Case Law

Penalties imposed under section 152 are non-criminal in nature. McLoughlin & Tuite v The Revenue Commissioners and The Attorney General 1986 III ITR 387

In O’Callaghan v Clifford & Ors 1993 IV ITR 478 the Supreme Court concluded that the burden of proof in criminal matters is higher than in civil matters and while a certificate of non-compliance may be adequate in a civil matter, it may not be so in a criminal matter.