Oireachtas Joint and Select Committees

Thursday, 8 July 2021

Public Accounts Committee

2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals

9:30 am

Ms Marie-Claire Maney:

No. I do not have that statistic but we can certainly provide it. As the Deputy will appreciate, those 63 that have gone to the High Court tend to be the higher-value cases. One of the cases that I determined at €587 million has gone to the High Court and a judicial review at the same time. It would be a high percentage of the quantum. It is 13% in terms of the total number of determinations, but I suspect it would be much higher in terms of the quantum of the determinations, but that is to be expected. At that monetary value, we would have an expectation that they would be appealed to the High Court. However, we have a very good success rate in the High Court of our determinations.

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