The Director of Public Prosecutions v Benitime Ltd and Marco Volpara Director of Benitime Ltd.

Date 

28 April 2023

Venue

Galway Circuit Court

Judge

Brian O’Callaghan

Summary

Benitime Ltd. and Director Marco Volpara with an address at Al Muretto Restaurant, Tucker St, Castlebar, Co Mayo pleaded guilty to the following offences under Section 1078 of the Taxes Consolidation Act 1997:

Benitime Ltd.

• Filing an incorrect VAT return in connection with Value Added Tax, contrary to Section 1078(2)(a) and (3) of the Taxes Consolidation Act 1997, as amended by Section 211 of the Finance Act,1999
• Filing an incorrect Tax return in connection with Corporation Tax, contrary to Section 1078 (2)(a)and 3(b) of the Taxes Consolidation Act, 1997 as amended by Section 211 of the Finance Act, 1999.
• Failure to remit Value Added Tax to the CollectorGeneral which was payablecontrary to Section 1078(2)(i) and Section 1078(3)(b) of the Taxes Consolidation Act 1997 as amended by Section 211 of the Finance Act 1999.

Marco Volpara Consent or connivance as a Director of Benitime Ltd.

• Consent or connivance as a Director of Benitime Ltd of filing an incorrect VAT return in connection with Value Added Tax, contrary to Section 1078(2)(a) and (3) of the Taxes Consolidation Act 1997, as amended by Section 211 of the Finance Act,1999
• Consent or connivance as a Director of Benitime Ltd of filing an incorrect Tax return in connection with Corporation Tax, contrary to Section 1078 (2)(a)and 3(b) of the Taxes Consolidation Act, 1997 as amended by Section 211 of the Finance Act, 1999.
• Consent or connivance as a Director of Benitime Ltd. of Failure to remit Value Added Tax to the CollectorGeneral which was payablecontrary to Section 1078(2)(i) and Section 1078(3)(b) of the Taxes Consolidation Act 1997 as amended by Section 211 of the Finance Act 1999.

Outcome

On 28 April 2023 at Galway Circuit Criminal Court, Judge Brian O’Callaghan imposed fines on Benitine Ltd totalling €1,800 in respect of 8 sample charges relating to the aforementioned offences. Judge Brian O’Callaghan also imposed fines on Mr. Marco Volpara totalling €1,400 in respect of 8 sample charges relating to the aforementioned offences in his capacity as a director.  All fines ordered to be paid within 6 months.