Results 22,781-22,800 of 35,894 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 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.
- 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. 28:In page 41, line 23, to delete "(4) This" and substitute "(14) This". I will withdraw this to resubmit it for consideration 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: Can the appeals commissioner apply to the District Court at the end of this year, for that court to determine whether a failure or refusal referred to in subsection (1) by the person gives rise to the liability or penalty referred to in that subsection?
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Pearse Doherty: It is not the High Court?
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Pearse Doherty: Would the District Court have any role in determining whether the person was liable for the penalty in the first place?
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Pearse Doherty: Obviously, in making such a determination, the District Court would need to be familiar with the tax code and be experts in this regard.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Pearse Doherty: Sorry?
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Pearse Doherty: Nobody is suggesting that it is. The Minister of State is jumping to conclusions here.
- 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 is a valid point here, however. They are not the experts in taxation.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Pearse Doherty: If the appeal commissioners are the best people to determine whether somebody is liable to a penalty or whether a tax liability applies, then why would we allow people in the District Court to do so, given that it does not profess to have that type of expertise, to use the Minister of State's own words in regard to the Circuit Court?
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Pearse Doherty: No, but it is not a case where one is going to the Circuit Court and saying, "We've made a determination. Please apply this €3,000 penalty to Mr. or Mrs. X". One is basically going to the District Court to determine whether there was a failure or refusal-----
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Pearse Doherty: -----referred to in subsection (1) by the person, and if that gives rise to a liability.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)
Pearse Doherty: If we just need to determine whether or not they turned up, which is obvious to any Tom, Dick or Harry, why do we have to tie up the District Court with such a simple matter? Are the appeal commissioners not competent to determine that they did not turn up and just levy the €3,000 fine, if it is that simple?
- 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 Revenue is important.
- 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 am just interested, although I know the answer of the Minister of State is that this is the way it has always happened. However, for the last 180 years we also had the right to appeal to the Circuit Court which he has just got rid of overnight. I have a genuine, no-nonsense question. I presume there will not be that many cases, but why would we tie up the time of the District Court in...
- Order of Business (7 Oct 2015)
Pearse Doherty: Will legislation be needed to bring forward the commitment that remains-----
- Order of Business (7 Oct 2015)
Pearse Doherty: -----in the programme for Government to bring this about?
- Order of Business (7 Oct 2015)
Pearse Doherty: Sorry, with respect-----