Power of arrest
The following persons can exercise the power of arrest under Value-Added Tax (VAT) law:
- a Revenue officer specially authorised for the purpose
- or
- a member of An Garda Síochána.
They may arrest a person where they have reasonable grounds to believe that a criminal offence in relation to tax has been committed by:
- a person who is not established in the State
- or
- a person whom they believe is likely to leave the State.