Dáil debates

Friday, 11 December 2015

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

 

10:30 am

Photo of Peadar TóibínPeadar Tóibín (Meath West, Sinn Fein) | Oireachtas source

This is the opposite of what happened with the previous amendment, when the Government moved in respect of a view of the committee. This time, it has decided not to move. I am curious to know why the Minister is travelling down this road. It is not particular to this Bill, as a pattern has developed across a number of Bills in recent times. The Customs Act 2015 springs to mind. The new normal seems to be a narrowing of the opportunity for an individual to access an appeal. The difference between access to the Circuit Court and access to the High Court is significant in terms of distance, funding, timing, etc. Why has this become the new normal? As Deputy Sean Fleming stated, it must be an important part of the right of any citizen to appeal to the courts, and not just on questions of law. If someone is aggrieved with a judgment, it should then be decided upon. We would reject wholeheartedly any effort to limit or make more expensive the rights of citizens in this regard.

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