The Director of Public Prosecutions v Yacoub Abdoulaye
Date
19 April 2023
Venue
Cork Circuit Criminal Court
Judge
Her Honour Judge Helen Boyle
Summary
On 24 November 2021, at Cork Circuit Criminal Court, Yacoub Abdoulaye of Apartment 4, 1 Elizabeth Place, Southern Road, Cork pleaded guilty to the following five sample offences contrary to Section 1078 of the Taxes Consolidation Act, 1997:
- Mr Abdoulaye did, on 15 October 2013, at a place within the State, knowingly and wilfully deliver to the Collector-General an incorrect return in connection with Value-Added Tax for the accounting period January 2013 to June 2013;
- Mr Abdoulaye did, on 25 May 2017, at a place within the State, knowingly and wilfully deliver to the Collector-General an incorrect return in connection with Value Added Tax for the accounting period January 2015 to June 2015;
- Mr Abdoulaye did, on 07 November 2017, at a place within the State, knowingly and wilfully deliver to the Collector-General an incorrect return in connection with Income Tax for the year of assessment 2014;
- Mr Abdoulaye did, at a place within the State, being an accountable person, fail to remit Value-Added Tax to the Collector-General, the sum of €686.20 on, or before, 19 March 2013 in respect of the taxable period January/February 2013;
- Mr Abdoulaye did, at a place within the State, being an accountable person, fail to remit Value-Added Tax to the Collector-General, the sum of €668.00 on, or before, 19 March 2015 in respect of the taxable period January/February 2015.
Outcome
On 19 April 2023, at Cork Circuit Criminal Court, Judge Helen Boyle sentenced Mr Abdoulaye to a two-year custodial sentence on the aforementioned Counts suspended on condition that he will keep the peace and be of good behaviour towards all the people of Ireland for a period of two years from this date and further condition that he will continue to pay the sum of €100 per month to the Collector-General for a period of ten years, or until such time as the Collector-General deems it terminated, and further that he will come up, if called on to do so, to serve the sentence imposed, but suspended on him entering into this recognisance. The accused, having acknowledged himself so bound, was discharged.