Dáil debates

Friday, 11 December 2015

Finance (Tax Appeals) Bill 2015: Report and Final Stages

 

10:10 am

Photo of Simon HarrisSimon Harris (Wicklow, Fine Gael) | Oireachtas source

This refers purely to transitional measures whereby, as the Deputy correctly says, both parties have not agreed to the case stated, the Appeal Commissioner has signed off on the case stated and referred it to the High Court and the High Court feels justice is best served by sending that back to the Appeal Commissioner for a hearing. It gives the High Court that flexibility, which is fair in the interests of natural justice, to refer a case back where the case stated has not been agreed by both parties but the Appeal Commissioner has signed off on it to refer it to the High Court. It is a discretion we are giving the High Court because of the pretty unique transitional situation in which we find ourselves.

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