus (ach amháin i gcoinne iarratas ex parte a dhiúltú) is le fógra foriarratais (dá ngairtear "an fógra achomhairc" san Ordú seo) a thionscnófar é.

    All appeals to the Supreme Court shall be by way of rehearing and (save from the refusal of an ex parte application) shall be brought by notice of motion (in this Order called "the notice of appeal").

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  49. #1704046

    Is trí athéisteacht a dhéanfar gach achomharc den sórt sin chun na Cúirte; agus, faoi réir fhorálacha an Achta, is ar na hábhair a mbeidh luaite ag an gCeannasaí leas a bheith bainte aige astu agus é ag teacht ar a bhreith a éistfear gach achomharc faoi alt 25 d'Acht na dTrádmharcanna, 1963, agus is ar an bhfianaise chéanna a mbeidh leas bainte aisti ag an éisteacht os comhair an Cheannasaí a éistfear gach achomharc eile.

    Every such appeal to the Court shall be by way of rehearing; and, subject to the provisions of the Act, every appeal under section 25 of the Trade Marks Act, 1963 , shall be heard on the materials stated by the Controller to have been used by him in arriving at his decision, and every other appeal shall be heard on the same evidence as that used at the hearing before the Controller.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna