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High Court refuses judicial review of decision of the Revenue Commissioners to apply plastic bag levy to bags other than carrier bags.
Judicial review - assessment of environmental levy due under Waste Management (Environmental Levy) (Plastic Bag) Regulations, 2001 - levy on plastic bags other than those suitable for use at point of sale - s 72, Waste Management Act 1996 - application of levy to plastic bags supplied for hygiene purposes - criteria for plastic bag to satisfy definition: wholly or partly of plastic; suitable for use at sales outlet; not within exceptions - whether levy extended to wrong plastic bags - statutory interpretation - presumption against doubtful penalisation - constitutionality of provision - fairness of procedures - whether suitable for use at point of sale in a supermarket - locus standi of applicant - Article 6, European Convention on Human Rights - whether ambiguity in provision - whether levy limited to carrier bags - application of Article 6 to taxation provisions.
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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