Howley v Lohan (Approved) [2024] IECA 236 (30 September 2024)

Howley v Lohan (Approved) [2024] IECA 236 (30 September 2024)

Once a court has determined liability to penalty under s.1077B, the Collector General is entitled to recover the penalty without further opinion or notice from a Revenue officer; statutory scheme does not require or permit reopening of liability or reassessment post-determination.

Citation
[2024] IECA 236
Parties
Plaintiff/respondent: Joseph Howley; Defendant/appellant: Cormac Lohan
Jurisdiction
Ireland
Judgment Date
30 September 2024
Procedural Posture
Civil Appeal / Appeal From High Court Summary Judgment
Outcome
appeal dismissed
Legal Topics
VAT Penalties, Summary Judgment, Statutory Interpretation, Collection of Tax Penalties
Tax Law Civil Procedure VAT Penalties Summary Judgment Statutory Interpretation Collection of Tax Penalties

Case Brief

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Parties

Joseph Howley

Plaintiff/respondent

Cormac Lohan

Defendant/appellant

Procedural Posture

Civil Appeal / Appeal From High Court Summary Judgment

Legal Issues

  1. 1 Whether Revenue officer must form a fresh opinion and serve notice under s.1077B before recovery proceedings after court determination
  2. 2 Whether Collector General is required or entitled to revisit liability to penalty after court determination
  3. 3 Whether reasonable excuse or mitigation process applies post-determination

Ratio Decidendi

Once a court has determined liability to penalty under s.1077B, the Collector General is entitled to recover the penalty without further opinion or notice from a Revenue officer; statutory scheme does not require or permit reopening of liability or reassessment post-determination.

Court Disposition

appeal dismissed

Orders

  • High Court order affirmed: plaintiff to recover €144,788.50 and legal costs from defendant
  • Collector General entitled to costs of appeal, subject to written submissions on costs by 14 October 2024