Oireachtas Joint and Select Committees
Wednesday, 14 December 2022
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
Office of the Revenue Commissioners: Engagement
Mr. Niall Cody:
Cases can be appealed to the High Court on a point of law but not really on a point of fact. A relatively small number go to the appeal courts. They tend to be the types of cases the Deputy and I were talking about.