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

País/Territorio
Irlanda
Tipo de la corte
Otros
Fecha
Ago 15, 2006
Fuente
UNEP, InforMEA
Nombre del tribunal
High Court of Ireland
Juez
Kelly.
Número de referencia
[2006] IEHC 255
Idioma
Inglés
Materia
Tierra y suelos
Palabra clave
Terrenos privados Manejo de tierras Medidas fiscales y de mercado Tasa/impuesto Propiedad Derechos de propiedad Bosques privados Responsabilidad/indemnización
Resumen
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.