Mc Garry -v- Revenue Commissioners [2009] IEHC 427 (06 October 2009)

Mc Garry -v- Revenue Commissioners [2009] IEHC 427 (06 October 2009)

Payment by the applicant of the full sum demanded, comprising tax, interest, and penalty, constituted an agreement within the meaning of s.1086(2)(c) of the Taxes Consolidation Act 1997, permitting publication. Even if not, s.1086(2A) deems such payment to be pursuant to an agreement for publication purposes.

Citation
[2009] IEHC 427
Parties
Applicant: Paul Anthony McGarry; Respondents: The Revenue Commissioners
Jurisdiction
Ireland
Judgment Date
06 October 2009
Procedural Posture
Judicial Review / Final Judgment
Outcome
Application for certiorari refused; challenge dismissed.
Legal Topics
Revenue Audit Penalties, Publication of Tax Defaulters, Interpretation of S.1086 Taxes Consolidation Act 1997, Statutory Agreements in Tax Settlements
Tax Law Administrative Law Revenue Audit Penalties Publication of Tax Defaulters Interpretation of S.1086 Taxes Consolidation Act 1997 Statutory Agreements in Tax Settlements

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Parties

Paul Anthony McGarry

Applicant

The Revenue Commissioners

Respondents

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether an agreement within the meaning of s.1086(2)(c) of the Taxes Consolidation Act 1997 existed between the applicant and the respondents, permitting publication of the applicant's details

Ratio Decidendi

Payment by the applicant of the full sum demanded, comprising tax, interest, and penalty, constituted an agreement within the meaning of s.1086(2)(c) of the Taxes Consolidation Act 1997, permitting publication. Even if not, s.1086(2A) deems such payment to be pursuant to an agreement for publication purposes.

Court Disposition

Application for certiorari refused; challenge dismissed.

Orders

  • Application for judicial review is refused.
  • Decision of the Revenue Commissioners to publish applicant's details is upheld.