Dublin Waterworld Ltd. v National Sports Campus Development Authority [2019] IECA 214 (24 July 2019)

Dublin Waterworld Ltd. v National Sports Campus Development Authority [2019] IECA 214 (24 July 2019)

CSID had reasonable and probable cause to commence proceedings to recover VAT on the lease, as evidenced by professional advice, Revenue guidance, and first instance decisions in its favour; the existence of a first instance decision and credible professional advice precluded a finding of malicious abuse of process.

Citation
[2019] IECA 214
Parties
Appellant/plaintiff: Dublin Waterworld Limited; Respondent/defendant: National Sports Campus Development Authority
Jurisdiction
Ireland
Judgment Date
24 July 2019
Procedural Posture
Civil Appeal / Court of Appeal Judgment
Outcome
Appeal dismissed; High Court judgment affirmed.
Legal Topics
Malicious Abuse of Process, VAT on Property Leases, Reasonable and Probable Cause, Interpretation of VAT Regulations
Tort Taxation Civil Procedure Malicious Abuse of Process VAT on Property Leases Reasonable and Probable Cause Interpretation of VAT Regulations

Case Brief

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Parties

Dublin Waterworld Limited

Appellant/plaintiff

National Sports Campus Development Authority

Respondent/defendant

Procedural Posture

Civil Appeal / Court of Appeal Judgment

Legal Issues

  1. 1 Whether CSID maliciously abused the civil process by pursuing VAT recovery proceedings against DWW
  2. 2 Whether CSID had reasonable and probable cause to commence proceedings for VAT recovery under Regulation 19

Ratio Decidendi

CSID had reasonable and probable cause to commence proceedings to recover VAT on the lease, as evidenced by professional advice, Revenue guidance, and first instance decisions in its favour; the existence of a first instance decision and credible professional advice precluded a finding of malicious abuse of process.

Court Disposition

Appeal dismissed; High Court judgment affirmed.

Orders

  • No liability found for malicious abuse of process.
  • Costs awarded to CSID.