The Gazette 1985

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INCORPORATED LAW SOCIETY OF IRELAND GAZETTE
Vol. No. 79 No. 3
In this issue . . .
Comment 83
How EEC Law Affects the Practitioner
Capital Acquistions Tax and
Committee on Problems of Delays and
expenses associated with Private
house transactions 97
Council of Europe Colloquy on Human Ri gh t s . .. 97
Crossword 98
Computerization at Companies
Registration Office 102
Road Accidents in France 104
Income Tax, Corporation Tax, Capital
Gains Tax: Liability of Solicitors
As Agents for Non-Resident Clients 112
April 1985
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Editorial Board:
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Comment . . .
The views expressed in this publication, save where
other-wise indicated, are the views of the contributors
and not necessarily the views of the Council of the
Society.
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does not necessarily indicate approval by the Society for
the product or service advertised.
Published at Blackhall Place, Dublin 7.
. . . Search and Seizure?
THE reports of the Dail's Select Committee on Crime
Lawlessness and Vandalism have generally been
valuable and of good quality. It is therefore severely
disappointing to find that the 6th Report on "Confisca-
tion of Assets Illegally Acquired Through Drug
Trafficing" is at best "well meaning". There would be few
who would quarrel with the proposition that drug barons
should be deprived of their illgotten gains or assets
acquired with such gains. Unfortunately as with most
good ideas serious difficulties arise when implementation
is required. Any sophisticated drug operator will surely
have at least made "arrangements" to carry the cash out
of the country, or will have laundered it in some manner
as to make it virtually untraceable. The report is rather
repetitive and does not delve deeply enough into the
problem.
While the Committee states that the government
should seek to improve International co-operation aimed
at evading such legislation, it is clear that legislation of
this sort has only recently been introduced in a number of
countries and International co-operation is not likely to
precede national legislation anywhere.
It must also be said that the premise upon which the
report is based, that there will be substantial profits being
made in Ireland by drug dealers, is a depressingly
pessimistic one. It is to be hoped that instead increased
and improving Garda activity assisted by responsible
public support will lead to a decline in drug trafficing
reducing if not eliminating the illicit profits and the need
to implement the proposed legislation. •
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