Colm M. Hilliard
Question:80 Mr. Hilliard asked the Minister for Finance if his attention has been drawn to the fact that a company (details supplied) operating in this country has (i) issued invalid VAT invoices, (ii) collected VAT by instalments and (iii) withheld VAT invoices contrary to the Finance Act, 1972 and to the 1989 VAT Regulations, thereby causing a number of small traders extreme hardship; and if all VAT invoices issued by this company have been returned to the inspector of taxes; and if he will take steps so that the hardship to small traders is eased.