Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The answer to the question is contained in the Deputy's own statement. Look at what happened. The Revenue Commissioners became aware of a matter and issued amended tax assessments in regard to it. A challenge was brought to the appeals commissioner and the Revenue Commissioners won. They were then brought to the Circuit Court, where they also won. There was a further appeal. That appeal was heard and the Revenue Commissioners won. Therefore, at each stage of this process when the Revenue Commissioners became aware of this issue and took action thereon, on which action it has been challenged, the law they have used and the way in which they have acted have been upheld. For those reasons, the Revenue Commissioners have advised me that no change to the law is needed as its position is being upheld. As the Deputy will be aware, in the Finance Acts 2012, 2013, 2014 and 2015, action was taken on the advice of the Revenue Commissioners and others to deal with the issue of tax avoidance.

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