The High Court has sent a dispute over Dublin City Council rates claimed from West Wood Club Limited back to the District Court, without answering whether that court had jurisdiction to consider the company’s EU State aid argument.
In a judgment delivered on 16 January 2015, Ms Justice Iseult O’Malley said the case stated contained no findings of fact that would show whether the legal question actually arose. The District Court judge may decide the case, continue the hearing or prepare a fresh case stated, the High Court said.
The dispute concerns two rates collection proceedings brought by Martin O’Shea and Noel Mulhair, who were identified in the judgment as rates collectors acting for Dublin City Council. The case stated listed €273,213.35 due in one proceeding and €50,971.27 in the other. It recorded evidence from the collectors that the amounts remained unpaid after notices were served, and that they sought decrees for the sums and costs.
West Wood Club argued in the District Court that the Council’s funding and tax treatment amounted to unlawful State aid, distorting competition with the company’s leisure facilities. It contended that the District Court should provide a remedy, including relief from rates or damages. The collectors disputed the allegations and argued that the District Court’s role in rates collection was limited.
The High Court noted that the case stated described pleadings, evidence and submissions but did not set out findings about whether rates revenue was earmarked for the Council’s leisure activities, or whether the Council was exempt from paying rates on its properties. Those matters could affect whether the State aid rules could provide a defence to the rates claim.
The judge said a question about jurisdiction still required the factual basis for the issue. Without that basis, the High Court could not determine whether the District Court had jurisdiction to grant a particular remedy without engaging in a moot question. It also could not reformulate the question because there were no factual findings on which to do so.
The High Court therefore remitted the matter without answering the question posed. It made no finding on whether the Council had received unlawful State aid or whether West Wood Club was entitled to a defence or remedy.