The Covidien Case in Review | Gráinne Duggan SC & James Burke BL

Gráinne Duggan SC and James Burke BL discuss a landmark ruling with important implications for tax professionals and corporate advisors. The Court of Appeal has delivered a pivotal decision in The Revenue Commissioners v. Covidien Limited. The judgment offers essential clarification on the criteria for VAT deductibility under EU law, overturning previous rulings by both the Tax Appeals Commission and the High Court. Central to the decision is a reaffirmation of the stringent interpretation of the “used for” test outlined in Article 168 of the Principal VAT Directive.

Read the judgement in full here

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