Campus & Stadium Ireland -v- Dublin Waterworld [2010] IESC 25 (30 April 2010)

Campus & Stadium Ireland -v- Dublin Waterworld [2010] IESC 25 (30 April 2010)

The arbitrator committed fundamental errors of law by disregarding expert valuation evidence as not constituting evidence, and by holding that the lessor could unilaterally choose a valuation method for VAT purposes despite the existence of other evidence. These errors were so fundamental that the award could not stand and must be set aside.

Citation
[2010] IESC 25
Parties
Plaintiff/respondent: Campus and Stadium Ireland Development Limited; Defendant/appellant: Dublin Waterworld Limited
Jurisdiction
Ireland
Judgment Date
30 April 2010
Procedural Posture
Appeal / Supreme Court Judgment on Appeal From High Court Order Enforcing Arbitration Award
Outcome
Appeal allowed; High Court order set aside; arbitration award set aside
Legal Topics
Enforcement of Arbitration Awards, Value Added Tax (vat) on Leases, Valuation of Leasehold Interests, Error of Law on Face of Arbitration Award
Arbitration Taxation Property Law Enforcement of Arbitration Awards Value Added Tax (vat) on Leases Valuation of Leasehold Interests Error of Law on Face of Arbitration Award

Case Brief

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Parties

Campus and Stadium Ireland Development Limited

Plaintiff/respondent

Dublin Waterworld Limited

Defendant/appellant

Procedural Posture

Appeal / Supreme Court Judgment on Appeal From High Court Order Enforcing Arbitration Award

Legal Issues

  1. 1 Whether the arbitrator erred in law in allowing the lessor to choose a valuation method for VAT purposes despite the existence of other valuation evidence
  2. 2 Whether the arbitrator's exclusion of valuation evidence constituted a fundamental error of law justifying setting aside the award
  3. 3 Whether a lessee is entitled to challenge the lessor's VAT charge

Ratio Decidendi

The arbitrator committed fundamental errors of law by disregarding expert valuation evidence as not constituting evidence, and by holding that the lessor could unilaterally choose a valuation method for VAT purposes despite the existence of other evidence. These errors were so fundamental that the award could not stand and must be set aside.

Court Disposition

Appeal allowed; High Court order set aside; arbitration award set aside

Orders

  • The arbitration award in favour of Campus and Stadium Ireland Development Limited is set aside.
  • The High Court order granting leave to enforce the arbitration award is set aside.