O'Neill v Revenue Commissioners [No. 2] (Approved)

      This application arises from my judgment in O�Neill v Revenue Commissioners [2024] IEHC 337 , where I refused the Applicant�s interlocutory application seeking either: (a) an order that his substantive judicial review proceedings be heard otherwise than in public ( i.e. , in camera); or (b) an order directing the anonymisation of that challenge.

      The substantive proceedings concern the Applicant�s challenge to the Respondent�s refusal to erase data in relation to his 2007 tax return, pursuant to the right to erasure (�the right to be forgotten�) contained in Article 17 of the General Data Protection Regulation (�GDPR�).

      As indicated at the end of the judgment in O�Neill v Revenue Commissioners [2024] IEHC 337 , at paragraph 66, it was agreed by both parties during the hearing of that application in April 2024 that any intended application for a preliminary reference to the Court of Justice of the European Union (�CJEU�) pursuant to Article 267 of the Treaty on the Functioning of the European Union (�TFEU�) would be left over until judgment was delivered on the Applicant�s in camera /anonymisation application.

      The Applicant then confirmed that he wished to make an Article 267 reference and the parties filed submissions in that regard with the matter being heard before me on Tuesday 17 th September 2024.

      This second judgment now addresses that application.