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:

Even if the Deputy asked us to do it or even if we wanted to do it ourselves, we would have no basis on which to do so. We are getting co-operation from the company because it is obliged to give it because of the way state aid works. There is a legal basis. We have no authority, however, to calculate liabilities which are not due under the Irish code. We have enough to do with trying to manage the Irish code.

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