The High Court delivered its judgment[1] on 4 November 2020 in the challenge by Perrigo Pharma International DAC (“Perrigo”) against an amended assessment to corporation tax for 2013 in the sum of €1,636,047,645, reported to be the largest ever assessment issued by Revenue. The Court in its judgment upheld the legality of the amended assessment. It has subsequently been widely reported that a separate appeal before the Tax Appeals Commission (TAC) of the assessed liability has been settled.[2]
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