An order for the winding up of Grianán An Aileach Interpretive Centre Ltd (GAICC), of Burt, Co Donegal, was made at the High Court yesterday.
The collector general, who claims to be owed €156,319 in unpaid VAT, PAYE/PRSI and interest, brought the petition for winding up the company which had operated a visitors' centre at the ancient monument of Grianán An Aileach near Burt.
The judge was told that the National Tourism Development Authority (formerly Bord Fáilte), who are secured creditors, were adopting a neutral stance on the petition.
Last week, the Supreme Court upheld a claim by Donegal County Council that the High Court had no jurisdiction to grant a declaration as to what activities may be carried on at the centre.
The High Court had granted a declaration that the operators of the centre might use it for cultural and inter-cultural activities involving the service of food and drink, but could not use it for non-cultural activities, weddings or as a nightclub.
The Chief Justice, Mr Justice Keane, had agreed that the High Court had no jurisdiction to grant such a declaration. The case arose following a dispute between the council and the GAICC over the use of the centre.