O'Sullivan v A Company (Approved) [2020] IEHC 486 (21 July 2020)

O'Sullivan v A Company (Approved) [2020] IEHC 486 (21 July 2020)

Applicant is entitled to costs of the proceedings due to respondent's failure to comply with statutory notices, while respondent is entitled to costs of compliance with the orders as per established caselaw; both costs are measured as equal and set off, resulting in no order as to costs overall.

Citation
[2020] IEHC 486
Parties
Applicant: David O'Sullivan; Respondent: A Company
Jurisdiction
Ireland
Judgment Date
21 July 2020
Procedural Posture
Application Under S. 902 a Taxes Consolidation Act 1997 / Post Judgment Costs Determination
Outcome
No order as to costs overall; costs of proceedings awarded to applicant, costs of compliance awarded to respondent, both set off.
Legal Topics
Exchange of Information, Costs, Administrative Cooperation, Double Taxation, Mutual Assistance
Tax Law Civil Procedure Exchange of Information Costs Administrative Cooperation Double Taxation Mutual Assistance

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 10 Party arguments 2
Sign in to unlock

Parties

David O'Sullivan

Applicant

A Company

Respondent

Procedural Posture

Application Under S. 902 a Taxes Consolidation Act 1997 / Post Judgment Costs Determination

Legal Issues

  1. 1 Entitlement to costs of proceedings under s. 902A Taxes Consolidation Act 1997
  2. 2 Entitlement to costs of compliance with court orders for disclosure of information
  3. 3 Appropriate allocation and set-off of costs between parties

Ratio Decidendi

Applicant is entitled to costs of the proceedings due to respondent's failure to comply with statutory notices, while respondent is entitled to costs of compliance with the orders as per established caselaw; both costs are measured as equal and set off, resulting in no order as to costs overall.

Court Disposition

No order as to costs overall; costs of proceedings awarded to applicant, costs of compliance awarded to respondent, both set off.

Orders

  • Applicant to have costs of applications.
  • Respondent to have costs of compliance with orders.