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Seanad: European Directives: Motion (20 Apr 2011)

Eugene Regan: I support the motion and commend it to the House. The Minister has set out in some detail the basis for the EU directive and it falls into the category of co-operation between member states in policing and judicial co-operation in criminal law matters. It has been found for some time in the situation of free movement of people in the European Union that member states on their own cannot...

Seanad: EU Regulation on Judgments in Civil and Commercial Matters: Motion (24 Mar 2011)

Eugene Regan: I commend the motion to the House. This legislation was drawn up originally outside the European Union framework under the Brussels Convention of 1968 under the aegis of the Council of Europe. Subsequently, it was adopted as a regulation following the Amsterdam treaty and it is very important legislation. Many judgments have been made at European and national court level on the matter in...

Seanad: Order of Business (24 Mar 2011)

Eugene Regan: One of the fundamental issues that must be addressed by the Government is the EU-IMF bailout deal. Senator O'Toole mentioned that promises were made to renegotiate it. The fact that the deal is unsustainable for this country makes it imperative that it be renegotiated. I do not think we should second-guess how the Government plays its cards on this one. There is much damage that must be...

Seanad: Order of Business (24 Mar 2011)

Eugene Regan: We have tested his patience at times, and I have played my part in that. His approach to the business of the House has been very fair, and I thank him for that. We will all support him in the future. The Seanad is a most important institution, although its role and effectiveness in scrutinising legislation are not very evident. Not many amendments or suggestions from the Opposition are...

Seanad: EU Regulation on Judgments in Civil and Commercial Matters: Motion (24 Mar 2011)

Eugene Regan: I move: That Seanad Éireann approves the exercise by the State of the option or discretion under Protocol No. 21 on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, to take part in the adoption and application of the following proposed...

Seanad: Programme for Government: Motion (23 Mar 2011)

Eugene Regan: I welcome the Minister and congratulate him on his success and elevation to the important office of Minister for Justice and Law Reform. He has hit the ground running. This is an excellent programme for Government to which I subscribe and support as a member of the Fine Gael Parliamentary Party. It has been adopted by two political parties, Fine Gael and the Labour Party, which have the...

Seanad: Finance Bill 2011 (Certified Money Bill): Report and Final Stages (29 Jan 2011)

Eugene Regan: I move recommendation No. 4: In page 167, line 7, to delete "accounting periods" and substitute the following: "a company which sets up and commences a qualifying trade". This is another technical recommendation which I propose in order to correct oversights in the Bill. Previous amendments have been rejected. Section 486C of the Taxes Consolidation Act 1997 provides for relief from tax for...

Seanad: Finance Bill 2011 (Certified Money Bill): Report and Final Stages (29 Jan 2011)

Eugene Regan: That does not deal with it. Companies which started in 2009 or 2010 would have three accounting periods in which they would have a legitimate expectation to be exempt from corporation tax. It was for a three-year period. By virtue of the provision referring to accounting periods beginning on or after 1 January 2011, they are caught by the provisions of the change in this section. The...

Seanad: Finance Bill 2011 (Certified Money Bill): Report and Final Stages (29 Jan 2011)

Eugene Regan: That is to misinterpret what I said. I specifically stated that it is laudable to have a job aspect to this relief. However, it is not intended - I do not believe it can be legitimately intended - to apply retrospectively to companies that qualified for this exemption when they started business in 2009 or 2010.

Seanad: Finance Bill 2011 (Certified Money Bill): Committee Stage (Resumed). (29 Jan 2011)

Eugene Regan: The Minister of State's defence of this measure is vacuous. It must be an afterthought to suggest that Revenue will draw up procedures as to how it will implement this measure. We are passing legislation. We should be drawing up the guidelines.

Seanad: Finance Bill 2011 (Certified Money Bill): Committee Stage (Resumed). (29 Jan 2011)

Eugene Regan: The Minister should be drawing up the guidelines as to how the law is to be applied and we should not be handing over such significant powers to Revenue. The current provision in section 1002 of the Taxes Consolidation Act 1997 states, "Any amount of money due by the relevant person to the taxpayer as emoluments under a contract of service shall not be regarded as a debt due to the taxpayer",...

Seanad: Finance Bill 2011 (Certified Money Bill): Committee Stage (Resumed). (29 Jan 2011)

Eugene Regan: I move recommendation No. 10: In page 219, line 1, after "officer" to insert "not below the rank of principal officer". Another power for Revenue is being introduced here. I draw the Minister's attention to the definition of Revenue officer which includes serving and former officers of the Revenue Commissioners. My amendment relates to section 77(7), under which a Revenue officer may...

Seanad: Finance Bill 2011 (Certified Money Bill): Report and Final Stages (29 Jan 2011)

Eugene Regan: It was for three hours.

Seanad: Finance Bill 2011 (Certified Money Bill): Committee Stage (Resumed). (29 Jan 2011)

Eugene Regan: The Minister of State has not offered any argument which is sufficient to justify the anomaly contained in the Bill. He referred to the original intention of the Minister, Deputy Brian Lenihan, in bringing forward the dates relating to the self-employed and CAT is to enable better forecasting. The Minister reversed his position in that regard and it appears that either he or his Department...

Seanad: Finance Bill 2011 (Certified Money Bill): Committee Stage (Resumed). (29 Jan 2011)

Eugene Regan: The mistake is self-evident.

Seanad: Finance Bill 2011 (Certified Money Bill): Committee Stage (Resumed). (29 Jan 2011)

Eugene Regan: That is not the issue.

Seanad: Finance Bill 2011 (Certified Money Bill): Committee Stage (Resumed). (29 Jan 2011)

Eugene Regan: Yes.

Seanad: Finance Bill 2011 (Certified Money Bill): Committee Stage (Resumed). (29 Jan 2011)

Eugene Regan: I move recommendation No. 9: In page 214, lines 12 to 22, to delete paragraph (a). Section 1002 of the Taxes Consolidation Act gives many powers to the Revenue Commissioners to ensure taxes are paid and collected, but the proposal in this section is a step too far. I accept this Bill is a form of emergency legislation but this provision should not be slipped in like this. What we have here...

Seanad: Finance Bill 2011 (Certified Money Bill): Committee Stage (Resumed). (29 Jan 2011)

Eugene Regan: The Minister of State refers to people who ignore the law, but that is why we have courts in this country. For the Revenue Commissioners to determine the law and its enforcement mechanism is entirely inappropriate in respect of what is provided for here. It is an offensive section of the Bill. It is unqualified. There are no safeguards. To suggest that an attachment notice would be...

Seanad: Finance Bill 2011 (Certified Money Bill): Committee Stage (Resumed). (29 Jan 2011)

Eugene Regan: This is an afterthought.

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