Oireachtas Joint and Select Committees

Wednesday, 7 October 2015

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance (Tax Appeals) Bill 2015: Committee Stage

5:40 pm

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I am just interested, although I know the answer of the Minister of State is that this is the way it has always happened. However, for the last 180 years we also had the right to appeal to the Circuit Court which he has just got rid of overnight. I have a genuine, no-nonsense question. I presume there will not be that many cases, but why would we tie up the time of the District Court in terms of applying this penalty when it is so automatic? They will either refuse to appear, refuse to answer questions under oath or refuse to swear the oath.

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