New Revenue staff instructions for claims under European human rights law
Updated instructions to Revenue staff dealing with claims by taxpayers under the European Convention On Human Rights, the European Convention On Human Rights Act 2003 or the Charter of Fundamental Rights of the European Union are now reflected in Tax and Duty Manual Part 38-04-13.
A taxpayer may seek to invoke the European Convention On Human Rights, the European Convention On Human Rights Act 2003 or the Charter of Fundamental Rights of the European Union in the course of his or her dealings with Revenue. The claim may be about process or about the law. The High Court, the Court of Appeal or the Supreme Court may make a declaration that a statutory provision or rule of law is incompatible with the State’s obligations under the European Convention On Human Rights.