Circuit Court had jurisdiction to entertain defence that local authority rates amount to a form of unlawful State aid

Debt recovery – enforcement – does the Circuit Court have jurisdiction to determine by way of a defence to a claim for unpaid local authority rates that the enforcement and recovery of the rate in question amounts to a form of State aid contrary to the provisions of Article 107(1)TFEU – consultative case stated – Poor Relief Ireland Act 1838 – Third Schedule to the Courts (Supplemental Provisions) Act 1961 – whether the State aid issue can properly be raised by way of defence to the claim for unpaid rates – jurisdictional issue – does the Circuit Court have a jurisdiction to entertain the State aid question by way of defence – Circuit Court does not have a jurisdiction to pronounce, whether directly or indirectly, on the validity of the rate struck by the Council as such, as that Court does not enjoy a judicial review jurisdiction – Circuit Court has a jurisdiction to entertain a defence that the claim for rates involves a form of unlawful State aid contrary to Article 107(1) TFEU if that Court is satisfied that the proceedings involve a clear error on the face of the proceedings or there is no doubt as to the illegality of the decision – time limits prescribed by Ord. 84 – Circuit Court enjoys no jurisdiction to pronounce upon the general validity of the rate struck by a rating authority – consultative case answered.