Are beer glasses filled to the brim in an Irish pub?

An Irish bar was subject to a tax audit, following whichadministration its financial records, finding them to be inaccurate and inconclusive.

She then reconstructed the bar's revenue and determined that the bar had underreported it. She then issued a tax assessment.

The latter was challenged all the way to the Administrative Court of Appeals.

In that case, the company contested, in particular, the method used byadministration reconstruct its revenue. The tax authorities had obtained information on the number of kegs purchased and had determined the revenue based on the capacity of the glasses. To that end, they had assumed a capacity of 0.5 liters per glass.

The company, for its part, argued that "thedrinks were served by the staff without foam and filled to the brim, in accordance with Irish custom, in glasses whose capacity was measured using the imperial system of units—0.568 l for pints and 0.284 l for half-pints."

The Court will note, however, that the bar had both Guinness glasses with a capacity of 0.568 l and Kronenbourg glasses with a capacity of 0.568 l.

While she believes that Guinness and Kilkenny—which is also an Irish beer—were served in these larger glasses, she believes that the other beverages were served in other glasses with a capacity of 0.5 liters and a fill line.

It also rejects the company’s argument that employees, out of habit, filled the glasses to the brim, without observing the fill line and without foam. The Court finds that there is no evidence to support this claim and that it does not, moreover, correspond to standard industry practices.

The tax assessment against the bar is therefore confirmed.

CAA Marseille, May 28, 2026, No. 24MA03292

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