John McGuinness (Carlow-Kilkenny, Fianna Fail)
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129. To ask the Minister for Finance the reason for the delay by the Revenue Commissioners in deciding a VAT liability issue between two parties (details supplied); and if he will expedite the decision. [28079/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that decisions can only be made when all relevant information is available and that delays can arise, particularly if information is required from both parties to a taxable transaction, where the transaction is complex in nature and when legal arguments presented by the professional advisers to both parties require careful consideration.

I understand that the Revenue Commissioners have recently finalised their examination of this issue and concluded what the correct VAT treatment is based on this examination.  The decision has been advised to the professional advisers of the party liable for VAT on the transactions.  I would point out that Revenue practice and tax legislation generally provides a number of mechanisms for a taxable person to appeal a decision by the Revenue Commissions that imposes a liability on that taxable person. 

The Deputy will appreciate that I can have no role in expediting a decision in relation to a tax case or transaction.