Oireachtas Joint and Select Committees
Thursday, 14 December 2017
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
Paradise Papers (Resumed): Allied Irish Banks
9:30 am
Mr. Bernard Byrne:
Yes. Sorry, I do not think we knew the time period to which the Deputy was referring. The point is still true, which is that the data owner has the overall obligation, kept it and has a legal obligation in that respect. It is important to point out that the Legislature has thought of this point and the only reason that High Court orders exist in respect of the data is to balance and recognise in law the requirement that a High Court judge can sit and determine whether it is appropriate that the owner of data of interest to the Revenue be entitled to pass them on to the Revenue. It is not an unusual principle. All legal systems have a principle addressing the protection of data.
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