Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

A prior demand for a return of income must have been made before any official application for an order is allowable. JB O’C v PCD and another 1984 III ITR 153

Walsh v National Irish Bank 2013 IESC 2The Irish Supreme Court considered the disclosure obligations under section 908 and the potential conflicts with a duty to retain confidentiality or to respect privacy in another jurisdiction. The Court found that this section only applies in Ireland and provides no legal basis for Revenue to make an order directly to the foreign jurisdiction.