Results 42,121-42,140 of 46,260 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: To turn up.

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

Simon Harris: Yes, but whether there was a failure to turn up and to co-operate, not whether there was a failure to determine on tax or any sort of tax expertise. The District Court would certainly not profess to have that expertise. This is a matter of whether the Deputy or I believe somebody should co-operate, and if they are asked to co-operate and turn up but do not do so. We already have the...

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

Simon Harris: My understanding is that this is the common procedure - that our courts system is the one that enforces the penalty. If the Deputy wishes to propose another way of doing it he can, but this is the normal one.

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

Simon Harris: This is not a tax, however. To be clear, the Revenue-----

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.

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

Simon Harris: Already in the Bill.

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

Simon Harris: That is correct, but it is also to ensure that a penalty can be imposed.

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

Simon Harris: There is nothing particularly new, but there is also no point in having a penalty in legislation that cannot be enforced.

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 trying to bring clarity to matters, that is all.

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 honest, no-nonsense answer to the question is that the Revenue has to enforce penalties through the District Court and that is why this provision is there. The Revenue Commissioners themselves go to the District Court to enforce penalties. On Second Stage, we agreed that a penalty should exist and that people should co-operate. The way of legally enforcing that is through the District...

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. 36:In page 51, lines 27 and 28, to delete “in a form prescribed by the Revenue Commissioners” and substitute “, in a form prescribed by the Revenue 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: I move amendment No. 37:In page 62, to delete line 13 and substitute the following:“(f) in section 789(3) by deleting “, and in particular the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law”, and”. The Bill contains a large number of amendments to the various Taxation Acts...

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. 38:In page 65, to delete line 26 and substitute the following:“(i) in subsection (1) by substituting the following for subparagraph (ii) of paragraph (c) and all the words in that subsection appearing after that subparagraph down to and including “specifically provided,”:“(ii) all matters and questions relating to any relief so measured, in...

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. 39:In page 66, line 19, after “section 927” to insert “(in so far as that section continues to apply by virtue of section 129(5) of the Finance Act 2012)”.

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. 40:In page 67, lines 32 and 33, to delete “Revenue officer” and substitute “person”. Amendments Nos. 40 and 41 to the new sections 959AF and 959AK, respectively, replace references to a “Revenue officer”, the “Revenue Commissioners” and “inspector” with the neutral reference to “person”...

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. 41:In page 69, line 11, to delete “by a Revenue officer”.

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. 42:In page 78, line 30, after “Act 1997” to insert “or section 121, as the case may be,”. These amendments to section 21 of the Stamp Duties Consolidation Act 1999 and section 67 of the Capital Acquisitions Tax Consolidation Act 2003, respectively, clarify that because disputes about land valuations may involve rights of appeal under two...

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. 43:In page 80, line 12, after “vehicle” to insert “registration tax”.

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. 44:In page 82, line 16, after “paragraph (a)” to insert “or section 66, as the case may be”.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proceeds of Sale of Aer Lingus: Motion (7 Oct 2015)

Simon Harris: As members will be aware, the State has received some €335 million from the sale of its shareholding in Aer Lingus. It is proposed that these funds will be used to establish the connectivity fund which will be a sub-portfolio of the Ireland Strategic Investment Fund, ISIF, as it is commonly known. Given that the proceeds came from the sale of the State's stake in a transport asset,...