The Gazette 1992

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

speakers for dinner at the Club at 6.15p.m. on the evening of each lecture. Members intending to dine

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

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.

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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).