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
Simon Harris (Wicklow, Fine Gael)
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One would not want to take that to the High Court. Given that the monetary penalty is €3,000 it would be dealt with at the level of the District Court. It is not the same, though, as dealing with the substance of the actual case to decide whether or not to impose a penalty for not turning up.