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 Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein)
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Can the appeals commissioner apply to the District Court at the end of this year, for that court to determine whether a failure or refusal referred to in subsection (1) by the person gives rise to the liability or penalty referred to in that subsection?