ECJ makes significant ruling in trucker's challenge against €1.5m demand

The European Court of Justice has delivered a significant preliminary ruling favouring a Roscommon truck driver in his challenge against a €1.5 million tax demand from Greek authorities. Eamonn Donnellan of Cloonfad sought to overturn the demand served by the Irish Revenue Commissioners in 2013, more than a decade after his conviction and subsequent acquittal for cigarette smuggling in Greece. The ECJ determined that member states are not obliged under EU law to enforce recovery demands where the underlying decision was not properly communicated to the person concerned. Mr Donnellan, represented by counsel, contends he received no proper notification of the Greek penalty and was denied opportunity to contest it. He also argues the demand relates to a criminal offence of which he was acquitted. The Revenue Commissioners opposed his application, asserting compliance with EU obligations. Justice Tony O'Connor referred the preliminary question to the ECJ in 2015. The High Court case will return for further hearing at a later date.