Dáil Éireann debate -
Wednesday, 10 Nov 1999

Vol. 510 No. 4

Written Answers. - Tax Appeals.

Willie Penrose

Question:

58 Mr. Penrose asked the Minister for Finance the number of applications by the Revenue Commissioners to the Appeal Commissioners using powers given to them under section 13 of the Waiver of Certain Tax, Interest and Penalties Act, 1993, in each of the years from 1993 to date; the number of cases in each of those years in which these applications have been successful; and if he will make a statement on the matter. [22712/99]

Minister for Finance (Mr. McCreevy)

I am informed by the Revenue Commissioners that no applications were made to the appeal commissioners under the provisions of section 13 of the Waiver of Certain Tax, Interest and Penalties Act, 1993, which are now contained in section 907 of the Taxes Consolidation Act, 1997. Section 13 relates to the furnishing of certain information by financial institutions.

An alternative procedure under section 908 of the Taxes Consolidation Act, 1997, allows the Revenue to apply to the High Court for similar orders and this provision has been availed of in 11 cases since 1993. In all of these cases the applications were successful. The results may be summarised as follows:

Year	Number ofApplications	Orders Made
19951996199719981999(to date)	21242	21242