Oireachtas Joint and Select Committees
Thursday, 8 July 2021
Public Accounts Committee
2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals
9:30 am
Ms Marie-Claire Maney:
Every organisation and individual has a right to take an appeal on any issue or to go to the courts. Even after our determination, a company has a right to go to the High Court if there is a requisite point of law to appeal. It can thereafter go to the Court of Appeal and the Supreme Court. That is the proper functioning of a democracy.