Muckley v Ireland

JurisdictionIreland
JudgeFINLAY C.J.
Judgment Date01 January 1986
Neutral Citation1985 WJSC-SC 2555
Date01 January 1986
CourtSupreme Court
Docket Number[1982 No. 5442P]

1985 WJSC-SC 2555

THE SUPREME COURT

Finlay C.J.

Walsh J.

Henchy J.

Griffin J.

McCarthy J.

248/84
MUCKLEY v. IRELAND
BERNARD MUCKLEY and ANNE MUCKLEY
Plaintiffs/
Respondents

and

IRELAND, THE ATTORNEY GENERAL and THE REVENUE COMMISSIONERS
Defendants/
Appellants

Citations:

CONSTITUTION ART 40.3

CONSTITUTION ART 41

FINANCE ACT 1967 S192–198

FINANCE ACT 1980 S21

MURPHY & ORS V AG 1982 IR 241

Synopsis:

CONSTITUTION

Family

Protection - Revenue - Income tax - Husband and wife - Assessment - Former enactment authorising aggregation of earned incomes - Aggregation not formerly applicable to single persons living as husband and wife - Former enactment declared invalid by Supreme Court in ~Murphy v. Attorney General~ [1982] I.R. 241 - Consequential legislation - Effect of new enactment - Purported restoration of additional burden of taxation imposed on married couples - New enactment invalid - Protection of the family - Decision of Barrington J. - (16/7/84) affirmed - Finance Act, 1980, s. 21 - Article 41 of Constitution - (248/84 - Supreme Court - 12/11/85).

|Muckley v. Ireland|

HUSBAND AND WIFE

Income tax

Assessment - Aggregation of earned incomes - Aggregation under former enactment - Aggregation not formerly applicable to single persons as husband and wife - Former enactment declared invalid by Supreme Court in ~Murphy v. Attorney General~ [1982] I.R. 241 - Consequential legislation - Effect of new enactment - Purported restoration of additional burden of taxation imposed on married couples - New enactment invalid - Protection of the family - Decision of Barrington J. (16/7/84) affirmed - Finance Act, 1980, s. 21 - Article 41 of Constitution - (248/84 - Supreme Court - 12/11/85).

|Muckley v. Ireland|

REVENUE

Income tax

Marriage - Husband and wife - Assessment - Former enactment authorising aggregation of earned incomes - Aggregation not formerly applicable to single persons living as husband and wife - More tax payable by married taxpayers than by such single persons - Former enactment declared invalid by supreme Court on 25/1/80 - Consequential legislation - Effect on new enactment - purported restoration of additional burden of taxation imposed on married couples - New enactment invalid - constitution - Protection of the family - Decision of Barrington J. - (16/7/84) affirmed - Finance Act, 1980, s. 21 - (248/84 - Supreme Court - 12/11/85).

|Muckley v. Ireland|

1

JUDGMENT OF THE COURT delivered the 12 November 1985 by FINLAY C.J.

2

This is an appeal by the Defendants against the Order of the High Court dated the 16th July 1984 made by Barrington J., declaring that section 21 of the Finance Act 1980violates both Article 41 and Article 40.3 of the Constitution and is, therefore, invalid.

3

Section 21 of the Finance Act 1980(the Act of 1980) was admittedly enacted in order to deal with the situation arising from the decision of this Court in Murphy & Ors. v. The Attorney General, reported in 1982 I.R. 241, whereby the Court decided in the judgment of the Court delivered on the 25th January 1980, that sections 192 to 198 (inclusive) of the Finance Act 1967in so far as these sections provide for the aggregation of the earned incomes of married couples were invalid having regard to the provisions of the Constitution. In a separate decision a majority of the members of the Court, in judgments delivered on the 25th day of April 1980 held

4

(1) That the effect of the decision of the Court was that...

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9 cases
  • Greene v Minister for Agriculture
    • Ireland
    • High Court
    • 1 January 1990
    ...institution of marriage and to protect it from attack: ~Murphy v. The Attorney General~ [1982] I.R. 241 applied and ~Muckley v. Ireland~ [1985] I.R. 472, [1986] ILRM 364 considered - Held that the impugned conditions could not be severed from the said schemes and that the schemes were inv......
  • Greene v Minister for Agriculture
    • Ireland
    • High Court
    • 1 January 1990
    ...institution of marriage and to protect it from attack: ~Murphy v. The Attorney General~ [1982] I.R. 241 applied and ~Muckley v. Ireland~ [1985] I.R. 472, [1986] ILRM 364 considered - Held that the impugned conditions could not be severed from the said schemes and that the schemes were inv......
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    ...is, the attainment and maintenance of an ordered society under the rule of law. In the post- Murphy cases of Muckley v. Attorney General [1985] I.R. 472, at 482, and O'Rourke v. Revenue Commissioners [1996] 2 ILRM 17, the courts had clear regard to the potential chaos caused by persons mak......
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