Doyle v. An Taoiseach [1985] IESC 1; [1986] ILRM 693 (29th March, 1985)

Doyle v. An Taoiseach [1985] IESC 1; [1986] ILRM 693 (29th March, 1985)

The statutory instruments imposing the levy were invalid because their operation was unreasonable and unfair, failing to target the intended taxpayer and instead imposing liability on exporters and butchers, thus exceeding the implied scope of the delegated authority and rendering the instruments ultra vires and void.

Citation
[1985] IESC 1
Parties
Plaintiffs: Martin Doyle, M. A. Molloy & Sons Limited, F. X. Buckley Limited and McMonagle Livestock Exporters Limited; Defendants: An Taoiseach and other members of the Government of Ireland, the Attorney General and the Revenue Commissioners
Jurisdiction
Ireland
Procedural Posture
Appeal / Supreme Court Judgment
Outcome
Appeal dismissed
Legal Topics
Delegated Legislation, Ultra Vires, Reasonableness of Regulations, Retrospective Legislation, Community Law
Administrative Law Tax Law European Union Law Delegated Legislation Ultra Vires Reasonableness of Regulations Retrospective Legislation Community Law

Case Brief

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Parties

Martin Doyle, M. A. Molloy & Sons Limited, F. X. Buckley Limited and McMonagle Livestock Exporters Limited

Plaintiffs

An Taoiseach and other members of the Government of Ireland, the Attorney General and the Revenue Commissioners

Defendants

Procedural Posture

Appeal / Supreme Court Judgment

Legal Issues

  1. 1 Whether SI No. 152 of 1979 and SI No. 160 of 1979 were ultra vires the enabling sections of the Finance Act 1966
  2. 2 Whether the levy imposed by the statutory instruments was invalid due to arbitrary and unreasonable operation
  3. 3 Whether the levy was contrary to Community law as having an effect equivalent to a customs duty

Ratio Decidendi

The statutory instruments imposing the levy were invalid because their operation was unreasonable and unfair, failing to target the intended taxpayer and instead imposing liability on exporters and butchers, thus exceeding the implied scope of the delegated authority and rendering the instruments ultra vires and void.

Court Disposition

Appeal dismissed

Orders

  • Statutory instruments imposing the levy declared void for being ultra vires