Revenue eBrief No. 068/20
24 April 2020
Guidelines for Article 9 Correlative Adjustment claims
A new Tax and Duty Manual - Part 35-02-09: Guidelines for Article 9 Correlative Adjustment claims - has been published.
This Tax and Duty Manual sets out the basis on which a company can claim a correlative adjustment, that the claim will be reviewed by Revenue, and the options available to the company when the review is completed.