Peter Burke (Longford-Westmeath, Fine Gael) | Oireachtas source

It is very difficult to see under our primary legislation how the recovery can take place. The Revenue Commissioners' role is very clear. They are the impartial collectors of taxation in this country. They impartially adjudicate on the rules set out by the Oireachtas. Our legislation is very clear in this regard. If a company complies with legislation, completes its tax return in accordance with the law, which in this case it has in accordance with section 25, and has got an advanced opinion from the Revenue Commissioners, who are the competent authority in Ireland, how can the Revenue Commissioners then in law collect money when it is very clear under legislation that they are precluded from doing so?