G. (C.) v. Appeal Commissioners [2005] IEHC 121 (18 March 2005)

G. (C.) v. Appeal Commissioners [2005] IEHC 121 (18 March 2005)

The Appeal Commissioner failed to consider the applicant's submissions regarding constitutional rights and thus failed to act judicially; however, on the facts, the applicant did not establish a real risk of prejudice or injustice warranting an injunction to restrain the appeal pending criminal proceedings.

Citation
[2005] IEHC 121
Parties
Applicant: C. G.; Respondents: The Appeal Commissioners; Notice Party: The Revenue Commissioners (Criminal Assets Bureau)
Jurisdiction
Ireland
Judgment Date
18 March 2005
Procedural Posture
Judicial Review / Judgment on Substantive Application for Certiorari and Injunction
Outcome
Order of certiorari granted; injunction refused; matter remitted to Appeal Commissioner.
Legal Topics
Right to Fair Trial, Privilege Against Self Incrimination, Adjournment of Proceedings, Judicial Review of Administrative Decisions
Constitutional Law Tax Law Administrative Law Right to Fair Trial Privilege Against Self Incrimination Adjournment of Proceedings Judicial Review of Administrative Decisions

Case Brief

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Parties

C. G.

Applicant

The Appeal Commissioners

Respondents

The Revenue Commissioners (Criminal Assets Bureau)

Notice Party

Procedural Posture

Judicial Review / Judgment on Substantive Application for Certiorari and Injunction

Legal Issues

  1. 1 Whether the Appeal Commissioner was obliged to adjourn a tax appeal pending criminal proceedings relating to the same years of assessment
  2. 2 Whether refusal to adjourn breached the applicant's constitutional rights to a fair trial and privilege against self-incrimination

Ratio Decidendi

The Appeal Commissioner failed to consider the applicant's submissions regarding constitutional rights and thus failed to act judicially; however, on the facts, the applicant did not establish a real risk of prejudice or injustice warranting an injunction to restrain the appeal pending criminal proceedings.

Court Disposition

Order of certiorari granted; injunction refused; matter remitted to Appeal Commissioner.

Orders

  • Order of certiorari quashing the decision of the Appeal Commissioner refusing adjournment
  • Refusal of injunction restraining the appeal