Amendment to defence necessary for purpose of determining real questions of controversy between parties

Defendants' application seeking liberty for amended defence - O. 28, r. 1 of RSC - proceedings relate to plaintiff's challenge - to lawfulness of the application of administration charges - by Revenue Commissioners in amount of €500 per vehicle - plaintiff's business exports large quantities of second-hand motor vehicles - plaintiff seeking repayment and restitution of this sum of €450,100, damages, interest and costs - defendants' relying upon decision of the Court of Justice in Case C-552/15 Commission v Ireland (Registration Tax) - consideration proposed amendment - question of whether damages, for example, could be awarded against the State for an alleged breach of EU law - defendants submit that damages do not arise in every case - consideration applicable legal principles - court finds proposed amendment necessary - for the purpose of determining the real questions of controversy between the parties - court finds proposed amendment brings further clarity to legal consequences - court makes order granting liberty to defendants to deliver an amended defence - costs reserved.