Oireachtas Joint and Select Committees

Thursday, 4 December 2014

Public Accounts Committee

Investigations by Revenue into Authorised Officers Report

11:20 am

Ms Josephine Feehily:

Yes, in fact in civil actions, the common law view would be that the time period is even shorter. We have a four-year rule, generally speaking, vis-à-visour authority to go backwards and that is considered relatively long.