The report:Charles Haughey received some IR£9.12 million in secretive payments from wealthy donors, many of them prominent business figures, in a 17-year period in which the former Fianna Fáil leader served four times as taoiseach, the Moriarty tribunal finds.
The tribunal is highly critical of the manner in which Mr Haughey funded his "conspicuously lavish lifestyle" and says the former taoiseach's relations with people in the public and private sectors included elements of "fear or domination".
Donors included financier Dermot Desmond, Edmund Farrell of Irish Permanent and the late hotelier PV Doyle.
Mr Justice Moriarty says Mr Haughey intervened with the Revenue Commissioners on behalf of then supermarket chief Ben Dunne, one of his biggest benefactors, before a "complete about-turn" by the tax authority in its dealings with Dunnes Stores, among the largest private business groups in the State.
He says Mr Dunne gave more than £2 million to Mr Haughey, who sought money in 1987 when he had good prospects of returning to political power at a time when "battle lines had been drawn" in a large capital gains tax issue between Revenue and Dunnes.
As newly elected taoiseach in 1987, Mr Haughey asked the then Revenue chairman Séamus Paircéir to meet Mr Dunne. Revenue's approach to Dunnes then changed. This crystallised in an offer to settle for £16 million, a saving of some £22.8 million. In the event, Dunnes won an appeal with the appeals commissioner.
"The terms of settlement offered by Mr Paircéir to Mr Dunne constituted a real and tangible benefit to Mr Dunne in that they conferred on him an option that he did not previously have," the report says.
"Irrespective of how matters ultimately unfolded, the tribunal is satisfied that such an option was, at the time, a valuable and substantial benefit conferred on Mr Dunne, directly consequent on Mr Haughey's actions."
In a 678-page report which says Mr Haughey's receipt of money had devalued the quality of Ireland's democracy, the judge finds also that he had assisted in the naturalisation of 15 Lebanese people in return for a £50,000 payment.
This payment was made by Mahmoud Fustok via a bank account controlled by Dr John O'Connell, former minister for health and former ceann comhairle of the Dáil.
"Whilst material events in relation to the 15 grants of naturalisation ranged over a considerable number of years, the evidence heard undoubtedly demonstrates a clear pattern of consistent and exceptional support for the applicants on the part of Mr Haughey as taoiseach, an unvarying association with both Dr O'Connell and Mr Fustok in respect of all the applications, and a payment of £50,000 made in approximately the middle of that period of years by Mr Fustok to Mr Haughey in a manner that could on no appraisal be viewed as transparent."
The report finds Mr Haughey misappropriated for his personal use a "sizeable proportion" of money provided by donors to defray the medical expenses of then tánaiste Brian Lenihan.
"It gives the tribunal no satisfaction to find that Mr Haughey deliberately sought to raise funds in addition to what he knew, or must have known, was required to meet the cost of Lenihan's treatment, and that he ultimately applied part of those funds for his own use."
In addition, considerable sums of money from the Fianna Fáil leader's allowance account went into a personal bank account in Mr Haughey's control.
The allowance was also used to fund his personal bill-payment service and to pay personal expenses with Le Coq Hardi restaurant in Dublin and Parisian shirt-making firm Charvet, it concludes.
The judge says the misuse of the leader's account was facilitated by Bertie Ahern's practice of pre-signing cheques, but said the current Taoiseach "had no reason to believe the account was operated otherwise than for a proper purpose".
Allied Irish Banks, the State's largest financial institution, is found to have conferred an "indirect payment or benefit equivalent to a payment" when it forgave Mr Haughey debts of £393,000.
The bank was "disingenuous in the extreme" when it dismissed as "outlandishly inaccurate" a January 1983 Evening Press report that Mr Haughey owed the bank £1 million in the previous year, the tribunal says.
It was regrettable that Mr Haughey sought to saddle responsibility for aspects of his financial affairs on others, the tribunal says.
It also says that the Central Bank should have done more to deal with Guinness & Mahon bank, in which Mr Haughey held several accounts, and which had supplied false material in respect of loans provided to Irish residents backed by offshore deposits.
