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8 1995

FINANCE ACT, 1995

Chapter V

Appeals in relation to Excise Duty

Definitions (Chapter V).

103. —In this Chapter—

Appeal Commissioners” has the meaning assigned to it by section 156 of the Income Tax Act, 1967 ;

appellant” means a person who appeals to the Appeal Commissioners under section 104 or 105 , as appropriate;

the Commissioners” means the Revenue Commissioners.

Appeals to Revenue Commissioners.

104. —(1) Any person who has paid or who, in the opinion of the Commissioners, is liable to pay a duty of excise and is called upon by them to pay an amount of such duty may appeal in accordance with this section against the decision concerned in respect of the liability or the amount of the duty.

(2) Any person who has claimed or received a repayment of a duty of excise may appeal to the Commissioners against the decision concerned in respect of the amount of such repayment or the refusal of such repayment.

(3) An appeal under subsection (1) or (2) shall be in writing and shall set forth in detail the grounds of appeal.

(4) An appeal shall be lodged by the person concerned with the Commissioners within the period of 30 days from the date of—

(a) the payment of a duty of excise,

(b) the notification by the Commissioners on being called upon by them to pay an amount of a duty of excise,

(c) the repayment of a duty of excise, or

(d) the notification by the Commissioners of a refusal of a repayment by them of a duty of excise,

or within such longer period as the Commissioners may, in exceptional cases, allow.

(5) An appeal shall, subject to subsection (11), be determined by the Commissioners within a period of 30 days from its lodgment with the Commissioners.

(6) The Commissioners may appoint one or more of their officers for the purposes of carrying out their functions under this section:

Provided that no such officer shall determine an appeal under this section in respect of a decision he or she has made.

(7) The Commissioners shall, in writing, notify an appellant concerned of their determination of an appeal and the reasons for their determination.

(8) Where the Commissioners determine on appeal that the amount due is less than the amount paid, they shall repay the amount overpaid to the appellant concerned.

(9) Where the Commissioners determine on appeal that the amount due is greater than the amount paid, the appellant concerned shall pay the amount underpaid.

(10) For the purpose of determination of an appeal any goods or vehicles to which the appeal relates shall be produced to the Commissioners for inspection, if so required.

(11) Where an appeal has been lodged but not determined in accordance with subsection (5) there shall be deemed to have been a determination by the Commissioners on the last day of the period of 30 days from the date the appeal was lodged that the appeal was not upheld but such deeming shall cease to have effect if a determination is subsequently made by the Commissioners before a determination is made by the Appeal Commissioners under section 105 in respect of the matter concerned.

(12) The provisions of the Customs Acts or of any instruments made thereunder, in so far as they apply to appeals concerning duties of excise, shall not apply in relation to any amount of excise duty capable of being the subject of an appeal under the provisions of this section.

Appeals to Appeal Commissioners.

105. —(1) A person who is aggrieved by a determination of the Commissioners under section 104 may, in accordance with the provisions of this section, appeal to the Appeal Commissioners against such determination and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless a case is required to be stated in relation to it for the opinion of the High Court on a point of law.

(2) A person who intends to appeal under this section against a determination of the Commissioners shall, within 30 days of the notification of such determination (or the expiry of the time limit for such determination, whichever is the earlier) give notice in writing to them of such intention.

(3) Subject to the provisions of this section, the provisions of Part XXVI (as amended), other than sections 429 and 430 and (in so far as it relates to those sections) section 431 , of the Income Tax Act, 1967 , shall, with any necessary modifications, apply as they apply for the purpose of income tax.

(4) (a) Subject to paragraph (c), where a notice or other document which is required or authorised to be served by this section falls to be served on a body corporate, such notice shall be served on the secretary or other officer of the body corporate.

(b) Any notice or other document which is required or authorised by this section to be served by the Commissioners or by an appellant may be served by post and in the case of a notice or other document addressed to the Commissioners, shall be sent to the Revenue Commissioners, Dublin Castle, Dublin 2.

(c) Any notice or other document which is required or authorised to be served by the Commissioners on an appellant under this section may be sent to the solicitor, accountant or other agent of the appellant and a notice so served shall be deemed to have been served on the appellant unless the appellant proves to the satisfaction of the Appeal Commissioners, that he or she had, before the notice or other document was served, withdrawn the authority of such solicitor, accountant or other agent to act on his or her behalf.

(5) Prima facie evidence of any notice given under this section by the Commissioners or by an officer of the Commissioners may be given in any proceedings by production by an officer of the Commissioners of a document purporting to be a copy of the notice and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised so to do.

Payment of duty pending appeal.

106. —Where an appeal has been made under section 104 or 105 in respect of an amount of duty which a person is called upon by the Commissioners to pay, such appeal, shall not be determined by the Commissioners or the Appeal Commissioners, as the case may be, unless the said amount of duty has been paid.

Exclusion of criminal matters.

107. —Where liability for a duty of excise is the subject of criminal proceedings or a decision is pending on whether to initiate criminal proceedings in respect of such liability, then such liability or the amount of such liability or repayment connected with or sought in respect of such liability may not be appealed under the provisions of section 104 or 105 until the determination of such criminal proceedings or a decision is duly taken not to initiate criminal proceedings.

Repeal (Chapter V).

108. Section 138 of the Finance Act, 1992 , is hereby repealed.

Commencement (Chapter V).

109. —This Chapter shall come into operation on such day or days as may be appointed by order or orders made by the Minister for Finance, either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes and different provisions of this Chapter.