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Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: Perhaps Mr. Cody would forward a note to the committee on the tax heads in respect of the 28 convictions so that we know the categories involved. Table 13 on page 77 deals with collection enforcement programmes, which involves solicitors, the Sheriff and attachment orders. The value of referrals to solicitors was €126 million and the yield was €36 million, which is a 29%...

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: It could be a company.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: We would welcome a detailed breakdown. When the Revenue engages with a bank in respect of an attachment order in regard to Mr. Bloggs how many days does it take for Revenue to get its money?

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: If they had money, would Revenue get the money in, say, 48 hours?

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: The Department of Social Protection gets it in 48 hours.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: Perhaps Mr. Cody would provide the committee with a summary in relation to that table. The final item dealt with on page 83 is donations of heritage items.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: Mr. Cody mentioned not being able to identify taxpayers. In regard to the €2 million, €200,000 and €1.750 million, to whom or what do those figures refer?

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: Is the taxpayer identifiable as a result of that?

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: You hope not.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: In regard to the Apple judgment and the reference to whether it got a special arrangement, was the arrangement it got - I do not intend to get into the merits or otherwise of it - available to other companies and, if so, did other companies utilise or avail of it?

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: It was not exclusively available. That was the high-profile company that availed of it, but can Mr. Cody say for the record-----

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: Some people are portraying it that way.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: I am aware no two cases will be identical, but did any other organisations avail of that similar approach or was it just the one? I am not asking Mr. Cody for figures. I want to know was its use of it unique to it?

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: The sheriff will be coming in.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: We will conclude, as this has been a long session. On behalf of the Committee of Public Accounts, I thank all the witnesses for participating in this part of the meeting and for the material they supplied to the committee. I ask for the specific items of information requested to be sent to us as promptly as possible. I propose that we agree to dispose of the following items: the 2014...

Public Accounts Committee: Business of Committee (13 Oct 2016)

Seán Fleming: Before we meet Mr. Brian Rowntree, a member of the NAMA Northern Ireland advisory committee, I want to deal with the other items on the agenda. Are the minutes of 6 October agreed? Agreed. Are there any matters arising from the minutes? Nothing special arises today from the minutes. We will go through correspondence received since the last meeting. Items Nos. 91A and 101A cover...

Public Accounts Committee: Business of Committee (13 Oct 2016)

Seán Fleming: When will they be completed?

Public Accounts Committee: Business of Committee (13 Oct 2016)

Seán Fleming: In the meantime I will ask the secretariat to circulate the annual report to each of our members. It will save each of us going off individually to look for it. We will return to that topic.

Public Accounts Committee: Business of Committee (13 Oct 2016)

Seán Fleming: Will you be submitting that to the Minister for Education and Skills?

Public Accounts Committee: Business of Committee (13 Oct 2016)

Seán Fleming: The Minister will have up to three months to publish.

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