Criminal Assets Bureau v. Kelly [1999] IEHC 172; [2000] 1 ILRM 271 (4th June, 1999)

There is a factual dispute and a legal issue regarding vesting of property in bankruptcy that, if resolved in respondent's favour, could afford a defence; summary judgment is inappropriate and the matter should be remitted for plenary hearing on those issues.

Citation: [1999] IEHC 172
Parties: Applicant: Criminal Assets Bureau; Respondent: Mr Kelly
Jurisdiction: Ireland
Procedural Posture: Summary Judgment Motion / Interlocutory
Outcome: Remitted for plenary hearing
Legal Topics: Summary Judgment, Tax Assessments, Bankruptcy and Vesting of Property, Constitutionality of Tax Procedures

Civil Procedure Tax Law Bankruptcy Law Constitutional Law Summary Judgment Tax Assessments Bankruptcy and Vesting of Property Constitutionality of Tax Procedures

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Parties

Criminal Assets Bureau

Applicant

Mr Kelly

Respondent

Procedural Posture

Summary Judgment Motion / Interlocutory

Legal Issues

1 Whether summary judgment should be granted or matter remitted for plenary hearing
2 Whether respondent is a 'chargeable person' under tax law given bankruptcy
3 Whether statutory time limits and conclusive assessment provisions are constitutional

Ratio Decidendi

Court Disposition

Remitted for plenary hearing

Orders

Matter to be remitted for plenary hearing on factual issue in Mr McGrattan's affidavit and legal issue concerning vesting of property in the Assignee prior to 1998 legislation.