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Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production
(28 Nov 2019)

Seán Fleming: That is what is in the Finance Bill. Perhaps Ms Walshe from the Department of Finance can help.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production
(28 Nov 2019)

Seán Fleming: Does the Department have an information note it could send us, pending the passage of the Bill?

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production
(28 Nov 2019)

Seán Fleming: In a practical sense, what was the VAT rate in 2018 on food supplements or is this new VAT rate just coming into place from 1 January next year?

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production
(28 Nov 2019)

Seán Fleming: I know but let us wrap it up now.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production
(28 Nov 2019)

Seán Fleming: Can the Department of Finance send us a note on that? I know we are at the end of the road on that matter, it has been running a while and we are all familiar with it. I have covered all the ground the members did not cover earlier. I thank everybody from the Revenue Commissioners, the Department of Finance and the Department of Culture, Heritage and the Gaeltacht, who were here earlier,...

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: We are joined by the Comptroller and Auditor General, Mr. Seamus McCarthy, as a permanent witness to the committee and he is joined by Ms Maureen Mulligan, senior auditor. No apologies have been received for today's meeting. We need to agree minutes for previous meetings. We met on Tuesday, 5 November regarding greenhouse gas and financial transactions with witnesses from the Economic...

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: We have received the geographical breakdown, but not the breakdown of whether the claims are from staff members or members of the public.

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: We will certainly do that. That is noted and published. We will follow that up. No. 2546 is on the school transport scheme. It contains two sentences which I find almost mutually contradictory. It is from Mr. Seán Ó Foghlú, Secretary General, Department of Education and Skills, dated 8 November responding to our request on whether Bus Éireann's auditors are satisfied...

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: The Comptroller and Auditor General has been all over this and produced a special report. I ask him to explain how the Department is claiming there is not a surplus and that it is just cost recovery, yet Bus Éireann repaid an uncommitted reserve to the Department. It is either one or the other.

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: Is that because it has handed it back?

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: This is like discussing the number of angels dancing on the head of a pin. It has excess money and is saying it is a surplus, but because it handed it back, it was never a profit. Is that what it is saying?

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: Does anyone understand that? This is pedantic in the extreme.

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: We will write back to the Department asking it to explain that. I just do not understand it.

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: I have no particular issue, I just do not follow the letter. Over what period was this surplus, as we will call it, and that ultimately was repaid to the Department built up? What about the company deciding to return it to the Department? Was that the work of the Comptroller and Auditor General? Had his office not done it, was it going to keep this money in its own bank account year on...

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: We will go back to the Department.

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: It should be where?

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: We might deal with that in a periodic report in some respects.

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: It is not the core.

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: That is a fair point.

Public Accounts Committee: Business of Committee (21 Nov 2019)

Seán Fleming: And what brought about the identification of the issue?

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