Dublin judge ordered to take jurisdiction of Lowry company tax case
Reading time: 1 minute
A District Court judge erred in declining jurisdiction over a tax charges case against a company owned by former government minister Michael Lowry, the High Court has ruled.
Judge John O’Neill of Dublin District Court refused to hear a case brought by the Director of Public Prosecutions (DPP) against Garuda Ltd because its registered address was moved from Dublin to Tipperary before the case came to court.
Mr Lowry registered a change of address with the Companies Registration Office on 31 December 2013, shortly before the case came before Dublin District Court in January 2014.
The company was based in Dublin at the time that three summonses were issued and one of the alleged offences related to Dublin.
Judge O’Neill said the date on which the case came to court was the date which is relevant in determining a company’s residence.
However, Mr Justice Seamus Noonan has ruled that Judge O’Neill should have heard the case and has now directed him to assume jurisdiction.
Share this article:
Subscribe to our newsletter to not miss articles like this one:
SUBSCRIBE
