Dáil debates
Friday, 11 December 2015
Finance (Tax Appeals) Bill 2015: Report and Final Stages
10:10 am
Michael Lowry (Tipperary North, Independent) | Oireachtas source
There are unusual circumstances here where one appeal commissioner has retired and the other is due to do the same this week. There are several cases before those outgoing Appeal Commissioners which have been determined and dealt with. It is obvious that the outgoing Appeal Commissioners will have left office before the case stated is agreed between the parties. In that circumstance, I presume the incoming commissioner can sign the case stated based on the hearing that has taken place and on the findings of fact. In other words, the new commissioner cannot adjust the facts. The evidence is there, the facts are established and findings of fact are made. Can the Minister of State confirm that in those circumstances the integrity of that appeal decision stands?
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