Oireachtas Joint and Select Committees

Thursday, 8 December 2022

Public Accounts Committee

Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits

9:30 am

Mr. Niall Cody:

I just wanted to point out the tax issue. I am not going to go into a lot of detail but the Karshan case shows the complexity of dealing with this. It dealt with the tax treatment and the PRSI treatment of drivers for Karshan Limited. We felt they were employees, and we were successful at the Tax Appeals Commission and the High Court. The Court of Appeal found in favour of the company in a 2:1 decision and we have been granted leave to appeal to the Supreme Court, which is not granted lightly. Presumably, the case will be heard next year. That process started in 2011. It might be worthwhile for the clerk to the committee to look at the judgments in that regard and at the complexity involved in dealing with a case where everybody is legally represented. It shows our commitment, but the Court of Appeal has now found in favour of the company. Effectively, there has been-----

Comments

No comments

Log in or join to post a public comment.