Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)


Chapter 3

Pre-hearing proceedings

949Q Statement of case.

(1)Where an appeal is accepted in accordance with section 949M, the Appeal Commissioners may give a direction to a party to provide tothem such information (in this Part referred to as a “statement of case”) in relation to the matter under appeal as they specify in the direction.

(2) Without prejudice to the generality of subsection (1), the information that may be specified in a foregoing direction includes:

(a) the statutory provisions being relied upon in relation to the matter under appeal;

(b) an outline of the relevant facts;

(c) the relevant case law;


(d) a list of, and copies of, any written material that a party intends to rely on or produce in the proceedings;



(e) brief particulars in relation to any witnesses who might be called upon to provide evidence in the proceedings;


(f) a party's estimation of the likely duration of a hearing;

(g) whether there is assent, on the part of the party, to the Appeal Commissioners determining the appeal without a hearing;

(h) whether a party wishes a hearing or a specified part of a hearing to be held in camera;

(i) whether a party considers that a matter under appeal is one that could be settled by way of an agreement with the other party in accordance with section 949V; and

(j) such other information as the Appeal Commissioners consider necessary to enable them to schedule a hearing.




Inserted by F(TA)A15 s34. With effect from 21 March 2016 per S. I. No 110 of 2016.



Deleted by FA18 s55(c).



Deleted by FA18 s55(c).