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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No, but it is not a case where one is going to the Circuit Court and saying, "We've made a determination. Please apply this €3,000 penalty to Mr. or Mrs. X". One is basically going to the District Court to determine whether there was a failure or refusal-----