Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I hope so but there is another difficulty there. The judges are not as familiar with common law and we are a common law jurisdiction. Sometimes when these things are discussed there is a mismatch between the opinions because they are coming at it from a different legal perspective. Someone asked one of our officials lately why there are not court cases about tax in Ireland. As the Deputy knows, under common law, once one gets the first court case, it creates precedent. They do not have that in European jurisdictions frequently where one goes to court again. The concept of precedent seems to be beyond the remit of some of the people who are dealing with these things.