The Certainty of Tax

Posted in : Eversheds HR Speed Brief on 30 January 2015
Aoife O’Rourke
Issues covered:

Tax treatment of court orders under the Employment Permits Act

Following on from our December article on the case of Hussein v The Labour Court and the Employment Permits (Amendment) Act 2014 (the “2014 Act”), the Revenue Commissioners have now provided guidance on the tax treatment of court orders made under the 2014 Act.

Under section 2B of the Employment Permits Act 2003 (as amended by the 2014 Act), a foreign national, without a work permit, may institute civil proceedings for an amount of money to recompense him or her for work done or services rendered during employment with an employer who has not paid the employee sufficiently or at all. The worker must be able to demonstrate that

Already a subscriber?

Click here to login and access the full article.

Don't miss out, register today!

Are you fully aware of the benefits of Legal-Island's Irish Employment Law Hub? We help thousands of people like you understand how the latest changes in Irish employment law impact your business through a mix of case law analysis and in-depth articles. All delivered right to your inbox.

We help you to understand the ramifications of each important case from Ireland and Europe.

We help you ensure that your organisation's policies and procedures are fully compliant with Irish law.

You will receive regular updates on Irish employment law including case law reviews, legislative changes, topical updates as well as answers to your burning questions through our Q&A feature.

You will have 24/7 access to the Employment Law Hub so you can research case law and HR issues when you need to.

Already a subscriber, now or Register

This article is correct at 06/08/2015

The information in this article is provided as part of Legal-Island's Employment Law Hub. We regret we are not able to respond to requests for specific legal or HR queries and recommend that professional advice is obtained before relying on information supplied anywhere within this article.

Aoife O’Rourke

The main content of this article was provided by Aoife O’Rourke . Contact telephone number is +353 1 664 4200 or email

View all articles by Aoife O’Rourke