Gladney v Forte [2019] IECA 228 (31 July 2019)

Gladney v Forte [2019] IECA 228 (31 July 2019)

The statutory scheme governing tax assessments and appeals is clear: failure to appeal within the prescribed period renders the assessment final and conclusive, and the Collector General has standing to recover the sums. No arguable grounds of appeal were raised.

Citation
[2019] IECA 228
Parties
Respondent: Michael Gladney; Appellant: Annino Forte; Appellant: Corrado Forte
Jurisdiction
Ireland
Judgment Date
31 July 2019
Procedural Posture
Civil Appeal / Appeal From High Court Summary Judgment
Outcome
Appeal dismissed; High Court judgment affirmed.
Legal Topics
Summary Judgment, Tax Assessment, Appeals Process, Locus Standi, Statutory Interpretation
Tax Law Civil Procedure Summary Judgment Tax Assessment Appeals Process Locus Standi Statutory Interpretation

Case Brief

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Parties

Michael Gladney

Respondent

Annino Forte

Appellant

Corrado Forte

Appellant

Procedural Posture

Civil Appeal / Appeal From High Court Summary Judgment

Legal Issues

  1. 1 Validity of estimated tax assessments and statutory mechanism for appeal
  2. 2 Standing of Collector General to prosecute recovery proceedings
  3. 3 Whether a lacuna exists in s.58 of the Taxes Consolidation Act 1997

Ratio Decidendi

The statutory scheme governing tax assessments and appeals is clear: failure to appeal within the prescribed period renders the assessment final and conclusive, and the Collector General has standing to recover the sums. No arguable grounds of appeal were raised.

Court Disposition

Appeal dismissed; High Court judgment affirmed.

Orders

  • Summary judgment for Revenue Commissioners against Corrado Forte in the sum of €2,513,383.17.
  • Summary judgment for Revenue Commissioners against Annino Forte in the sum of €2,723,238.17.