UPDATE: Perrigo challenge to €1.64bn tax assessment to open on Thursday

The hearing of a dispute over a €1.64bn tax assessment raised by the Revenue Commissioners on US drug company Perrigo has come before the High Court.

Perrigo, in its judicial review proceedings, claims Revenue had no right to raise the assessment and Perrigo had a legitimate expectation it would not do so. File image

A legal challenge by US drug company Perrigo aimed at quashing a €1.64bn tax assessment raised on it by the Revenue Commissioners will formally open before the High Court on Thursday.

The case, to be heard via video-link, involves a “unique and complex” claim by Perrigo that it had a legitimate expectation, as a result of words and conduct of Revenue over some time, that Revenue would not raise such an assessment, the court was told on Wednesday.