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
Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source
On amendment No. 8, obviously there is flexibility in this regard, but this creates an open-ended provision whereby the appeal commissioner can decide on any other matters. Are there restrictions as to what an appeal commissioner could do, which could make the process too cumbersome to appeal? While four different areas are laid out in the legislation, the fifth - namely, the additional amendment - essentially allows an appeal commissioner to make a stipulation. How will this take effect? Will it be on a case-by-case basis or will it be standard?
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