O'Sullivan v A Company (No.1) (Approved) [2020] IEHC 335 (22 June 2020)

O'Sullivan v A Company (No.1) (Approved) [2020] IEHC 335 (22 June 2020)

The court is satisfied that all statutory and jurisdictional prerequisites for orders under s. 902A are met, including authorisation, written consent, reasonable grounds, and appropriateness of discretion. There is a strong public interest in international cooperation on tax matters. Orders compelling the respondent...

Source-derived case information.

Citation
[2020] IEHC 335
Parties
Applicant: David O'Sullivan; Respondent: A Company
Jurisdiction
Ireland
Judgment Date
22 June 2020
Procedural Posture
Originating Notice of Motion / Final Judgment
Outcome
orders granted
Legal Topics
Exchange of Information, Double Taxation, Mutual Administrative Assistance, Procedural Requirements, In Camera Proceedings
Tax Law International Law Administrative Law Exchange of Information Double Taxation Mutual Administrative Assistance Procedural Requirements In Camera Proceedings

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Parties

David O'Sullivan

Applicant

A Company

Respondent

Procedural Posture

Originating Notice of Motion / Final Judgment

Legal Issues

  1. 1 Whether the court should grant orders under s. 902A Taxes Consolidation Act 1997 compelling the respondent to furnish information to the Revenue Commissioners for foreign tax authorities
  2. 2 Whether the procedural and jurisdictional prerequisites for such orders are satisfied
  3. 3 Whether the proceedings should be held in camera and the extent of respondent's obligations regarding disclosure

Ratio Decidendi

The court is satisfied that all statutory and jurisdictional prerequisites for orders under s. 902A are met, including authorisation, written consent, reasonable grounds, and appropriateness of discretion. There is a strong public interest in international cooperation on tax matters. Orders compelling the respondent to furnish the requested information are granted, with procedural clarifications and dispensation with formal amendment of the notice of motion.

Court Disposition

orders granted

Orders

  • Orders under s. 902A compelling the respondent to furnish information to the applicant as adjusted by later affidavits and oral evidence in each case.
  • Respondent has liberty to refer to the existence, but not the terms, of the order for responding to queries from affected individuals, regulators, or law enforcement authorities.