Pearse Doherty (Donegal, Sinn Fein)
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234. To ask the Minister for Finance the number of pieces of legislation both enacted and published by his Department which originated in work carried out by the Law Reform Commission in each of the past ten years in tabular form; the details of each piece of legislation in the corresponding year; and if he will make a statement on the matter. [15348/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Many Law Reform Commission papers are concerned with matters which fall under the responsibility of the Minister for Justice and Equality. It is difficult to be definitive in respect of which legislation over the past decade was inspired or influenced by a Law Reform Commission report and no statistics are collated or maintained in this regard.

However reports published by the Law Reform Commission in relation to areas which fall within the remit of this Department are considered. In this regard, the Finance (Tax Appeals) Act 2015 which revised the law concerning the making of appeals in matters of taxation (including in respect of stamp duties and of duties relating to customs and excise) and established the Tax Appeals Commission was influenced by a Law Reform Commission Report (the 2004 Report on a Fiscal Prosecutor and a Revenue Court (LRC 72-2004)).