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Dáil Éireann díospóireacht -
Wednesday, 10 Nov 1999

Vol. 510 No. 4

Written Answers. - Criminal Prosecutions.

Liz McManus

Ceist:

56 Ms McManus asked the Minister for Finance the number of cases in which criminal prosecutions for revenue offences were initiated by or on behalf of the Revenue Commissioners in each of the past three years; the number of these cases in which convictions were secured; the number of cases in which jail sentences were imposed; and if he will make a statement on the matter. [22709/99]

I have been informed by the Revenue Commissioners that since 1996 they have adopted a more active policy to the investigation of serious tax offences with a view to prosecution. A prosecution policy unit and three prosecution units were established in the Investigation Branch of the Chief Inspector of Taxes. This has involved specialist training in prosecution related issues with particular reference to the evidential requirements for prosecution which are very demanding. A senior officer of the DPP's office has been available to assist Revenue in this work. The DPP's office is now taking cases directly from Revenue rather than having them investigated by the Garda.

The following are the figures requested in relation to criminal prosecutions.

Criminal Prosecutions (Initiated)

1997

1998

1999

4

5

5

Convictions

1997

1998

1999

1

6

1

Jail Sentences Imposed

1997

1998

1999

1997

1998

1999

Nil

2(suspended sentences)

Nil

Note: In another case where a sentence was imposed in 1995, the person convicted went to prison in January 1998.
It is, of course, normal that a small number of cases investigated are found to be unsuitable for want of evidence necessary to sustain a prosecution. In addition to six cases at present before the Courts, a further 24 cases are at various stages of investigation and other new cases under inquiry are being considered as regards possible prosecution.
The Revenue Commissioners have also been active in the prosecution of cases where taxpayers have failed to file tax returns. In 1997, 311 persons were convicted for failure to file income tax or corporation tax returns, 857 were convicted in 1998 and in the first six months of 1999, 665 persons have been convicted.
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