Results 22,761-22,780 of 35,891 for speaker:Pearse Doherty

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: I thank the Minister of State.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: I move amendment No. 14:In page 33, line 27, to delete "Subject to subsections (2) and (3), every" and substitute "Every". I will not pursue this amendment as I intend to resubmit it on Report Stage to propose only the deletion of subsection (3). I want to address that aspect. We had a good deal of discussion on this issue during the pre-legislative scrutiny stage of the legislation and I...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: I take on board what the Minister of State has said. Obviously, we heard from a wide range of opinions, including members of the committee. It is like a court of law. It is like saying that if a man was accused of manslaughter or murder, the case should be tried in public but that if he wanted it to be held in private, he could make an application and the courts would have to hold it...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: We will not tear the backside out of this one. Obviously, the Minister is-----

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: That is very parliamentary in the part of the world where I reside.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: I have never been furnished with the list of words that are not to be spoken in this House. I believe in tax transparency and in the right of individuals to have certain dealings that are private. The Minister of State has expressed the Minister's view on this matter. I am not sure what his personal view is.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: Very good. I will come back to this matter on Report Stage, when we will have a further go at it. This will need to be reviewed. It is important that we take this approach to a great deal of legislation. I know the Minister of State will not agree to write it into the legislation that this will be reviewed in 12 months or whatever. I hope the Minister, Deputy Noonan, does not return as...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: -----there should be a commitment from the Government that there will be a review of this section within a short period of time. That would allow us to see how it is working, whether it is effective and whether it is in line with the spirit of where the majority of the committee wanted it to go. I was a minority voice in this regard during the pre-legislative stage.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: I ask the Minister of State to clarify again what is meant by the removal of the phrase "as soon as practicable".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: Where does that appear in this legislation? I understand that "as soon as practicable" is being deleted from line 25.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: Okay.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: I agree completely with Deputy Michael McGrath. It is a fundamental point in the context of the Bill and it is a fundamental right of an individual to appeal. I recall the points we made on Second Stage and those that were made by the joint committee. This is one of the areas in which there was no division among committee members on the question that the right of appeal to the Circuit...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: The expertise is not there in the Circuit Court and it does not profess to it. We are not arguing about that. There is an appeal commissioner in place now, where the expertise exists, as I am sure the Minister of State agrees. I am sure he will also agree that people have appealed the decision of those experts and have won in the Circuit Court. Revenue did not appeal that to the High...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: I would argue that the only reason the Revenue Commissioners would not appeal the decision to the High Court is that they knew they would likely lose. They are not people to stand on the sidelines; they will pursue someone if they think they are right. History has shown us that if the process the Minister of State is putting in place had been there, many in the State would not have had...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: Without going into that debate, I would stress that many citizens have been - I must be careful in terms of my parliamentary language-----

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: This is a particularly bad word. I am sure it appeared in the book at one stage. Many people did not have justice served by An Bord Pleanála and had no recourse. It is not our job to second-guess planners but some of the decisions were absolutely crazy. Individuals have been left high and dry as a result of those cases. I know some of them personally. Some decisions have touched...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: This provision is only being removed because of the original argument that people are using it to delay the process. If that is the case, there are other ways to address this. The number of people who are appealing is very small.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: I move amendment No. 25:In page 41, line 10, after "Court" to insert "or Circuit Court". I will submit this again on Report Stage.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: I move amendment No. 26:In page 41, between lines 14 and 15, to insert the following:"(3) Any person aggrieved by the determination of the Appeal Commissioners in any appeal against an assessment made on that person may, on giving notice in writing to the inspector or such other officer as the Revenue Commissioners shall authorise in that behalf (in this section referred to as ‘other...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Pearse Doherty: I move amendment No. 27:In page 41, line 15, to delete "(3) The" and substitute "(13) The". I will resubmit this for reconsideration on Report Stage.