Oireachtas Joint and Select Committees
Thursday, 22 February 2018
Public Accounts Committee
Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
9:00 am
Mr. Niall Cody:
It depends. Let us suppose the company used the law as intended to avail of incentives and schemes that are laid down and intended by the Oireachtas and provided for in law. If the company uses these to the nth degree, then that is perfectly acceptable. It is different when a person misuses them. If Deputy MacSharry had the same conversation this morning, he might have received a different answer.
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