A landmark case being taken by a lesbian couple to have their Canadian marriage recognised here and to be treated as a married couple for tax purposes opens in the High Court tomorrow.
The case, being taken by Dr Katherine Zappone and Dr Anne Louise Gilligan, is expected to run for three weeks.
When Mr Justice Liam McKechnie gave them leave to take the case in November 2004 he said it was not just about tax bands and the extent of allowances. The institution of marriage would be at the core of it.
In their case against the Revenue Commissioners, Ireland and the Attorney General they will argue that in failing to recognise their Canadian marriage the State has acted unlawfully and has breached their constitutional rights to equality, to marriage, to property rights and family rights.
The State, they will argue, has also acted in breach of their rights to privacy, marriage and non-discrimination under the European Convention on Human Rights.
The case arose after Ms Zappone, a public policy research consultant, and Ms Gilligan, an academic, married in Vancouver on September 13th, 2003.
On July 1st, 2004, the Revenue refused the couple's claim for the same allowances as a married couple under the Taxes Consolidation Acts. The Revenue argued that married couples related only to "a husband" and "a wife", and that the Oxford English dictionary defined these as a married man and a married woman.
In May Minister for Justice Michael McDowell ruled out a constitutional amendment that would give recognition to the relationships of gay and other non-marital couples equivalent to marriage. He said, however, that he hoped "practical action" to provide for cohabiting, including gay, couples would be possible "by the autumn".
The Irish Human Rights Commission will be acting as a notice party at tomorrow's case.
The couple are also seeking damages.
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