Noel Grealish (Galway West, Independent)
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117. To ask the Minister for Finance the number of companies or officers of companies that have been prosecuted for delivering to the Revenue Commissioners incorrect accounts in connection with corporation tax whereby a period of six years has expired from the date of the delivery of these accounts to the date of the commencement of this prosecution between the years 2007 to 2016; the number of these prosecutions that have proceeded summarily in the District Court; the number of these prosecutions that have proceeded upon indictment in the Circuit Criminal Court; and if he will make a statement on the matter. [9110/17]

Noel Grealish (Galway West, Independent)
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118. To ask the Minister for Finance the number of companies or officers of companies that have been prosecuted for delivering to the Revenue Commissioners incorrect information in connection with corporation tax where a period of six years has expired from the date of the delivery of this information to the date of the commencement of this prosecution between the years of 2007 to 2016, both years, inclusive; the number of these prosecutions that have proceeded summarily in the District Court; the number of these prosecutions that have proceeded upon indictment in the Circuit Criminal Court; and if he will make a statement on the matter. [9277/17]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 117 and 118 together.

It is an offence, under section 1078(2)(a) of the Taxes Consolidation Act 1997, to knowingly or wilfully deliver an incorrect return, statement or accounts or knowingly or wilfully furnish any incorrect information in connection with any return.

I am advised by the Revenue Commissioners that, between the years 2007 and 2016, there were no prosecutions in respect of the delivery of incorrect accounts or incorrect information in connection with corporation tax. However, there was a prosecution, resulting in conviction, in respect of the delivery of an incorrect return for corporation tax, where the offence concerned had occurred more than six years before the institution of the prosecution. That case proceeded summarily, in the District Court. In another prosecution for the same offence during the period in question, the alleged offence had also occurred more than six years before the institution of the prosecution. That case concluded with the entering of a nolle prosequi.