Courts / Roscommon / Report

Irishman wins case against Greek revenue demand for €1.5m

Summary

An Irish truck driver, Eamonn Donnellan, has successfully challenged a €1.5m tax penalty demand from Greece in the High Court. Mr Justice Tony O'Connor declared that the Irish Revenue Commissioners are not entitled to enforce the Greek authorities' request to recover the demand from Mr Donnellan. The case was referred to the European Court of Justice (ECJ) in 2015, which ruled that member states are not precluded from refusing such requests if the person concerned was not properly notified. Mr Donnellan was notified of the demand in November 2014, following a request by Greek tax authorities in April 2009. He had been jailed in 2002 after a Greek court found him guilty of smuggling, but was later acquitted. He maintained his innocence and served over four months in jail before his release. His legal team, led by Paul McGarry SC, argued the demand was procedurally flawed and an abuse of process. Revenue, which opposed the application, consented to the declaration in Mr Donnellan's favour after the ECJ's ruling. The judge also awarded Mr Donnellan his legal costs against Revenue.

Who, what, where, when and why

What: Report matter: Irishman wins case against Greek revenue demand for €1.5m. Procedural stage: sentence. Findings: Acquitted

When:

• November 2014 Hearing Or Sentence
• April 2009 Other
• 2018-05-03 Publication

Why: This, the ECJ found, was because the decision imposing that fine was not properly notified to the person concerned before the request for recovery was made. CNI source report

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Related court reports

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

Read the original CNI report