Oireachtas Joint and Select Committees

Thursday, 13 October 2016

Public Accounts Committee

2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts

9:00 am

Mr. Niall Cody:

I hesitate to get involved in this discussion, but we have had the issue of air travel tax, for example, which became a state aid issue. No Irish law was broken because the Irish law was introduced. Ultimately the Directorate-General for Competition would have been saying how the Irish law was structured was in breach of state aid rules. It is the competent authority on state aid and is therefore entitled to investigate. If it were not entitled to investigate, we would not have given it the information. That does not mean that by investigating and reaching a finding it is right. Others might say it, but I could not say it had no entitlement. If it had no entitlement, we would have had no entitlement to give them-----