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High Court: (a) grants an order sought by the Revenue Commissioners directing a company to supply details as sought by the Austrian tax authorities of persons connected with the company, on the grounds that there were reasonable grounds for suspecting that the taxpayer might have failed or might yet fail to comply with the law of Austria concerning tax collection; but (b) refuses to determine substantive issues raised by the company in its defence, on the grounds that the court did not have jurisdiction to to determine those issues.
Application for information held by company that was of interest to Austrian tax authorities - Directive 2011/16 EU - s. 902A of the Taxes Consolidation Act, 1997 - Statutory Instrument 549 of 2012 - whether application was a 'fishing expedition' - rights of third parties to challenge orders directing them to provide information - jurisdiction of court - whether Austrian authorities should have exhausted other sources of information prior to making the application - threshold - discretion of the court - conditions.
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