Jacob v. Revenue Commissioners [1983] IEHC 59 (6 July 1983)

Jacob v. Revenue Commissioners [1983] IEHC 59 (6 July 1983)

The court held that the Revenue Commissioners acted within their statutory powers and the applicant was not entitled to relief by way of judicial review.

Source-derived case information.

Citation
[1983] IEHC 59
Parties
Applicant: Jacob; Respondent: Revenue Commissioners
Jurisdiction
Ireland
Judgment Date
06 July 1983
Procedural Posture
Judicial Review / Final Judgment
Outcome
application dismissed
Legal Topics
Assessment of Tax Liability, Judicial Review of Administrative Decisions
Tax Law Administrative Law Assessment of Tax Liability Judicial Review of Administrative Decisions

Source-derived case record

Summary, issues, holding and outcome

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Parties

Jacob

Applicant

Revenue Commissioners

Respondent

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether the Revenue Commissioners acted ultra vires in assessing tax liability
  2. 2 Whether the applicant is entitled to relief by way of judicial review

Ratio Decidendi

The court held that the Revenue Commissioners acted within their statutory powers and the applicant was not entitled to relief by way of judicial review.

Court Disposition

application dismissed

Orders

  • No relief granted to applicant
  • Costs awarded to respondent