Results 14,061-14,080 of 27,945 for speaker:Michael McGrath

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: I welcome Mr. Cody and his colleagues from the Revenue. I appreciate the constraints he is working within but I want to focus initially on what is the nub of the case, as I read it and having read the Commission's overall decision. It goes back to the tax rulings, as it calls them, or the advance opinions, whereby the basis of deciding how much of the profits of Apple Sales International,...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: If I may add one further point, the Commissioner was very clear in her assessment earlier in the week that there was not a defined methodology and that there seemed to be no basis for it. I am asking Mr. Cody to respond to that.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: Does the company make the initial proposal as to the basis of the attribution?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: Is Mr. Cody saying that the methodology used in this particular case for the attribution of profits between the branch and the head office is not unusual, and that the basis was common to other tax opinions in which Revenue engaged?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: Does the Revenue still have extensive records or documentation dating back to 1991 in particular? How extensive is the file going back to the 1991 tax opinion?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: Is there a human memory still available for 1991 and 2007? In 2007 I presume people who were directly involved in the case are available.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: For both 1991 and 2007?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: Is there any evidence of political influence going back to the 1991 or 2007 tax opinions? Did Revenue have any contact with the Department of Finance or elected representatives in advance of or during the process of making the advance opinions in the case of Apple?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: Okay. In the case of the two companies concerned, it has been said, and there are references in the Commission’s decision about the test of management and control in terms of where the companies conducted their activity. For example in the cases of ASI and AOE, where did their board meetings take place?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: I have two further quick questions. Is the position Revenue has taken in defending the tax opinions given to Apple in 1991 and 2007, a unanimous one in terms of the board? Could Mr. Cody clarify that?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: Was there any dissent? These questions need to be asked. To the best of Mr. Cody's knowledge, was it the unanimous position of Revenue?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Michael McGrath: If the courts find against the State, can Mr. Cody clarify whether Revenue has a legal basis for collecting the money? Revenue's position is that under Irish law, it is not due this money and Mr. Cody is responsible for applying the statutory taxation provisions. Does the EU state aid law supersede that in the event that the European courts uphold the Commission's finding that Ireland is...

Written Answers — Department of Justice and Equality: Common Travel Area (2 Feb 2017)

Michael McGrath: 42. To ask the Minister for Justice and Equality the legal basis of the common travel area between Ireland and the United Kingdom and its relationship with EU law; and if she will make a statement on the matter. [5106/17]

Written Answers — Department of Justice and Equality: Ministerial Communications (2 Feb 2017)

Michael McGrath: 77. To ask the Minister for Justice and Equality if she and any Minister of State in her Department uses a personal e-mail account for work purposes; the security controls that are in place relating to the use of personal e-mail accounts for Department related business; if her Department has a policy on this matter; and if she will make a statement on the matter. [5258/17]

Written Answers — Department of Finance: Mortgage Data (2 Feb 2017)

Michael McGrath: 90. To ask the Minister for Finance the proportion of mortgages currently in arrears that are also in negative equity; and if he will make a statement on the matter. [5102/17]

Written Answers — Department of Finance: Mortgage Arrears Rate (2 Feb 2017)

Michael McGrath: 91. To ask the Minister for Finance the proportion of borrowers in mortgage arrears of over 720 days who have not engaged with their lenders; and if he will make a statement on the matter. [5104/17]

Written Answers — Department of Finance: Mortgage Arrears Rate (2 Feb 2017)

Michael McGrath: 92. To ask the Minister for Finance the proportion of borrowers in mortgage arrears of over 720 days who have not completed the mortgage arrears resolution process; and if he will make a statement on the matter. [5105/17]

Written Answers — Department of Finance: Banking Sector (2 Feb 2017)

Michael McGrath: 93. To ask the Minister for Finance if his consent is required for the sale by a bank (details supplied) of certain non-performing loan books; and if he will make a statement on the matter. [5109/17]

Written Answers — Department of Finance: Mortgage Data (2 Feb 2017)

Michael McGrath: 95. To ask the Minister for Finance the number of mortgage accounts identified by a bank (details supplied) in which the customer has been wrongly denied a tracker rate; the number of mortgage accounts in which the incorrect tracker rate is being applied; the number of such accounts in which the customer now has the correct rate applied to their account; the number of accounts in which the...

Written Answers — Department of Finance: Mortgage Data (2 Feb 2017)

Michael McGrath: 96. To ask the Minister for Finance the number of mortgage accounts identified by a bank (details supplied) in which the customer has been wrongly denied a tracker rate; the number of mortgage accounts in which the incorrect tracker rate is being applied; the number of such accounts in which the customer now has the correct rate applied to their account; the number of accounts in which the...