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 void because their operation was so untargeted, indiscriminate, and unfair that they exceeded the impliedly intended scope of the delegation, rendering them ultra vires and invalid.

Citation
[1986] ILRM 693
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 on Appeal From High Court
Outcome
Appeal dismissed
Legal Topics
Delegated Legislation, Ultra Vires, Reasonableness of Regulations, Retrospective Legislation, Excise Duty, Community Law
Administrative Law Tax Law European Union Law Delegated Legislation Ultra Vires Reasonableness of Regulations Retrospective Legislation Excise Duty +1 more

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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 on Appeal From High Court

Legal Issues

  1. 1 Whether SI No. 152 of 1979 and SI No. 160 of 1979 were ultra vires the Finance Act 1966
  2. 2 Whether the levy imposed operated arbitrarily and unreasonably, rendering the delegated legislation void
  3. 3 Whether the levy had an effect equivalent to a customs duty contrary to Community law

Ratio Decidendi

The statutory instruments imposing the levy were void because their operation was so untargeted, indiscriminate, and unfair that they exceeded the impliedly intended scope of the delegation, rendering them ultra vires and invalid.

Court Disposition

Appeal dismissed

Orders

  • The appeal by the defendants is dismissed.