Tax Avoidance

67. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025; to provide the average duration of a tax avoidance case since; and if he will make a statement on the matter. [6748/25]

164. Deputy Pearse Doherty asked the Minister for Finance the number of times a surcharge has been applied each year since 2016 as an additional penalty in the cases of tax-avoidance transactions; and if he will make a statement on the matter. [5259/25]

165. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, to outline, given that declarations are required for transferring a pension within the EU under the IORP II Directive, the number of transfers made to each EU Member State in each year since 2016; and if he will make a statement on the matter. [5260/25]

46. Deputy Pearse Doherty asked the Minister for Finance to provide a full list of all specific anti-avoidance rules (SAARs) in Irish tax law, in tabular form; the number of actions taken under each of the SAAR rules; the total revenue recovered since 2015; and if he will make a statement on the matter. [3620/25]

47. Deputy Pearse Doherty asked the Minister for Finance the total number of cases of potential tax avoidance opened for assessment by the Revenue Commissioners each year since 2015 under the general anti-avoidance rule, in tabular form; the total potential value of this tax advantage arising through these tax avoidance transactions each year since 2015; and if he will make a statement on the matt…

48. Deputy Pearse Doherty asked the Minister for Finance the total number of cases of tax avoidance transactions determined to have taken place, both individual taxpayers and promoters of schemes, each year since 2015, in tabular form; and if he will make a statement on the matter. [3622/25]

49. Deputy Pearse Doherty asked the Minister for Finance the total interest charged each year since 2015 as a result of tax avoidance transactions under the general anti-avoidance rule, in tabular form; and if he will make a statement on the matter. [3623/25]

50. Deputy Pearse Doherty asked the Minister for Finance the total surcharge applied each year since 2015 for tax avoidance transactions; the average percentage surcharge applied, in tabular form; and if he will make a statement on the matter. [3624/25]

51. Deputy Pearse Doherty asked the Minister for Finance the total number of protection notices/form PN1 submitted each year since 2015, in tabular form; and if he will make a statement on the matter. [3625/25]

52. Deputy Pearse Doherty asked the Minister for Finance the total number of agreements entered into by the Revenue Commissioners to reduce the tax liability, interest, or surcharge resulting from tax avoidance transactions each year since 2015, in tabular form; and if he will make a statement on the matter. [3626/25]

53. Deputy Pearse Doherty asked the Minister for Finance the number of court cases that have been required to determine the application of a surcharge, in tabular form; and if he will make a statement on the matter. [3627/25]

54. Deputy Pearse Doherty asked the Minister for Finance the number of cases ruled in the Revenue Commissioners favour, in tabular form; the average surcharge following a legal challenge; the average time taken to reach a court ruling; and if he will make a statement on the matter. [3628/25]

60. Deputy Pearse Doherty asked the Minister for Finance regarding the transfer of occupational pensions to other EU jurisdictions under the IORP II Directive (Institutions for Occupational Retirement Provision Directive), to provide the number of transfer requests and accompanying declarations signed by the individual concerned that have been submitted each year since 2012 to 2024 and to date in …

61. Deputy Pearse Doherty asked the Minister for Finance to provide the list of all bona fide reasons for transferring a pension that Revenue will accept; to confirm that transferring a pension for the purpose of avoiding tax is illegal; to confirm that moving a pension funds overseas to circumvent the requirements of Irish tax legislation would not be approved by Revenue and that this would resul…

62. Deputy Pearse Doherty asked the Minister for Finance the number of approved transfers to pension schemes overseas approved by Revenue each year since 2014, in tabular form; a breakdown by destination country, the average transfer value; the number of transfers that were not approved and the average claw back; and the share of transfers, both approved and not approved, that are for public secto…

278. Deputy Pearse Doherty asked the Minister for Finance the rationale for not including PRSI, excise and customs duties under general anti-avoidance rules; and if he will make a statement on the matter. [3050/25]