David Cullinane (Waterford, Sinn Fein) | Oireachtas source

There is obviously a distinction in law between tax evasion and tax avoidance. Tax avoidance is often seen as something similar to tax efficiency. One maximises advantage through the tax code. One might use it to one's own advantage in a way that was not intended, but it is not illegal. Is Mr. Cody saying that there are instances where the Revenue Commissioners looks at patterns or individual instances of what it sees as tax avoidance and then takes a case to allow the court to decide whether there were intentional breaches of the tax code?