Bobby Aylward (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

I welcome the witnesses, particularly my fellow Kilkenny man. I always welcome a Kilkenny man to Dublin.

I wish to ask about discrepancies in value added tax, VAT. I was approached by an individual whom I will not name. He said there are discrepancies in how VAT is being applied, particularly in co-operatives. He brought his case to Europe about three or four years ago. Mr. Cody might know the case. I think he won his case in the European Court of Justice and was referred back to the Revenue but nothing has happened since.

Regarding the farmer co-operative arrangements, are they an advantage to co-ops when it comes to VAT refund? I am talking about a level playing field or equal treatment. This man seems to think that he was unfairly treated and he lost his business. He was trying to compete against people who had an advantage. I just want a general opinion. I am not talking about an individual case. I want to ask generally about the way VAT is being applied. Are there discrepancies in the system?