Freedom of Information Requests for Non-Personal Information Received and Completed during the period 1 September to 30 September 2008

Details of the Freedom of Information Requests for Non-Personal Information Received and Completed during the period 1st September to 30th September 2008.
Ref. Requester Category Request Decision/Reason for decision Internal Review Info Comm
5795/2008 Business/Interest Group Copy of the Revenue Auditors workings in relation to a disclosure made by client in respect of Offshore Assets in 2004 and substantially paid in 2005. Full Release    
5972/2008 Client Copies of Operational Guidelines in relation to Section 1002 TCA 1997. Full Release    
5746/2008 Business/Interest Group Details of any Revenue concessions, clearances and/or rulings concerning the status of Limited Liability Partnerships (LLP), for Irish tax purposes. Partial Access: 13    
89/2006 Tax Practitioner Interpretation of the word "day" for the purpose of determining residence under the Ireland/Italy Double Taxation Convention. Partial Access: 6, 7, 10, & 11 Affirmed Affirmed
5931/2008 Business/Interest Group Details of any Revenue concessions, clearances and/or rulings concerning whether a member’s interest by an Irish company in a single member Delaware Limited Liability Company (LLC), constitutes 'ordinary share capital'? Refused: 2    

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.

  1. Section 6(4): Records created before the commencement of the Act. Commencement date is 21 April 1998.
  2. 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.
  3. 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).
  4. Section 13: Partial access i.e. records released do not purport to be a copy of the complete record.
  5. Section 19: Records relating to meetings of the Government.
  6. Section 20(1): Records relating to the deliberative processes of a public body.
  7. Section 21(1)(a): Records which might prejudice the effectiveness of tests, examinations, investigations or audits conducted by a public body.
  8. Section 22(1)(a): Records which would have legal professional privilege, i.e. documents which would not have to be produced in court.
    Section 22(1)(b): Records, where disclosure would constitute contempt of court.
  9. 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.
  10. Section 24(2)(e): Information given in confidence from EU.
  11. 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.
  12. 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.
  13. Section 28(1): Records which disclose personal information about another individual. This includes deceased persons unless duly authorised.
  14. Section 31(1)(a): Records which could have a serious adverse affect on the financial and economic interests of the State and public bodies.
  15. Section 32(1)(b): Enactments relating to non-disclosure of records.
  16. Section 41: Decision not issued within prescribed time limits deemed to be a refusal to grant a request.
  17. 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.
  18. Section 46(1)(c): Restriction of the Act - The Act does not apply to a record relating to an investigation carried out by the Ombudsman, the Ombudsman for Children and the Pensions Ombudsman.
  19. Section 46(2): Records in the public domain.

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