Retail chain Dunnes Stores has begun a High Court challenge to a legal requirement to provide information to the Central Statistics Office.
The firm is challenging the right of the CSO to demand detailed financial and trading information on a quarterly basis under the terms of the Statistics Act.
In judicial review proceedings, Dunnes Stores has asked the High Court for a declaration that the order under which the information on Balance of Payment forms is sought is beyond the powers of the Act.
It is also seeking an order quashing the statutory instrument under which the information can be sought.
Lawyers for Dunnes Stores told the High Court that the frequency with which the information was sought was a function delegated to the Director-General of the CSO.
They argued that under the terms of the Statistics Act, the Minister of State at the Department of the Taoiseach had no power to delegate that function.
The retailer is arguing that providing detailed information on a quarterly basis is placing an unfair and expensive burden on the company which normally produces annual figures.
It described the request as 'unreasonable, disproportionate and unlawful' and said the CSO had failed to explain the necessity for the information.
The court heard that criminal proceedings had been instigated against Dunnes Stores over its failure to return Balance of Payment forms in 2006 and 2007.
Defending the action, the CSO said it was the body with sole responsibility for compiling statistics in Ireland.
The information sought was essential for drawing up key economic indicators such as Gross Domestic Product and had a legal obligation to provide detailed information to the European Central Bank, Eurostat and other bodies on the performance of the economy.
The agency contends that it has at all times acted within the legislation.
The case continues.
