http://conflictoflaws.net/2008/french-tax-authorities-recognize-dutch-same-sex-marriage/ News and Views in Private International Law Wed, 10 Mar 2010 23:33:28 -0800 http://wordpress.org/?v=2.9.2 hourly 1 http://conflictoflaws.net/2008/french-tax-authorities-recognize-dutch-same-sex-marriage/comment-page-1/#comment-76954 Michelle S de Bruin Tue, 09 Sep 2008 21:25:20 +0000 http://www.conflictoflaws.net/?p=956#comment-76954 This has interesting implications for Ireland. A recent Irish case (Zappone and Gilligan v Revenue Commissioners & Ors) concerned two women who had married one another in a ceremony in Canada. They were, however, Irish citizens and were also resident in Ireland when they brought proceedings against the Revenue Commissioners claiming allowances as a married couple under the Taxes Consolidation Acts. In the High Court, Dunne J. rejected the Plaintiffs’ claim for recognition of their Canadian marriage and also their challenge to the relevant provisions of the Tax Code. A second case has since been brought seeking recognition of the Canadian marriage. No decision had been handed down yet. Same sex unions are not yet recognised in Ireland, although legislation permitting a form of civil union is forthcoming. This has interesting implications for Ireland.
A recent Irish case (Zappone and Gilligan v Revenue Commissioners & Ors) concerned two women who had married one another in a ceremony in Canada. They were, however, Irish citizens and were also resident in Ireland when they brought proceedings against the Revenue Commissioners claiming allowances as a married couple under the Taxes Consolidation Acts. In the High Court, Dunne J. rejected the Plaintiffs’ claim for recognition of their Canadian marriage and also their challenge to the relevant provisions of the Tax Code. A second case has since been brought seeking recognition of the Canadian marriage. No decision had been handed down yet.
Same sex unions are not yet recognised in Ireland, although legislation permitting a form of civil union is forthcoming.

]]> http://conflictoflaws.net/2008/french-tax-authorities-recognize-dutch-same-sex-marriage/comment-page-1/#comment-75481 ADF Alliance Alert » French Tax Authorities Recognize Dutch Same-Sex Marriage Mon, 08 Sep 2008 17:08:16 +0000 http://www.conflictoflaws.net/?p=956#comment-75481 [...] Cuniberti, writing at Conflict of Laws: Le Monde has reported this week that the French Ministry of Finance has [...] [...] Cuniberti, writing at Conflict of Laws: Le Monde has reported this week that the French Ministry of Finance has [...]

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