The Irish High Court has ruled against the judicial review taken by US listed company Perrigo (NYSE:PRGO) against the Irish Revenue Commissioners in respect of their tax assessment of €1.64bn on the company.

Perrigo had taken the decision to challenge the procedures adopted by the Irish Revenue under a "judicial review" process, rather than through the tax appeals process.  

It was always going to be a high bar for Perrigo to try to bypass the tax appeals process with this judicial review.  The Irish courts have held in favour of Irish Revenue in a number of judicial review cases over the years showing that tax matters have a special status.  The leading case is "Wiley" from the 1990s where the Irish Supreme Court held that the Irish Revenue were not obliged to continue to refund tax incorrectly on a Mercedes car merely because previously they had done so.

We expect that the taxpayer will appeal the 155 page judgment to the Irish Supreme Court.

Please contact any member of the Maples Group Tax Disputes group to discuss this or any other matter.