Finance (Tax Appeals and Prospectus Regulation) Bill 2019
Public bill · Government · Presented
It gives the Tax Appeals Commission a formal chairperson and sets out how that person is appointed, how long they can serve, what they are responsible for, and when they can be removed or replaced. It also tightens the rules for appealing tax decisions by clarifying what an appellant must say and provide, and gives the chairperson responsibility for staff discipline and reporting. The second main part updates Irish company law for the newer EU prospectus rules, including changes to what counts as a prospectus, the rules for smaller public offers, and the penalties for breaching them.
Formal long title
Bill entitled an Act to amend the Finance (Tax Appeals) Act 2015; to amend the Taxes Consolidation Act 1997; to amend the Civil Service Regulation Act 1956; to amend the Companies Act 2014; and to provide for related matters.
Last updated 29 March 2021
- Minister for Finance Primary
- First StageDáil
- Second StageDáil
- Committee StageDáil
- Report StageDáil
- Fifth StageDáil
- Second StageSeanad
- Committee StageSeanad
- Report StageSeanad
- Fifth StageSeanad Enacted
- EnactedEnacted
- Finance (Tax Appeals and Prospectus Regulation) Bill 2019: Committee and Remaining Stages Seanad
- Finance (Tax Appeals and Prospectus Regulation) Bill 2019: Second Stage Seanad
- Finance (Tax Appeals and Prospectus Regulation) Bill 2019: Order for Report Stage Dáil
- Finance (Tax Appeals and Prospectus Regulation) Bill 2019: Report and Final Stages Dáil
- Finance (Tax Appeals and Prospectus Regulation) Bill 2019: Committee Stage Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
- Finance (Tax Appeals and Prospectus Regulation) Bill 2019: Order for Second Stage Dáil
- Finance (Tax Appeals and Prospectus Regulation) Bill 2019: Second Stage Dáil
- Finance (Tax Appeals and Prospectus Regulation) Bill 2019: Referral to Select Committee Dáil