Tax Administration

1. In this Order, “the Commissioners” means the Revenue Commissioners.

2. All proceedings in Revenue causes and matters shall be entitled:

“THE HIGH COURT

REVENUE.”

I. Recovery of taxes and duties

3. Proceedings for the recovery of any tax or duty under the care and management of the Commissioners, or for any fine, penalty or forfeiture in connection with any such tax or duty or incurred under or imposed by the Act s relating to customs or excise, or for the delivery of an affidavit or an account, whether on oath or not, or for the furnishing of explanations or documents in connection with any such tax or duty, or for the condemnation of goods under the Customs Acts, may be brought by summary summons (or if the circumstances so require, by plenary summons).

4.  (1) In Revenue causes and matters service out of the jurisdiction of an originating summons may be allowed by the Court.

(2) Every application for leave to serve such a summons, or notice thereof, on a defendant out of the jurisdiction shall be supported by affidavit, or other evidence, stating that in the belief of the deponent the plaintiff has a good cause of action, and showing in what place or country the defendant is or probably may be found, and whether he is a citizen of Ireland or not; and no leave shall be granted unless it shall be made sufficiently to appear to the Court that the case is a proper one for service out of the jurisdiction.

(3) The provisions of Order 11 rules 6 to 10 (inclusive), shall apply to service out of the jurisdiction in Revenue causes and matters.

5. If a defendant fails to comply with any order for the delivery of an account, whether on oath or affidavit or not, or the furnishing of explanations or documents in connection with any such tax or duty as aforesaid, an order of attachment may be issued against him under the provisions of Order 44 Part 1.

II.  Appeals under the Finance Act 1894, section 10

6. Any aggrieved person within the meaning of the Finance Act 1894, section 10(1), who desires to appeal in any of the cases mentioned in the said section shall, within one month after receipt by him or his solicitor of notice in the Form No 29 in Appendix C of the decision or claim of the Commissioners, deliver or leave at the office of the Revenue Solicitor at Dublin Castle during office hours a written statement addressed to the Commissioners of the grounds of such appeal.

7. Such statement shall contain the full name and address of the appellant and the name and registered place of business of his solicitor (if any), and shall distinctly specify the several grounds upon which the appellant contends that the decision or claim of the Commissioners was erroneous and, if he contends that the value put upon any property by the Commissioners is excessive, he shall in his statement identify such property and state the value which he contends should be put upon the same.

8. The Commissioners shall, within one month after the leaving or delivery of such statement, give notice to the appellant or his solicitor whether they have withdrawn the decision or claim appealed against or have determined to maintain the same, either in whole or in any and what part, and shall therein state the grounds of such decision and the particulars of such claim in so far as they have determined to maintain the same.

9. Within one month after receipt of the Commissioners’ notice of their determination to maintain their decision or claim either in whole or in part, the appellant may proceed with his appeal by presenting a petition to the Court.  Immediately after presentment, a copy of the petition shall be served by the appellant upon the Commissioners by leaving the same at the office of the Revenue Solicitor during office hours.

10. Within one month after the service of the copy of the petition the Commissioners shall file their answer thereto in the Central Office and serve a copy thereof upon the appellant or his solicitor; and in default thereof the facts stated in the petition shall be deemed to be admitted and the appellant may thereupon set the petition down for hearing.

11. Subject to the provisions of these Rules, the appellant shall not in his petition state, nor at the hearing thereof be allowed to rely upon, any grounds of appeal not specifically set forth in his statement of the grounds of appeal; nor shall the Commissioners at such hearing be allowed to rely upon any grounds to sustain their decision or claim not specifically set forth in their answer.

12. Upon the filing of the answer and the service of a copy thereof in manner aforesaid, the matter shall be deemed to be completely at issue and the appellant may set the petition down for hearing as aforesaid, and if he does not do so within seven days after service of the answer, the Commissioners may do so.

13. Unless otherwise ordered the evidence at the hearing of the petition shall be given viva voce.

14. The Court may at any stage of the proceedings allow the appellant to amend his grounds of appeal and petition, or the Commissioners to amend their answer, in such manner and upon such terms as may be just.

15. (1) An application under the Finance Act 1894, section 10(4), for leave to bring an appeal without payment of duty, or on part payment only thereof, shall be made by motion on notice to the Commissioners which shall be entitled in the matter of the intended appeal and in the matter of the Finance Act 1894, and shall be served within the time limited by rule 9, together with a copy of the affidavit grounding the application, by leaving or delivering the same at the office of the Revenue Solicitor during office hours at least four clear days before the hearing of the application.

(2) Where such an application is made, the appellant may, notwithstanding that the time limited by rule 9 for presenting the petition may have expired, proceed with his appeal by presenting a petition to the Court within fourteen days after the order made on such application shall have been perfected and serving a copy of the petition in the manner provided in the said rule.

III. Appeals under the Succession Duty Act 1853, section 50

16. An appeal pursuant to the Succession Duty Act 1853, section 50, may be instituted by presenting a petition to the Court.  Immediately after presentment, a copy of the petition shall be served by the appellant upon the Commissioners by leaving the same at the office of the Revenue Solicitor during office hours, and thereafter the provisions of rules 10 to 14 (inclusive) shall apply to such appeal.

Applications under the Finance Act 1983, section 18

17. An application pursuant to the Finance Act 1983, section 18, may be made by motion ex parte grounded upon an affidavit entitled as provided in rule 2 and in the matter of the said Act, identifying the person to whom such application relates.

IV. Miscellaneous

18. A separate Cause Book shall be kept for proceedings in Revenue causes and matters.

19. Nothing in these Rules shall be construed to prejudice the rights, privileges, and priorities preserved by the Finance Act 1924, section 38(2).

20. The provisions of Order 16, and of Order 19, rule 2 shall not apply to proceedings in Revenue causes or matters.

21. Subject to the power of transfer, proceedings in Revenue causes and matters shall be assigned to such Judge as the President of the High Court may from time to time assign to hear the same.