Oireachtas Joint and Select Committees
Thursday, 1 June 2017
Public Accounts Committee
2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
9:00 am
Mr. Niall Cody:
It sets out the arrangements that apply. Generally, in a settlement process we agree the penalties to be paid, having regard to the nature of the default. If the taxpayer does not agree to the penalty, it is a matter for the courts. We cannot impose a penalty; we have to go to court.
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