Revenue Note for Guidance
This section, which applies up to the passing of the Finance (No. 2) Act 2008 (24 December 2008), outlines a method of recovery of penalties by way of institution of civil proceedings for a liquidated sum in a Court of competent jurisdiction. At present the monetary jurisdiction of the District and Circuit Courts are €6,348.69 (£5,000) and €38,092.14 (£30,000) respectively. While sections 13 and 14 of the Courts and Courts Officers Act 2002 provide for an increase in these limits, those sections have not yet been commenced.
(1) Regardless of the modes of recovery for the penalties outlined in the following provisions —
an officer of the Revenue Commissioners may institute Court proceedings for recovery of the penalty as a liquidated amount provided that officer is so authorised by the Revenue Commissioners.
(2) If the authorised officer, who has initiated the proceedings, or his/her authorised replacement, who has continued such proceedings, dies or otherwise ceases to be so authorised —
(3) In proceedings under this section a certificate signed by a Revenue Commissioner certifying that a person is an officer of the Revenue Commissioners and has been authorised to institute Court proceedings of the type allowed by this section is evidence of those facts until the contrary is proved.
(4) In proceedings under this section, in which the plaintiff has been replaced by another officer of the Revenue Commissioners under subsection (2), a certificate to that effect signed by a Revenue Commissioner is evidence of that fact until the contrary has been proved.
(5) A certificate certifying the facts referred to in subsection (3) or (4) and purporting to be signed by a Revenue Commissioner may be tendered in evidence without proof and is deemed to have been so signed until the contrary is proved.
(6) The rules of court, applicable to civil proceedings, apply to proceedings initiated under this section.
(7) This section only applies up to the passing of the Finance (No. 2) Act 2008 (24 December 2008).
Relevant Date: Finance Act 2021