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John Paul Construction Ltd v The Minister for the Environment Heritage and Local Government.

Country/Territory
Ireland
Type of court
Others
Date
Aug 15, 2006
Source
UNEP, InforMEA
Court name
High Court of Ireland
Judge
Kelly.
Reference number
[2006] IEHC 255
Language
English
Subject
Land & soil
Keyword
Private land Land-use planning Fiscal and market measures Tax/levy Ownership Property rights Private forest Liability/compensation
Abstract
The plaintiff unsuccessfully challenged the Minister's initial refusal to issue a certificate of compliance in respect of a property for which tax reliefs under the student accommodation scheme were to be sought. The case emphasises the importance of the certification requirements in the context of property tax reliefs. The Court's observation that the right to appeal to the Appeal Commissioners contained in section 372AT Taxes Consolidation Act 1997 was a factor for the court to consider in exercising its discretion to give relief by way of judicial review proceedings is perhaps of general interest.