30. For the reasons set out in this judgment and having regard to the provisions of Article 267 TFEU, I do not consider that a decision or ruling from the CJEU on the Applicant’s questions is/was necessary to have enabled me to give judgment on the Applicant’s application to have his substantive judicial review proceedings either held in camera or anonymised.
31. In the circumstances, therefore, I refuse the Applicant’s application to revisit the matters determined in O’Neill v Revenue Commissioners [2024] IEHC 337, and accordingly, I do not consider that questions have been raised before me which require a decision and ruling of the CJEU on those questions to be necessary to have enabled me to give judgment. The Applicant’s applications are, therefore, refused.
PROPOSED ORDER
32. I shall make an order: (i) refusing the applications requesting the revisitation of matters determined in O’Neill v Revenue Commissioners [2024] IEHC 337; and (ii) refusing the Applicant’s request for a reference to the CJEU pursuant to Article 267 TFEU.
33. I shall put the matter in before me on Tuesday 17th December 2024 at 10:30 to deal with the question of costs.
Conleth Bradley
22nd October 2024
BAILII: