Dunnes Stores v Revenue Commissioners & Ors [2019] IESC 50 (04 June 2019)

Dunnes Stores v Revenue Commissioners & Ors [2019] IESC 50 (04 June 2019)

The Supreme Court held that, despite the complexity and lack of clarity in the statutory provisions, the legislative intent was discernible and the levy regime was lawfully applied. The applicant's arguments regarding ambiguity did not invalidate the statutory basis for the levy. The appeal was dismissed.

Citation
[2019] IESC 50
Parties
Applicant/appellant: Dunnes Stores; Respondent: Revenue Commissioners; Respondent: Minister for the Environment, Heritage and Local Government; Respondent: Ireland; Respondent: Attorney General
Jurisdiction
Ireland
Judgment Date
04 June 2019
Procedural Posture
Appeal / Supreme Court Final Judgment
Outcome
Appeal dismissed
Legal Topics
Statutory Interpretation, Plastic Bag Levy, Rule of Law, Legislative Clarity
Constitutional Law Environmental Law Tax Law Statutory Interpretation Plastic Bag Levy Rule of Law Legislative Clarity

Case Brief

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Parties

Dunnes Stores

Applicant/appellant

Revenue Commissioners

Respondent

Minister for the Environment, Heritage and Local Government

Respondent

Ireland

Respondent

Attorney General

Respondent

Procedural Posture

Appeal / Supreme Court Final Judgment

Legal Issues

  1. 1 Whether the statutory provisions governing the plastic bag levy are sufficiently clear and lawful
  2. 2 Whether the Minister's power to impose the levy was exercised within the scope of the law
  3. 3 Whether legislative ambiguity affects the rights of corporate entities

Ratio Decidendi

The Supreme Court held that, despite the complexity and lack of clarity in the statutory provisions, the legislative intent was discernible and the levy regime was lawfully applied. The applicant's arguments regarding ambiguity did not invalidate the statutory basis for the levy. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.