The Director of Public Prosecutions v MDS Distribution Ltd/David Sullivan

Date

3 July 2023

Venue

Naas Circuit Court

Judge

Judge Dara Hayes

Summary

On 3 July 2023, at Naas Circuit Court, MDS Distribution Limited of Togher Business Park, Newhall, Naas, Co. Kildare, pleaded guilty to the following sample offences:

• Kept for use as a propellant 10,967 litres of mineral oil on which the Mineral Oil Tax at the appropriate standard rate has not been paid, contrary to Section 102 of the Finance Act, 1999 (one count).
• Took possession of excisable products to wit, 10,967 litres of mineral oil, in respect of which Excise Duty was for the time being payable with intent to defraud the State of such duty contrary to Section 119 of the Finance Act, 2001 (one count).
• Knowingly, or wilfully, delivered an incorrect Value-Added Tax (VAT) return contrary to Section 1078(2)(a) and (3) of the Taxes Consolidation Act, 1997 (ten counts).

Mr David Sullivan, being a director of MDS Distribution Limited, pleaded guilty top:

• His consent or connivance with that company in keeping for use as a propellant 10,967 litres of mineral oil on which Mineral Oil Tax at the appropriate standard rate has not been paid, contrary to Section 102 of the Finance Act, 1999 (one count).
• His consent or connive with that company in knowingly, or wilfully, delivering an incorrect VAT return contrary to Section 1078(2)(a),(3) and (5) of the Taxes Consolidation Act, 1997 (nine counts).

Outcome

Judge Hayes fined MDS Distribution Limited €20,000 in respect of two sample offences, with all other offences taken into consideration, and imposed a two-year custodial sentence on Mr Sullivan, reduced to 15 months, in respect of two sample offences, with all other offences taken into consideration. Judge Hayes ordered Mr Sullivan to enter a bond of €100.