€1.5 million Greek tax penalty demand of Irishman referred to ECJ

A High Court action brought by an Eamonn Donnellan from County Roscommon against the Revenue Commissioners over a €1.5 million tax penalty demand from Greek authorities has been referred to the European Court of Justice. Mr Donnellan was convicted in Greece in 2002 following the discovery of contraband cigarettes in his truck but maintained his innocence throughout. His conviction was subsequently overturned and he was released after serving over four months in prison. In November 2013, the Revenue Commissioners notified him of the financial demand made under EU mutual assistance provisions. Mr Donnellan, represented by Paul McGarry SC and Roderick Maguire BL, contests the demand as procedurally flawed and argues he was neither properly notified nor afforded an opportunity to contest it. Justice Tony O'Connor determined that significant issues of EU law required referral to the ECJ. The matter was adjourned to November to allow both sides to agree the precise questions for referral.