Used car importers succeed in single issue in appeal over €130m case

Latest decision in a 25-year legal battle by Cork-based Used Car Importers of Ireland 

In his CoA judgment, Mr Justice Murray said there was an obligation on Revenue to make a policy of the kind in issue in this case publicly known, Picture: Laura Hutton/RollingNews.ie

The Court of Appeal (CoA) has found Revenue acted unlawfully in failing to provide a used car importer with details of how the open market selling price for used vehicles was determined for the purpose of calculating Vehicle Registration Tax (VRT).

Mr Justice Brian Murray said that failure meant Used Car Importers of Ireland (UCII) could not find out whether the Revenue's system of valuing imported vehicles would, as a general rule, be very close to their actual value (thereby affecting the VRT calculation).