Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

I will put it to Ms Feehily this way; for other criminal activities the ten-year rule does not necessarily apply. We see people in court for offences committed ten or 20 years ago. In some cases the crimes were committed when the individuals were juveniles but there seems to be a cut-off when it comes to prosecutions for financial misdemeanours. People might have a difficulty with the fact that financial crime has a curtain beyond which one cannot go back but that does not necessarily apply to every other law in the State. In fairness to the Revenue Commissioners, we need to say this because the impression I have given is probably accurate enough, but people might think that is the full picture - my understanding is that just because one cannot prosecute, it does not mean one cannot collect.