Results 4,121-4,140 of 45,510 for speaker:Simon Harris
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I move amendment No. 11:In page 32, line 2, to delete "preliminary hearing" and substitute "case management conference".
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I move amendment No. 12:In page 32, line 3, to delete "further".
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I move amendment No. 13:In page 32, line 5, to delete "preliminary hearing" and substitute "case management conference".
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I thank the Deputy for tabling the amendments. This is an issue to which the Minister and his officials have given considerable consideration because, as the Deputy said, different views have been expressed.The amendments indicate a concern about the holding of hearings on tax appeals in public and the Deputy has highlighted his intention to submit similar amendments on Report Stage. I...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: The Minister came forward with the concept of all hearings being heard in public. This idea was supported by Revenue and the appeals commissioners. Obviously, there was a pre-legislative stage at this committee. The Minister has not all accepted all the recommendations that were made at that time. It is a question of the Minister's judgment. The Minister is cognisant of the very strong...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: The Minister and I are always ad idem.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I am surprised.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: Deputy Doherty sometimes does being a minority voice very well. While we are on the subject, obviously I hope the Minister, Deputy Noonan, is returned as Minister for Finance. I agree largely with what the Deputy has said about section 21. It is important that we keep legislation under review. Section 21 of this Bill will enable the appeals commissioners to prepare and submit reports to...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: Is the Chairman going to change his mind?
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I move amendment No. 15:In page 33, line 28, to delete "(other than a preliminary hearing)".
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I move amendment No. 17:In page 36, line 19, after "consequences" to insert ", under section 949AU,".
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I move amendment No. 18:In page 36, line 25, to delete "as soon as practicable". Both of these amendments relate to section 34 of the Bill. Amendment No. 18 is a minor technical amendment to the proposed new section 949AF of the 1997 Act, relating to the provision of written determinations by the appeals commissioners. It removes any risk of ambiguity arising from the use of the phrase "as...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: Sure. We are trying to remove the ambiguity from the use of the phrase "as soon as practicable" by providing in the related section 949AJ for a clear time limit of 21 days for the written notification of determinations by the commissioners.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: If the Deputy looks at page 36 of the Bill, he will see that the proposed new section 949AF of the 1997 Act currently provides that "the appeals commissioners may, at the conclusion of a hearing, make the determination referred to in section 949AJ orally but such a determination shall be reduced to writing as soon as practicable thereafter". I am proposing the deletion of the phrase "as soon...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I move amendment No. 19:In page 36, line 31, to delete "In adjudicating on" and substitute "Unless the Acts provide otherwise, in adjudicating on".
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I thank Deputies Michael McGrath and Pearse Doherty for their amendments on the reinstatement of the Circuit Court stage of the appeal process. Let me put forward the Minister's arguments as to why we are not in a position to accept them. On amendment No. 26 proposed by Deputy Pearse Doherty, it is clear the Deputy intends that the status quoon the Circuit Court stage be retained. However,...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I doubt we are going to reach agreement on this. I would like to make the point that this system is in place since 1853, which is an awfully long time. That is probably why we need to reform it. When it was put in place, before Irish sovereignty, there were special commissioners, which were an arm of the Revenue Commissioners rather than the independent appeal tribunal which now exists....
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: We have fundamentally different perspectives on this. If we are serious as an Oireachtas, I do not see the point of putting in place new and robust structures to ensure an expert, specialist, independent administrative appeal tribunals, if we then refer cases back to a body which I and Deputy Doherty both acknowledge does not possess the same level of expertise. I cannot second-guess why...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: I do not want to get into specific cases before the Circuit Court. I certainly would not second-guess Revenue's reasons for not appealing further. It is not for me to ask questions at this committee, but I would like to know if any member is of the view that the decisions of all bodies - An Bord Pleanála, the Financial Services Ombudsman, the Information Commissioner, the refugee...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Simon Harris: Deputy Doherty is on a roll.