Charlie McCreevy (Kildare North, Fianna Fail)

I am informed by the Revenue Commissioners that it has not been possible in any cases examined to date to obtain the evidence necessary to meet the required standard of "beyond reasonable doubt" in amnesty non-compliance offences. It is generally the case also that where a taxpayer agrees to co-operate in an investigation and Revenue cannot otherwise access relevant evidence, the taxpayer's rights against self-incrimination will restrict the potential for a prosecution.

I would, however, also remind the Deputy that apart from the amnesty aspect, Revenue has recently been successful in collecting outstanding tax and interest and in imposing civil penalties on many tax evaders in its ongoing investigations. Individual tax evaders have made considerable retribution for their offences as a direct consequence of the large monetary settlements resulting from these investigations.

Revenue's criminal investigation programmes have been re-focused recently with the establishment of an investigations and prosecutions division. If in the course of investigations, amnesty offences are identified and the necessary evidence is available, they will be investigated with a view to taking a criminal prosecution for such offences. On the matter of the prosecution of officials from financial institutions who may have assisted in placing funds in bogus non-resident accounts, the primary responsibility for ensuring that a tax return is correct rests with the individual making that return. There is a statutory offence in the tax code of knowingly aiding or abetting another person to make an incorrect tax return. However, in the case of third parties generally, the standard of evidence required to incriminate them for an alleged wrongdoing by a taxpayer who has failed to declare correct income or gains is very difficult to meet. I understand from the Revenue Commissioners that while, in their experience, aiding and abetting offences are notoriously difficult to prosecute, it would be their general policy to pursue such cases if such evidence became available.

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