Ecolex Logo
Le portail au
droit de l'environnement
Résultats de la recherche » Jurisprudence

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

Pays/Territoire
Irlande
Type de cour
Autres
Date
Aoû 15, 2006
Source
UNEP, InforMEA
Nom du tribunal
High Court of Ireland
Juge
Kelly.
Numéro de référence
[2006] IEHC 255
Langue
Anglais
Sujet
Terre et sols
Mot clé
Terres privées Planification territoriale Mesures fiscales et de marché Taxe/impôt Propriété Droits de propriété Forêt privée Responsabilité/indemnisation
Résumé
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.