Capital Acquisitions Tax Consolidation Act 2003 section 63

Recovery of tax and penalties

Section 63 provides for court proceedings to recover capital acquisitions tax, interest, penalties, and to enforce the delivery of returns by accountable persons.

• Subsections (1) and (2), which dealt with the recovery of tax, interest and penalties as debts due to the Minister for Finance, were repealed by the Finance (No. 2) Act 2008 — these provisions are now contained in Chapter 1C of Part 42 of the Taxes Consolidation Act 1997.
• Where an accountable person fails to deliver a return or additional return as required under section 46, the Revenue Commissioners may bring Circuit Court proceedings to compel that person to file the return or show cause why they should not.
• The Circuit Court may direct the accountable person to deliver the return within a specified time limit — this power exists because Revenue may not always have enough information to raise an assessment under section 49 without the return.
• Subsection (4), which allowed the Revenue Commissioners to direct the owner of property on which tax was charged under section 60 to pay the tax, was repealed by the Finance Act 2010.