-
Debate: Dáil Éireann
https://www.oireachtas.ie/en/debates/debate/dail/2019-09-24/28/
24 Sep 2019 -
Bill entitled an Act to amend the Finance (Tax Appeals) Act 2015; to amend the Taxes Consolidation Act
-
Debate: Seanad Éireann
https://www.oireachtas.ie/en/debates/debate/seanad/2015-12-16/18/
16 Dec 2015 -
Senator Aideen Hayden I broadly welcome the Finance (Tax Appeals) Bill 2015....The fundamental change the Bill makes is that all appeals will be held in public, except where a person...I believe they can only appeal cases involving capital gains tax to the Circuit Court and cannot appeal...I wonder why the Bill does not simply allow the Revenue Commissioners the right to appeal to the Circuit...The Bill introduces - if not in fact, certainly in practice - a pre-hearing stage to the appeal commission
-
Debate: Select Sub-Committee On Finance
https://www.oireachtas.ie/en/debates/debate/select_sub-committee_on_finance/2015-10-07/2/
7 Oct 2015 -
The Bill contains a large number of amendments to the various Taxation Acts necessitated by the new appeals...While the appeals process itself, in terms of the involvement of the appeals commissioners, is self contained...in the provisions of the new Part 40A being inserted into the Taxes (Consolidation) Act by section 34...of this Bill, other provisions that are relevant to appeals are spread throughout the various Taxation...Amendment No. 37 from the Minister for Finance amends section 789 of the Taxes (Consolidation) Act 1997
-
Debate: Seanad Éireann
https://www.oireachtas.ie/en/debates/debate/seanad/2015-12-16/18/
16 Dec 2015 -
Minister of State at the Department of Finance (Deputy Simon Harris) The purpose of the Bill is to...the tax appeals system....for Finance and Public Expenditure and Reform....Section 21 requires the Appeal Commissioners to submit annual reports to the Minister for Finance, who...At present, the Minister for Finance appoints Appeal Commissioners pursuant to section 850 of the Taxes
-
Debate: Dáil Éireann
https://www.oireachtas.ie/en/debates/debate/dail/2015-06-18/21/
18 Jun 2015 -
Management Fees (Local Property Tax) Relief Bill 2015: First Stage
-
Debate: Dáil Éireann
https://www.oireachtas.ie/en/debates/debate/dail/2015-10-01/25/
1 Oct 2015 -
Minister for Finance (Deputy Michael Noonan) Before the adjournment, I was dealing with the provisions...amendments to provisions relating to appeals in the Taxes Consolidation Act 1997 and in various other...The Minister for Finance appoints Appeal Commissioners by virtue of section 850 of the Taxes Consolidation...provide a more efficient appeal system in tax disputes to the benefit of compliant taxpayers and the...I commend this Bill to the House.
-
Debate: Seanad Éireann
https://www.oireachtas.ie/en/debates/debate/seanad/2015-12-16/18/
16 Dec 2015 -
regarding a determination by the new tax appeals commission....One of the members of the Select Sub-Committee on Finance, Deputy Pearse Doherty, said "This is one of...Section 949C, inserted by section 34 of the Bill, covers appeals to the appeals commission via electronic...to introduce an online appeals system within one year on the Bill coming into force?...The Bill is about improving the overall tax system in the State and a good effort has been made, but
-
Debate: Dáil Éireann
https://www.oireachtas.ie/en/debates/debate/dail/2015-10-01/25/
1 Oct 2015 -
Figures released to me by the Minister for Finance earlier this year showed that 26% of tax appeals in...The Department of Finance confirmed to the Joint Committee on Finance, Public Expenditure and Reform...The Bill removes the appeal to the Circuit Court and only allows the second form of appeal, an appeal...There are many positive elements in the Bill, including measures to increase the efficiency of the tax...Bill.
-
Debate: Dáil Éireann
https://www.oireachtas.ie/en/debates/debate/dail/2015-10-23/2/
23 Oct 2015 -
Management Fees (Local Property Tax) Relief Bill 2015: Second Stage [Private Members]
-
Debate: Select Sub-Committee On Finance
https://www.oireachtas.ie/en/debates/debate/select_sub-committee_on_finance/2015-10-07/2/
7 Oct 2015 -
Simon Harris I move amendment No. 4: In page 22, line 29, after “Acts” to insert “or an estimate of tax...Section 34 inserts a new Part 40A containing 48 separate sections into the Taxes Consolidation Act 1997...The definition of "tax" takes the meaning given to it by section 960A of the Taxes Consolidation Act...It is considered that adopting section 960A and its list of taxes and duties is not appropriate....In line with the new focus on transparency, and to be consistent with other provisions in the Bill, this
-
Debate: Joint Committee On Finance, Public Expenditure And Reform, And Taoiseach
https://www.oireachtas.ie/en/debates/debate/joint_committee_on_finance_public_expenditure_and_reform_and_taoiseach/2019-05-30/3/
30 May 2019 -
Finance (Tax Appeals) (Amendment) Bill 2019: Discussion
-
Debate: Dáil Éireann
https://www.oireachtas.ie/en/debates/debate/dail/2015-11-03/18/
3 Nov 2015 -
An Ceann Comhairle A division was challenged on Friday, 23 October 2015, on the question that the Management...Fees (Local Property Tax) Relief Bill 2015 be read a Second Time....In accordance with an order of the Dáil of 23 October 2015, that division must be taken now.
-
Debate: Dáil Éireann
https://www.oireachtas.ie/en/debates/debate/dail/2015-10-01/18/
1 Oct 2015 -
Bill entitled an Act to revise the law concerning the making of appeals in matters of taxation (including...establish a body to be known as An Coimisiún um Achomhairc Chánach or, in the English language, the Tax...Appeals Commission, and to define its functions, to amend the Taxes Consolidation Act 1997 and certain...other enactments in respect of appeals of the foregoing kind and to provide for related matters.
-
Debate: Dáil Éireann
https://www.oireachtas.ie/en/debates/debate/dail/2015-10-01/25/
1 Oct 2015 -
Minister of State at the Department of Finance (Deputy Simon Harris) The Minister for Finance and I...As the Minister stated, the reform of the tax appeals system will positively reform the role, functions...and structure of the Office of the Appeal Commissioners and the tax appeals system....However, the Revenue Commissioners, as a party to each tax appeal, would have access to all appeal commissioners...I commend the Bill to the House.
-
Debate: Dáil Éireann
https://www.oireachtas.ie/en/debates/debate/dail/2015-11-03/18/
3 Nov 2015 -
Management Fees (Local Property Tax) Relief Bill 2015: Second Stage (Resumed) [Private Members]
-
Debate: Dáil Éireann
https://www.oireachtas.ie/en/debates/debate/dail/2015-10-01/25/
1 Oct 2015 -
thank the Acting Chairman and welcome the opportunity to contribute to the Second Stage debate on the Finance...(Tax Appeals) Bill 2015....It is not surprising, therefore, to find we are discussing a Bill today which confines legal recourse...in tax disputes to the High Court and excludes the right of appeal to the Circuit Court....for Finance, Deputy Noonan, tells us we have the most progressive tax system in the OECD.
-
Debate: Select Sub-Committee On Finance
https://www.oireachtas.ie/en/debates/debate/select_sub-committee_on_finance/2015-10-07/2/
7 Oct 2015 -
as contained in this Bill and the various tax Acts....followed, will know what is expected of them, and will know what they can expect from a tax appeal commission...Clear and transparent procedures are vital attributes of a robust tax appeals system, and this measure...commissioners who are to work solely as appeals commissioners on a full-time basis....to reinforce the perception of independence and impartiality in the resolution of tax disputes.
-
Debate: Select Sub-Committee On Finance
https://www.oireachtas.ie/en/debates/debate/select_sub-committee_on_finance/2015-10-07/2/
7 Oct 2015 -
The relevant section, which is section 942, was amended by the Finance Acts 2005 and 2007 in some important...The Appeal Commissioners are a specialist expert tax tribunal and the Minister is determined that this...as Appeal Commissioners based on the specific requirements of the job and will look for appropriate tax...All Appeal Commissioners will require the appropriate tax and legal experience and qualifications, which...resolution of tax disputes.
-
Debate: Select Sub-Committee On Finance
https://www.oireachtas.ie/en/debates/debate/select_sub-committee_on_finance/2015-11-17/2/
17 Nov 2015 -
Finance Bill 2015: Committee Stage
-
Debate: Dáil Éireann
https://www.oireachtas.ie/en/debates/debate/dail/2015-11-12/31/
12 Nov 2015 -
Finance Bill 2015: Financial Resolutions
