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Court of Appeal affirms the High Court's decision granting summary judgment against a solicitor for penalties totaling €144,788.50 due to the negligent and deliberate delivery of incorrect VAT returns over several years. The solicitor's argument that the Revenue Commissioners had a duty to reassess the penalties was rejected, with the court finding no credible defense to the claim. The original High Court decision, which determined the solicitor's liability for the penalties, was upheld, and the appeal to reassess the penalties was dismissed.
Court of Appeal, summary judgment, Value Added Tax Consolidation Act 2010, Taxes Consolidation Act 1997, penalties, VAT returns, Revenue Commissioners, Collector General, negligence, deliberate act, reassessment of penalties, bona fide defense, appeal dismissed, s. 1077B (Penalty notifications and court determinations), s. 1077C (Recovery of penalties), s. 960E (Duties of Collector General), s. 116 (Penalty for incorrect returns), s. 113 (Time limits for estimation or assessment of tax), reasonable excuse, interest on penalties, Courts Act 1981.
Note: This is intended to be a fair and accurate report of a decision made public by a court of law. Any errors should be notified to the editor and will be dealt with accordingly.
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