Oireachtas Joint and Select Committees

Thursday, 4 December 2014

Public Accounts Committee

Investigations by Revenue into Authorised Officers Report

11:10 am

Ms Josephine Feehily:

I am assuring the Deputy that the burden of proof in a settlement is different. A criminal burden of proof is very significant, it is very painstaking, it is very slow. I have reviewed these files and I can assure the committee that a number of cases were looked at in great detail to see if they were suitable for prosecution. Our advice was that we would fail the ten year test.