Oireachtas Joint and Select Committees
Thursday, 25 January 2024
Public Accounts Committee
Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
9:30 am
Mr. Niall Cody:
It is a really welcome landmark decision, but I must stress that the court was concerned about the tax treatment of the drivers involved. The court was very clear that issues of employment rights were not before the court. It was a matter of tax treatment. What it really does is it brings up to date all the case law around employment status.
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