The inspector’s appointment came on foot of the first recorded application from creditors, rather than the Office of the Director of Corporate Enforcement or the Minister for Justice, under section 747 of the Companies Act of 2014.
It is “extremely rare” for Revenue to release taxpayer information, which is a criminal offence except in specific circumstances provided for in the Companies Act, he said.Google’s senior counsel, Margaret Gray, asked for time so representatives of the technology company could meet Mr de Lacy in early January to narrow their differences on the scope of the “broad” information request.
Barrister Brian Conroy, for Mr de Lacy, said his applications were being made in circumstances where attempts to obtain the information from WFS Forestry directly were unsuccessful.Sections 754 and 757 of the Companies Act provide allowances for Revenue to disclose the taxpayer information sought, he added.
In separate applications brought by the inspector, the judge was satisfied he could make an order requiring Mr Hands to hand over all books and records relating to WFS Forestry. He must also answer a list of questions and to meet the inspector for questioning under oath before the end of January, the judge ruled.