Vol. 515 No. 1
146 Mr. Quinn asked the Minister for Finance if the settlement of all outstanding liabilities and the co-operation or assistance provided by the taxpayer is a factor in deciding on whether to bring a prosecution under section 9 of the Waiver of Certain Tax, Interest and Penalties Act, 1993; and if he will make a statement on the matter. [5529/00]
147 Mr. Quinn asked the Minister for Finance the factors, if any, other than insufficiency of evidence that have been considered in respect of decisions to bring or not to bring prosecutions under the Waiver of Certain Tax, Interest and Penalties Act, 1993; and if he will make a statement on the matter. [5530/00]
I propose to take Questions Nos. 146 and 147 together.
I refer the Deputy to my answer to Questions Nos. 159 and 166 on 15 February. A decision as regards the most appropriate course to pursue in a particular case is made by reference to all the circumstances of the case. Appendix 3 to the code of practice for revenue auditors, published in November 1998, lists the type of offences which are most likely to be prosecuted, including offences under section 9 of the Waiver of Certain Tax, Interest and Penalties Act, 1993, and also lists, as follows, the factors which will be considered before the decision to investigate with a view to prosecution is taken: the strength of the available, or likely to be available, admissible evidence. It must be considered sufficiently strong to enable the prosecution to prove beyond reasonable doubt that the accused person was guilty of the alleged offence; the period of time since the alleged offence was discovered bearing in mid that delay in initiating proceedings may damage a case; the likely length and expense of a trial. The cost of pursuing prosecution should not be disproportionate to possible benefit to be obtained; the degree of culpability, responsibility, and experience of the alleged offender; the need for deterrence, both personal and general, in relation to particular offences; whether the alleged offender has made a full disclosure of the irregularities, has co-operated in reaching settlement and has paid all the tax, interest and penalties which are due; relativity – the apparent seriousness of the case in comparison with past prosecution cases and other cases under consideration.
The list of criteria is not exhaustive but aims to give Revenue officials an outline of the type of offences which can be prosecuted and the factors which, alone or in combination, can influence a decision to investigate a case with a view to prosecution.
