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Court of Appeal dismisses the taxpayer's appeal against a claim for unpaid taxes, including VAT, PAYE and PRSI, affirming the original decision of the High Court, finding no merit in the taxpayer's arguments, which included alleged overpayments barred by statutory time limits, difficulties with remote hearing procedures, and delay in judgment delivery; and the court awards full costs to the respondent, including additional costs incurred due to the taxpayer's unsuccessful submissions regarding costs.
Court of Appeal - unpaid taxes - VAT - PAYE - PRSI - overpayment - statutory time limits - Article 43 of Bunreacht na hÉireann - unjust enrichment - Value Added Tax Consolidation Act 2010 - Taxes Consolidation Act 1997 - remote hearing - hybrid hearing - delay in judgment - costs award - Legal Services Regulation Act 2015 - entirely successful - Chubb European Group v. The Health Insurance Authority - conduct of proceedings - Covid-19 pandemic.
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