The Director of Public Prosecutions v Patricia Curtis

Date   

12 January 2023

Venue

Naas Circuit Criminal Court

Judge

Her Honour Judge Mary O’Malley Costello

Summary

Patricia Curtis with an address at Newtownbert, Bert, Athy, Co. Kildare, a former director of Norse Horizon Limited which provided security services, pleaded guilty to the following sample offences under Section 1078 Taxes Consolidation Act 1997.

• Norse Horizon Limited knowingly or wilfully delivering incorrect VAT returns for the periods May/August 2010 and September/December 2011 contrary to Section 1078(2)(a) and (5) of the Taxes Consolidation Act 1997, as amended, with the consent or connivance of Patricia Curtis in her role as a director of the company (2 counts).
• Norse Horizon Limited failing without reasonable excuse to file VAT returns for the periods January/February 2012 and May/June 2013 contrary to Section 1078(2)(g)(ii) and (5) of the Taxes Consolidation Act 1997, as amended, with the consent or connivance of Patricia Curtis in her role as a director of the company (2 counts).
• Norse Horizon Limited failing to remit VAT for the periods September/October 2010, January/February 2011, July/August 2012 and March/April 2013 contrary to Section 1078(2)(i) and (5) of the Taxes Consolidation Act 1997, as amended, with the consent or connivance of Patricia Curtis in her role as a director of the company (4 counts).
• Patricia Curtis failing without reasonable excuse to file a VAT return for the period July/August 2013 contrary to Section 1078(2)(g)(ii) of the Taxes Consolidation Act 1997, as amended (1 count).
• Patricia Curtis failing to remit VAT for the period November/December 2013 contrary to Section 1078(2)(i) of the Taxes Consolidation Act 1997, as amended (1 count).

Outcome

Judge O’Malley Costello imposed a 20 month custodial sentence on Patricia Curtis, to be suspended in full for 20 months on condition that Patricia Curtis keeps the peace and is of good behaviour. Patricia Curtis was also fined €1,000.