A CAR DEALER has claimed before the High Court that the Revenue Commissioners unlawfully seized four racing cars acquired by him to promote his business and which he had offered to clients to race at Mondello Park.
Lee Cullen, Starwood, Saggart, Co Dublin, claims the cars are exempt from taxes because they are "special-purpose vehicles" and should be returned to him.
In judicial review proceedings against the Revenue, he claims a demand of €124,000, for VAT, Vehicle Registration Tax (VRT) and penalties, is wrongly imposed and in breach of his rights under the Constitution and European Convention on Human Rights.
The four Mitsubishi Lancer Evolution cars and documents were seized by a team of Revenue officers from Mr Cullen's LC Autolink Ltd premises at Heritage Village, Saggart, on December 12th last. His home was searched earlier that day and various materials, including computers and documentation, were removed.
The cars, now held in a State warehouse, were utilised for "corporate events including providing clients of the business with an opportunity to participate in racing days at Mondello Park racecourse", Mr Cullen said.
Mr Cullen said alterations made to the vehicles were of such a nature as to void the usual warranty for motor vehicles and come within the "special purpose" definition.
He said he did not know the cars had been registered in Britain and he did not believe they needed to be registered over here.
The case continues.
