A.G. v. Hilton [2004] IESC 51 (30 July 2004)

A.G. v. Hilton [2004] IESC 51 (30 July 2004)

There is no clear, certain, or extant common law offence of cheating the public revenue in Ireland; the statutory reference in the 2001 Act does not create or revive such an offence. The law is too vague and uncertain to satisfy the requirement of correspondence for extradition.

Citation
[2004] IESC 51
Parties
Applicant/respondent: The Attorney General; Respondent/appellant: Anthony Karl Frank Baird Hilton
Jurisdiction
Ireland
Judgment Date
30 July 2004
Procedural Posture
Extradition Appeal / Supreme Court Appeal From High Court Order Granting Extradition
Outcome
appeal allowed
Legal Topics
Corresponding Offence, Cheating the Public Revenue, Common Law Offences, Extradition Requirements

Case Brief

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Parties

The Attorney General

Applicant/respondent

Anthony Karl Frank Baird Hilton

Respondent/appellant

Procedural Posture

Extradition Appeal / Supreme Court Appeal From High Court Order Granting Extradition

  1. 1 Whether the common law offence of cheating the public revenue exists in Ireland as a corresponding offence for extradition purposes
  2. 2 Whether the statutory reference in the Criminal Justice (Theft and Fraud Offences) Act, 2001 preserves such an offence

Ratio Decidendi

There is no clear, certain, or extant common law offence of cheating the public revenue in Ireland; the statutory reference in the 2001 Act does not create or revive such an offence. The law is too vague and uncertain to satisfy the requirement of correspondence for extradition.

Court Disposition

appeal allowed

Orders

  • Order of the High Court granting extradition set aside