Pat Rabbitte (Dublin South West, Labour) | Oireachtas source

In the context of Mr. O'Callaghan's remarks regarding the mix of cases, involving different kinds of taxpayers, etc., that would come before the Appeal Commissioners and as Deputy O'Donnell pointed out, everyone is not aware of the existence of the appeals system. When watching the proceedings in my office earlier, I noted Mr. O'Callaghan's remarks about the kind of cases with which he deals. He instanced, among others, a case involving a very large amount of VAT. I am of the view that he exploded a few of the myths relating to the scale of the crock of gold out there that supposedly remains uncollected.

Our corporation tax rate is much written about and is always in the ether in one way or another, whether this be as a result of a couple of US Congressmen taking the opportunity to have a lash at the Irish system or whatever. Does the issue of multinational companies not being liable to pay the full 12.5% rate of corporation tax ever come before the Appeal Commissioners? Do such companies have their own professional tax advisers who resolve matters directly with the Revenue or would one of them ever come before the Appeal Commissioners and state - outlining the reasons for same - that it is not liable to pay the full rate of 12.5%? In jurisprudence terms, could the Appeal Commissioners have decided cases in the past about which we, as legislators, would not know anything?