Viera Ltd -v- Revenue Commissioners [2009] IEHC 431 (06 October 2009)

Viera Ltd -v- Revenue Commissioners [2009] IEHC 431 (06 October 2009)

The Revenue Commissioners had sufficient material to form a reasonable belief that tax was due when raising the assessments in December 2006. The assessments were for two separate periods, not a single assessment. The assessment for the period 1 September 2003 to 31 August 2004 was within time and valid; the earlier period's assessment was out of time but the applicant delayed unreasonably in raising this ground.

Citation
[2009] IEHC 431
Parties
Applicant: Viera Limited; Respondents: The Revenue Commissioners
Jurisdiction
Ireland
Judgment Date
06 October 2009
Procedural Posture
Judicial Review / High Court Judgment
Outcome
Reliefs refused
Legal Topics
Value Added Tax, Tax Assessment, Judicial Review, Statutory Interpretation, Limitation Periods
Tax Law Administrative Law Value Added Tax Tax Assessment Judicial Review Statutory Interpretation Limitation Periods

Case Brief

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Parties

Viera Limited

Applicant

The Revenue Commissioners

Respondents

Procedural Posture

Judicial Review / High Court Judgment

Legal Issues

  1. 1 Whether the Revenue Commissioners had 'reason to believe' tax was due under s.23 of the Value Added Tax Act 1972 when raising the assessment.
  2. 2 Whether the assessment issued on 14 December 2006 was a single assessment or two separate assessments for different periods.
  3. 3 Whether the assessment (or part thereof) was out of time under s.30(4)(a)(ii) of the Value Added Tax Act 1972.

Ratio Decidendi

The Revenue Commissioners had sufficient material to form a reasonable belief that tax was due when raising the assessments in December 2006. The assessments were for two separate periods, not a single assessment. The assessment for the period 1 September 2003 to 31 August 2004 was within time and valid; the earlier period's assessment was out of time but the applicant delayed unreasonably in raising this ground.

Court Disposition

Reliefs refused

Orders

  • Application for judicial review refused
  • No relief granted to applicant