Mr. Seamus McCarthy:

Yes. In the first part of the report we dealt with the issues that come up in the audit vis-à-vis exports and compliance with the VIES system. The second part of the report deals with importation, where Revenue get a listing from the EU of all of the exports from other countries that have been imported to Ireland and on which VAT would be due in Ireland. Then, Revenue match that up with the data on what has actually been paid and declared.