Results 12,001-12,020 of 26,037 for speaker:Kieran O'Donnell

Seanad: Directly Elected Mayors: Statements (29 Jan 2019)

Kieran O'Donnell: Okay. I welcome this. It is very important that the people of Limerick have a directly elected mayor but, as the public will not take the decision lightly, the roles of the new mayor and CEO must be clear and unambiguous, as must be the new powers the new mayor will have. The proposals must be rolled out to the public in a way that is separate from the local authority in order that people...

Seanad: Address to Seanad Éireann by Mr. John Horan (29 Jan 2019)

Kieran O'Donnell: I welcome Mr. Horan and his wife and family. I acknowledge the presence of the chairman of the Limerick County Board, former Deputy John Cregan, and Mattie Ryan, a former colleague of mine on the Mid-West Regional Authority. Many institutions in the State, including the church, have fallen. The GAA is now effectively taking up that leadership role for young people across the country. Up...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: I have a few follow-up questions for Mr. Cody and his colleagues. In his presentation he said that "The Government has made clear that its overriding objective is to avoid a hard border on the island of Ireland." and that "Revenue is not planning for customs posts". For context, he also said: "Revenue’s overarching approach is to carry out the required customs controls through a...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: Will Mr. Cody give us an example of how goods coming in from a certain country are dealt with at the moment? Will he give us a practical example? Everything is a bit abstract at the moment.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: Is Mr. Cody saying that what is being proposed here satisfies Single Market and EU customs rules?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: That is in operation.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: I am interested in hearing how it operates in practice. Will Mr. Cody give an example?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: I ask for a current example.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: It should refer to the country, type of goods and the way they are coming in.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: A third country outside the EU would be fine.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: Would that be made by the importer or an agent on behalf of the importer?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: From where?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: That is within the current EU Single Market customs system.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: I accept that, but it is within the computer system.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: Where would that check take place?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: Under what Revenue is proposing in a Brexit scenario, where would the check take place?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: It is risk based.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: Let us say goods are coming in from a third country outside the EU. How does VAT kick in at the point of entry? For instance, in the EU a zero rate of VAT applies because the goods go back into the system. When the law was introduced in 1993, I was in practice and it changed the position overnight. The VAT information exchange system statements were used although I do not know if they are...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: Let us say the goods are selling in Ireland at a VAT rate of 23%, when will the VAT be physically paid?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Kieran O'Donnell: It is taken from the account by direct debit.