Oireachtas Joint and Select Committees
Thursday, 30 May 2019
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance (Tax Appeals) (Amendment) Bill 2019: Discussion
Mr. Mark O'Mahony:
One of the questions that the Senator asked was whether every appeal needs an oral hearing. The answer is they do not. We do have powers under section 949(u) to do a hearing on the papers, which we avail of whenever possible.
In terms of the responsibilities of the case manager in getting a case to a hearing stage, they will look generally at the more complex appeals. If it is a question where, for example, outlines of arguments are needed from the parties which, again, would generally be appeals that raise reasonably complicated-----
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