Wednesday, 28 January 2004

Questions (105, 106)

Simon Coveney

Question:

217 Mr. Coveney asked the Minister for Finance the number of appeals made by main franchise dealers of new cars against their sole distributors and suppliers pre-declared OMSP since the introduction of VRT on 1 January 1993; the date and outcome of each appeal by make, model, original OMSP, original VRT, revised OMSP and revised VRT. [2407/04]

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Written answers (Question to Minister for Finance)

I am informed by the Revenue Commissioners that it has no record of appeals made by franchise dealers about the open market selling price declared by sole distributors and suppliers from 1 January 1993 to date.

Simon Coveney

Question:

218 Mr. Coveney asked the Minister for Finance the number of times the Revenue Commissioners has either refused, reviewed, disputed or replaced the sole distributor's pre-declared OMSP since the introduction of VRT on 1 January 1993; the date and outcome of the review in each case by distributor, make, model, original OMSP, original VRT, revised OMSP and revised VRT. [2408/04]

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I am advised by the Revenue Commissioners that, as a matter of routine, all new OMSP declarations and-or amendments to existing declarations are the subject of review. The nature of the records maintained by the Revenue Commissioners is such that the considerable volume of data requested by the Deputy could not be supplied without an extensive physical examination of more than 30,000 files.

Nevertheless, I am advised that in many instances the review process has resulted in an amendment to the original OMSP. The number of cases that have progressed beyond this point and developed into more formal disputes is small. It is estimated to be less than 100 over the lifetime of the tax. So far only one case has been heard by the courts. It is not possible to go into detail about the case for reasons of confidentiality.