Dáil Éireann Debate, Tuesday - 12 June 2018
241. Deputy Joan Burton asked the Minister for Finance if he will request the Revenue Commissioners to carry out an immediate audit of a company (details supplied) and to transmit by way of a spontaneous exchange of information under Article 9 of Council Directive 2011/16/EU to the tax authorities of all other member states details of the properties rented in their countries through the platform; and if he will make a statement on the matter. [25626/18]
View answer242. Deputy Joan Burton asked the Minister for Finance if he will request the Revenue Commissioners to carry out an immediate audit of a company (details supplied) and to transmit by way of a spontaneous exchange of information under Article 9 of Council Directive 2011/16/EU to the tax authorities of all other member states details of residents of those states selling goods through this platform; and if he will make a statement on the matter. [25627/18]
View answer243. Deputy Joan Burton asked the Minister for Finance if he will request the Revenue Commissioners to carry out an immediate audit of a company (details supplied) and to transmit by way of a spontaneous exchange of information under Article 9 of Council Directive 2011/16/EU to the tax authorities of all other member states details of residents of those states advertising through the platform; and if he will make a statement on the matter. [25628/18]
View answer244. Deputy Joan Burton asked the Minister for Finance if he will request the Revenue Commissioners to carry out an immediate audit of a company (details supplied) and to transmit by way of a spontaneous exchange of information under Article 9 of Council Directive 2011/16/EU to the tax authorities of all other member states details of residents of those states advertising through the platform; and if he will make a statement on the matter. [25629/18]
View answer245. Deputy Joan Burton asked the Minister for Finance the number of times the Revenue Commissioners provided spontaneous exchanges of information under Article 9 of Council Directive 2011/16/EU to the tax authorities of other member states in 2017 and in the first five months of 2018; the number of persons concerned by country; and if he will make a statement on the matter. [25630/18]
View answerI propose to take Questions Nos. 241 to 245, inclusive, together.
The Deputy will be aware that Revenue is independent in the operation of its function and this independence has been statutorily confirmed in Section 101 of the Ministers and Secretaries (Amendment) Act, 2011. Accordingly, neither I, nor any Minister for Finance, can or should direct or request any intervention on any specified individual or company as set out by the Deputy in her questions.
I am informed by Revenue that, under Irish legislation, Revenue may spontaneously exchange information in their possession with other Member States if they consider that this information may be useful to those other Member States. However they are not empowered to initiate enquiries (including audits) into, or address enquiries to, a person in order to acquire information on that person’s liability to tax, or any other person’s liability to tax, in any other Member State unless they are requested to do so by another Member State.
I have also been informed by Revenue that exchange of information carried out under the provisions of Council Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (“the Directive”) is governed by strict confidentiality provisions and the details of any specific requests or exchanges that have taken place in relation to individual companies or between Ireland and specific Member States cannot be disclosed.
Revenue has provided the following broad information in relation to exchange of information under the Directive.
Ireland spontaneously sent information to other Member States under the Directive
2017 - 4 exchanges
2018 - none (to 31 May)
Requests for information received by Ireland from other Member States under the Directive
2017 - 159 requests received
2018 - 50 requests received (to 31 May)
Automatic exchanges of specific data under the Directive
The following categories of information were sent to other Member States under the Directive.
|
Category |
Number of records exchanged relating to 2014 |
Number of records exchanged relating to 2015 |
|
Directors Fees |
1,763 |
1,764 |
|
Income from Employment |
1,564 |
2,045 |
|
Immovable Properties |
21,892 |
21,932 |
|
Pensions |
162 |
361 |
|
Total |
25,381 |
26,102 |
The information exchanged is obtained from tax returns which are filed a period of time after the year-end. Records relating to 2014 were exchanged during 2016 and records relating to 2015 were exchanged during 2017. The records relating to 2016 are scheduled to be exchanged the week of 18 June 2018.
