Michael Healy-Rae (Kerry, Independent)
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187. To ask the Minister for Finance the status of a VAT registration application in respect of a company (details supplied); and if he will make a statement on the matter. [9835/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the application for VAT registration by the company was refused by Revenue and the matter has been formally appealed to the Tax Appeals Commission (TAC) which is an independent statutory body established to deal with all tax appeals.