Dunnes Stores v Revenue Commissioners & Ors (Approved) [2019] IESC 50 (05 July 2019)

Dunnes Stores v Revenue Commissioners & Ors (Approved) [2019] IESC 50 (05 July 2019)

The Supreme Court held that the statutory scheme and Regulations lawfully applied the plastic bag levy to all non-exempt plastic bags, including 'flimsy' bags, regardless of whether supplied at point of sale or suitable for carrying groceries. The Regulations were not ultra vires for failing to specify classes of outlets, as the statutory language encompassed all relevant retail outlets. The Revenue Commissioners did not breach fair procedures, given the extensive communications and the appellant's resources. Section 72(5)(b) was not an unconstitutional delegation of legislative power, as the Oireachtas set out sufficient principles and policies, and the Minister's powers were limited to...

Citation
[2019] IESC 50
Parties
Applicant/appellant: Dunnes Stores; First Respondent: Revenue Commissioners; Second Respondent: Minister for the Environment, Heritage and Local Government; Third Respondent: Ireland; Fourth Respondent: Attorney General
Jurisdiction
Ireland
Judgment Date
04 June 2019
Procedural Posture
Judicial Review Appeal / Supreme Court (final Judgment on Appeal From High Court)
Outcome
Appeal dismissed; High Court judgment affirmed.
Legal Topics
Statutory Interpretation, Ultra Vires Challenge, Delegation of Legislative Power, Fair Procedures, Environmental Levy, Tax Assessment, Standing (locus Standi)
Administrative Law Constitutional Law Tax Law Environmental Law Statutory Interpretation Ultra Vires Challenge Delegation of Legislative Power Fair Procedures +3 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 5 Authorities cited 21 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Dunnes Stores

Applicant/appellant

Revenue Commissioners

First Respondent

Minister for the Environment, Heritage and Local Government

Second Respondent

Ireland

Third Respondent

Attorney General

Fourth Respondent

Procedural Posture

Judicial Review Appeal / Supreme Court (final Judgment on Appeal From High Court)

Legal Issues

  1. 1 Whether the plastic bag levy applies to 'flimsy' bags not supplied at point of sale or not suitable for carrying groceries
  2. 2 Whether the Regulations are ultra vires for failing to specify classes of outlets
  3. 3 Whether the Revenue Commissioners breached fair procedures by not providing calculation details for assessments

Ratio Decidendi

The Supreme Court held that the statutory scheme and Regulations lawfully applied the plastic bag levy to all non-exempt plastic bags, including 'flimsy' bags, regardless of whether supplied at point of sale or suitable for carrying groceries. The Regulations were not ultra vires for failing to specify classes of outlets, as the statutory language encompassed all relevant retail outlets. The Revenue Commissioners did not breach fair procedures, given the extensive communications and the appellant's resources. Section 72(5)(b) was not an unconstitutional delegation of legislative power, as the Oireachtas set out sufficient principles and policies, and the Minister's powers were limited to...

Court Disposition

Appeal dismissed; High Court judgment affirmed.

Orders

  • All reliefs sought by Dunnes Stores refused.
  • Assessments by Revenue Commissioners upheld.