Freedom of Information Requests for Non-Personal Information Received and Completed during the period 1st January 2006 to 28th February 2006
| Ref. | Requester Category | Request | Decision/Reason for decision | Internal Review | Info Comm |
|---|---|---|---|---|---|
| 459/2006 | Business | Requester looking for The number of notices by Revenue Under s811 TCA. The number of such notices that were not appealed by the taxpayer. The number of the notices issued that were appealed. The number of successful appeals by the taxpayer. The number of appeals that went beyond the Appeal Commissioners. | Full | ||
| 424/2006 | Client | Requester querying number of employees in a company as of January 2006 | Refused 12 | ||
| 415/2006 | Client | Details of Investigation of the fishing industry in the South East of the country. Details of individual amounts collected (including interest and penalties) | Full | ||
| 409/2006 | Media | Request for breakdown of number of representations made by members of the Oireachtas to the Revenue Commissioners, during the period January 1st 2005 - December 31st 2005 | Full | ||
| 307/2006 | Tax Practitioner | Statistical information relating to requests made by Revenue of other tax authorities for information i.e. Double Taxation agreements and Mutual assistance | Full | ||
| 289/2006 | Tax Practitioner | Company acquiring the shares in target subsidiary | Partial 12 | ||
| 97/2006 | Media | Request for number and value of goods seized by customs officers from passengers and passengers baggage arriving in the Republic of Ireland from the USA between 1st November 2005 and 31st December 2005. | Full | ||
| 87/2006 | Tax Practitioner | Request-Concessions withdrawn retrospectively and whether such a Practice would contravene the principle of "legitimate expectations" | Partial 2,7,8 |
Sections used in exempting records: Explanatory notes
See the text of the Freedom of Information Acts (Freedom of Information Home Page) for a fuller explanation.
- Section 6(4): Records created before the commencement of the Act. Commencement date is 21 April 1998.
- Section 10(1)(a): Records which do not exist or cannot be found after all reasonable steps
have been taken are deemed to be refused.
Section 10(1)(b): Request does not comply with section 7(1)(b) - does not contain enough information to identify the record.
Section 10(1)(c): Nature of records would cause unreasonable interference with or disruption of the other work of the public body concerned. - Section 12(2)(b)(ii): Would involve an infringement of copyright (other than copyright owned by the State, the Government or the public body concerned).
- Section 13: Partial access i.e. records released do not purport to be a copy of the complete record.
- Section 19: Records relating to meetings of the Government.
- Section 20(1): Records relating to the deliberative processes of a public body.
- Section 21(1)(a): Records which might prejudice the effectiveness of tests, examinations, investigations or audits conducted by a public body.
- Section 22(1)(a): Records which would have legal professional privilege, i.e. documents which would not have to be produced in court.
- Section 23(1)(a)(i) or (ii) or (viii) or (1)(b): Records which might prejudice law enforcement and public safety. Examples include records which would impair the prevention, detection or investigation of offences (for example, records describing the criteria for an audit), or which would reveal the identity of a person who has given information to a public body in confidence in relation to the enforcement of the law.
- Section 24(2)(e): Information given in confidence from EU.
- Section 26(1)(a): Information obtained in confidence and on the understanding that is would be treated as confidential, or (1)(b) disclosure of the information concerned would constitute a breach of a duty of confidence.
- Section 27(1)(b): Records which contain commercially sensitive information. An example of this would be commercial information that could prejudice the competitive position of that person in the conduct of his or her business.
- Section 28(1): Records which disclose personal information about another individual. This includes deceased persons unless duly authorised.
- Section 31(1)(a): Records which could have a serious adverse affect on the financial and economic interests of the State and public bodies.
- Section 32(1)(b): Enactments relating to non-disclosure of records.
- Section 41: Decision not issued within prescribed time limits deemed to be a refusal to grant a request.
- Section 46(1)(b): Restriction of the Act - the Act does not apply to records held or created by the Attorney General or the DPP.
- Section 46(2): Records in the public domain.
