James Bannon
Question:281 Deputy James Bannon asked the Minister for Finance if changes to penalties imposed on the personal representatives and estate of a deceased non-compliant taxpayer, which were incorporated into Irish Law in response to the provisions of the European Convention on Human Rights Act 2003 and have been implemented here since 18 March 2008, will be backdated with the result that Revenue will not seek recovery of any penalty element for a deceased person’s personal representatives and will discontinue proceedings for recovery of such penalties if they have been initiated since that date but penalties already agreed do not appear to be subject to refund or full recognition in view of the fact that imposing penalties on deceased taxpayer’ estates is contrary to Article 6 of the European Convention of Human Rights; and if he will make a statement on the matter. [30014/08]
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