Lawyers for Independent TD Michael Lowry have told the High Court it is improper and unfair to allow his prosecution for alleged tax offences to proceed.
Mr Lowry’s representative said the decision to put him on trial in the Circuit Criminal Court cannot be justified in the light of a decision by the Revenue Appeals Commissioner in June last year.
The court was told the Appeals Commissioner found that Mr Lowry has no personal income tax liability in relation to the matters.
The Commissioner also found that his company's only liability was a sum of just over €2,400.
The State intends to ask the High Court to examine the Appeals Commissioner's decision in a separate action.
Mr Lowry's senior counsel told the court the alleged offences arose out of a payment due to Mr Lowry's refrigeration company which was made in 2002 but not declared until 2007.
The court was told Mr Lowry had directed that the payment be declared in 2007 and had paid tax on it.
The Appeals Commission found that the only tax owing by Mr Lowry or his company in relation to the matter last year was a sum of just over €2,400.
Mr Lowry is charged with five offences and is due to go on trial at the Dublin Circuit Criminal Court.
He is charged with deliberately filing an incorrect income tax return in 2002 and is also charged with filing incorrect returns in relation to corporation tax as well as failing to have proper books of account.
His lawyers also said there had been an interference with his right to a fair trial due to unprecedented interference with his case by the media.
Senior Counsel Patrick Treacy said the criminal complaint against Mr Lowry had been made by a journalist to the Criminal Assets Bureau and there had been an unparalleled and savage campaign against Mr Lowry by the Sunday Independent newspaper.
He said the newspaper had put information about a purported tape recording between Mr Lowry and another man into the public domain despite the fact that the person who had made the recording was resiling from it.
He said the tape recording could never be used as evidence in a criminal trial.
Mr Lowry wants his trial stopped.
He also claims that the manner in which the prosecution is being presented is oppressive and should be halted by the High Court and he says the transfer of his trial from Tipperary to Dublin is a fundamental breach of his rights.
The action, before Mr Justice Seamus Noonan, is due to last for another three days.
