Thurles Information

Dublin Circuit Criminal Court

Independent Tipperary TD Mr Michael Lowry, together with the refrigeration company Garuda Ltd, have gone on trial at Dublin Circuit Criminal Court today, in connection with alleged tax offences, same purportedly having been committed some 16 years ago, in 2002.

The Tipperary TD pleaded not guilty to five charges of filing incorrect tax returns on dates between August 2002 and August 2007, in relation to the sum of £248,624 (Stg) received by the company, Garuda Ltd, when Mr Lowry was a director of that company. Mr Lowry also denied four counts of failing to keep proper books of accounts.

A Jury, consisting of eight men and four women were sworn in this morning, in front of Mr Justice Cormac Quinn.

The trial hearing was moved from court No 7 to court No 9, when it convened after lunch with Mr Fred Ramberg the former CEO of a Finnish Refrigeration Company, latter known as Norpe OY, who had transacted business with Garuda Ltd.

Using a video-link from Finland, and while in the presence of a Finnish female Judge, Mr Ramberg took the oath in Finnish, before informing the Jury that his company had “an agency agreement” to pay commission to Mr Michael Lowry’s company, for sales introduced by his company here in Ireland.

Mr Ramberg agreed with prosecuting barrister Mr Remy Farrell SC, that if his company, Norpe Oy, supplied to retail outlets here in Ireland, same having been introduced by Mr Lowry; a commission would be paid to Streamline Enterprises, the trading name for Mr Lowry’s company Garuda Ltd.

The witness agreed with Revenue’s Counsel that an agency agreement, signed by both he and Mr Michael Lowry, on November 1st, 1997, outlined the final “terms of agreement”, that the agent should be entitled to a commission of 5% on all sales introduced to Norpe OY, by Mr Lowry.

Mr Ramberg further confirmed that his company’s agreement was between Norpe OY and Mr Michael Lowry, however Mr Lowry’s name had been crossed out and handwritten in its place was ‘Glebe Trust’, with an address in the Isle of Man. Mr Ramberg agreed that he had written in this change himself and he (Mr Ramberg) had also initialled that change. He was unable to indicate the date, when he actually did this. He further confirmed that he had no personal knowledge as to the identity of a company known as “Glebe Trust”.

Mr Michael O’Higgins SC, defending Mr Lowry, informed Mr Ramberg that his client claimed he was holidaying in Spain, back in August of 2002, when a person to whom he owed money, had, in his absence, placed him under stress to make an immediate payment. Mr Ramberg confirmed that he was advised by his accounts department of the need to make necessary changes with regards to the commission outstanding. Mr Ramberg insisted that no payments were ever made by Norpe Oy, without an invoice being received, and this remained his companies strict policy at all times.

Mr Ramberg confirmed that after 1997, he had very little dealing directly with Michael Lowry, doing business mainly with Mr Patrick (Pat) Lowry, brother of the accused.

Before the video link was closed, Mr Ramberg requested a payment of €500 be paid to him by the State, who agreed that, had he travelled to Ireland, the cost to the Irish State would have been far greater, taking into account travel and subsistence, including accommodation expenses. Prosecuting barrister Mr Remy Farrell SC for Revenue agreed, with the presiding judge also in agreement.

A direct ‘Question & Answer’ statement / interview taken by Finish police, and given by Norpe accounts department employee Ms Stella Lipponen, was then read to the Jury. Ms Lipponen confirmed a payment of €388,788.12 was paid on August 28th, 2002, and that the payee invoice referred was to Glebe Trust.

Due to a technical fault in Court No 9, Ms Lipponen’s statement was not put on screen for the Jury to view, however this technical glitch is expected to be corrected by tomorrow and the statement / interview will be placed in evidence early tomorrow morning.

In what is observed as a landmark judgement, the Criminal Court of Appeal has almost doubled two jail sentences handed down to cousins, who went on a burglary spree on the Tipperary border, in Co. Limerick.

The Director of Public Prosecutions (DPP) has successfully contended that a three and a half year sentence, handed down individually to both men involved in rural crime; was unduly lenient.

The criminals named as Mr Michael Casey, aged 34, with an address at Clonlong Halting Site in Southill, Co. Limerick, and his cousin Mr David Casey, aged 23, with an address at Carragh Park, Belcamp, Co. Dublin had both pleaded guilty to a series of burglaries, including one at the residence of Mr John O’Donoghue, latter with an address at Toomaline, Doon, Co Limerick; latter village just 8 minutes drive (6.6 kilometres or 4 miles), from the Tipperary border, on August 27th, 2015.

On discovering the thieves in his home, Mr O’Donoghue had collapsed and died, as he was about to confront both intruders; latter who then ran away without offering assistance.
Both men were sentenced following their crime in December of 2016 to four-and-a-half years imprisonment with the final year suspended. Following the appeal by the Director of Public Prosecutions, this sentence has now been increased to six years and four months for each offender.

Giving his judgement, Mr Justice George Birmingham stated that the late Mr O’Donoghue had been living with his sister and on that August day in question, both had gone shopping to Tipperary town. On returning home that same afternoon, they had noticed a black car across the road and the gate to their property wide open. It became evident also that their front door had been broken.

When Mr O’Donogue collapsed, attempting to confront the intruders, his sister had called on the both men to grant assistance, but no help had been forthcoming from either individual.

The court went on also to suggest sentences of between four and nine years for mid-range offences going forward, and up to 14 years for those at the highest range of similar committed crime.