Dunnes Stores has been granted permission by the High Court to challenge a tax bill for over €36m arising from the plastic bag levy.
The retailer is also claiming that the Government regulations that introduced the levy in 2001 are so uncertain that they are invalid.
The Revenue Commissioners produced the figure of €36.4m after carrying out an assessment over a four-year period at the supermarket chain.
But Dunnes Stores claims the bags in question are not subject to the Government levy of 22 cent per bag.
It claims the bags in question were used in its stores in Northern Ireland and other types of plastic bags that are used for wrapping or hygiene purposes.
Today they were granted permission in the High Court to challenge the tax assessment and have it quashed.
The High Court granted a stay preventing the Revenue Commissioners from taking any action until the matter has been concluded. The case is due before the Court again next month.
