Pearse Doherty (Donegal South West, Sinn Fein)
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1085. To ask the Minister for Environment, Community and Local Government the impact a court decision (details supplied) will have on the retrospective calculation of motor tax liabilities; and if he will make a statement on the matter. [37984/15]

Alan Kelly (Tipperary North, Labour)
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The implications of the Court of Appeal ruling in the case of the Director of Public Prosecutions v. Perennial Freight Limited are currently being considered by my Department.