Arthur Spring (Kerry North-West Limerick, Labour) | Oireachtas source

I welcome the representatives of the Irish Tax Institute. I appreciate their presentation. Perhaps I will sound like a broken record if I focus on the issues of compliance and cash flow. As Mr. Redmond said, we are talking about €30 million in money terms. During the institute's consultation process, what was identified as the reason this is anticipated to be brought forward? As a first-time Deputy, I do not think anyone said at a parliamentary party meeting that the taxation and pay and file dates should be brought forward in order to comply with the two-pack. If this was not created at political level, I imagine it was done by the Department. Has the Department explained to the institute why it wants to do this?