Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

Section 17 sets out the requirement for tax compliance regarding proposed judicial appointments and certain other appointments. Subsection (1) provides that the Judicial Appointments Advisory Board will not recommend a person to the Minister unless that individual has furnished to the board both a tax clearance certificate or a declaration - not more than one month before the relevant date - to the effect that there is nothing of which he or she is aware that would prevent him or her from getting a tax clearance certificate.