Oireachtas Joint and Select Committees
Thursday, 15 November 2018
Public Accounts Committee
2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses
9:00 am
Mr. Niall Cody:
I will revert to the Deputy on that point. The testing of the constitutionality of charging provisions in excise law would not be unusual. It goes back to some of the processes Mr. Gilligan would have spoken about earlier. Some of our excise provisions will have to do with mineral oil, tobacco and alcohol and sometimes we seek to charge tax on people who have no wish to pay tax.