The Revenue Commissioners’ right to publish the names of tax defaulters is contingent on the quantum of tax penalty imposed. A challenge to the legality or appropriateness of the penalty requires the intervention of a court. As justice must be administered in public, the shield of anonymity is lost, as the entitlement to impose a penalty must be first challenged. Consequently, there is no effective legal remedy to contest what many consider to be the severest of Revenue sanctions.
To continue reading...
Members, students and subscribers of the Irish Tax Institute can login using your username and password.
For information on subscribing please contact info@taxinstitute.ie