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GAZETTE
SEPTEMBER 1992
Ir ish Soc i ety For European Law
"Part VII of the Finance Act, 1992
also entitles the Revenue
Commissioners to enter any business
premises without a warrant and to
seize any file or record and any
person obstructing a Revenue
official may be arrested without
warrant. These provisions by
requiring solicitors without judicial
intervention to automatically
inform on their clients are in breach
of the clients' contractual,
constitutional and human rights.
The right of a client to
confidentiality in consulting a lawyer
is a fundamental and inalienable
right in any democracy.
The Law
Society vehemently opposes these
powers.
"The Law Society wishes to make it
clear that it does not support tax
evasion or those who fail to make
returns. The Revenue Commissioners
already have extensive and sufficient
powers to deal with these offences.
Part VII of the Finance Act, 1992
assumes that everyone, including the
honest taxpayer, is guilty until
proven innocent.
"Dail deputies had less than one
hour to debate the provisions of Part
VII. This highlights the inadequacy
of the system of dealing with finance
bills. The Finance Bill, 1992, an
extremely lengthy and technical
document, was introduced at the
end of April last with barely a
month for discussion. The Taxation
Committee of the Law Society
requested a postponement of
the enactment of Part VII and
sought a meeting with the Minsiter
for Finance without avail. The
result of inadequate consultation
and debate is unworkable
legislation.
"The Law Society calls on the
Minister and his department and
the Revenue Commissioners to
suspend the implementation of Part
VII and to engage in dialogue with
the profession and all others
affected."
•
254
Lecture Programme for
Autumn/Winter 1992
1. Thursday, October 15, 1992: Peter
Alexandis, Coudert Brothers,
Brussels -
European Community
Competition Law in Relation to
Distribution.
2. Thursday, November 12, 1992:
Vincent JG Power, Director of EC
and Competition Law, A & L
Goodbody, Solicitors -
European
Community Transport Law.
3. Thursday, January 21, 1993:
Gerald FitzGerald, Head of EC
and Competition Law, McCann
FitzGerald, Solicitors -
European
Community State Aids Law and
Ireland.
Lectures take place at 8.15p.m. at the
Kildare Street and University Club,
17 St. Stephen's Green, Dublin 2, by
kind permission.
Members and their guests are invited
to join the Council and guest
speakers for dinner at the Club at
6.15p.m. on the evening of each
lecture. Members intending to dine
must communicate with the
Registrar, Jean Fitzpatrick,
Solicitor's Office, Telecom Eireann,
52 Harcourt Street, Dublin 2. (Tel.
01 714444 ext. 5081, Fax. 01 679
3980, Electronic Mail (Eirmail)
(Dialcom) 74:EIM076) not later than
two days in advance.
Membership of the Society is open
to lawyers and to others interested in
European Law. The current annual
subscription is IR£30.00 (IR£15 for
students, barristers and solicitors in
the first three years of practice). The
membership subscription includes the
cost of the Society's journal, The
Irish Journal of European Law,
which is now available.
Membership forms and further
details may be obtained from the
Registrar.
•
Cavan Bar As soc i a t i on Cru i sers
At a Cruise on the Erne organisedby the Cavan Bar Association were L-R: Niall Dolan,
Solicitor, Rory Hayden, Solicitor, Paul Kelly, Solicitor, Martin Cosgrove, Solicitor, Jenny
McGlade, Solicitor (seated); Judge Thomas A. Fitzpatrick; Brendan Mulhall, BL; Harry
Hunt, Solicitor; Angela O'Reilly, BL; GeraldineSmith, BL; George V. Moloney, Solicitor;
Dennis McDwyer, Solicitor (in cap). At the back: Kenneth Mills, SC; Michael Ryan,
Solicitor; Dermot Fitzpatrick, Solicitor; and Noel O 'Gorman, Solicitor (sun glasses).