High Court, in light of the restrictions put in place due to Covid 19, adjourns hearing of judicial review challenging the decision of the Revenue Commissioners to raise a tax assessment of €1.64 billion arising out of the sale of an interest in a multiple sclerosis medication generally, with liberty to re-enter, and gives the parties liberty to apply for a remote hearing if and when arrangements for such remote hearings are announced.
Commercial – judicial review – challenging decision by Revenue Commissioners to raise a tax assessment of €1.64 billion arising out of the sale of an interest in a multiple sclerosis medication – listed for hearing in April 2020 – Covid 19 – restrictions on court business – company wrote to Revenue seeking to put in place procedures to enable the hearing of the action – Revenue solicitor’s offices were closed – practical difficulties – would seek an adjournment – company opposing the adjournment – not possible to proceed with a physical hearing using the protocols proposed by the company – possibility for a remote hearing - considerable uncertainty as to how it might be possible to hear cases in the Commercial List and in other lists of the High Court in the forthcoming term – case adjourned generally with liberty to re-enter – parties can apply for a remote hearing when procedures are in place –