Oireachtas Joint and Select Committees

Wednesday, 7 October 2015

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance (Tax Appeals) Bill 2015: Committee Stage

5:40 pm

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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I move amendment No. 23:

In page 41, between lines 4 and 5, to insert the following:"(5) A report shall subsequently be amended by the Appeal Commissioners to state the result of any appeal to the Circuit Court or the High Court arising out of the determination, together with the result of any subsequent appeal from such a decision of the High Court to the Court of Appeal.".

This is somewhat related to the debate we had but it is relevant none the less. It relates to where the appeal commissioners make a report of a determination and there is a subsequent decision under the existing system by the Circuit Court and under the proposed system in the High Court on the issue of a point of law. The question posed by the amendment and the issue I am seeking to address is whether the appeal commissioner's report takes account of that decision or accords and reports that decision. Is the decision of the court, as such, stapled back to the decision of the appeal commissioners and put up for view at that stage?