THE REVENUE has won unprecedented summary judgment orders from the Commercial Court requiring two SUV dealers to pay more than €10 million arising from unpaid VAT and interest.
The application against brothers Pauraig and John Kane, with addresses at Granard, Co Longford, was the first of its kind by the Revenue, which said it moved before the Commercial Court because of the “very substantial liability” due and because that court could make orders resulting in the “effective collection” of the unpaid tax.
Mr Justice Peter Kelly, who previously remarked the application by the Revenue may be indicative of a new policy, yesterday ruled the brothers had advanced no arguable defence and the Revenue was entitled to summary judgment, for some €5.27 million against Pauraig Kane and some €4.95 million against John Kane.
He refused an application by Simon Boyle SC, for the brothers, to stay the judgment orders pending a possible appeal to the Supreme Court.
The judge also continued orders freezing the accounts of the defendants below some €10 million and retaining receiver William O’Riordan in place over their assets and businesses.
Anthony Collins SC, for the Revenue, secured an order requiring the defendants to provide a statement of their accounts and assets.
In his reserved judgment, Mr Justice Kelly said, as far as the Revenue was concerned, there was “a considerable history of unsatisfactory behaviour” by the defendants concerning tax affairs.
