In a "preliminary comment" on the McCracken report yesterday, Mr Pat Rabbitte TD (Democratic Left) praised the work of Mr Justice McCracken and his team, saying the report was "concise, clear and very damning of those involved".
The statement read:[P]The report pulls no punches, especially in relation to the conduct of Charles Haughey and Michael Lowry, and its findings have profound implications for politicians, which must now be carefully considered by the Oireachtas. However, given what the report reveals about the way in which Ben Dunne and Dunnes Stores operated, there are equally serious implications for the business community, and it may well be that a further tightening of company legislation is required to ensure the proper conduct of business.
Mr Haughey's attempts to obstruct the work of the tribunal were contemptible and I welcome the decision of Mr Justice McCracken to refer the papers to the Director of Public Prosecutions. Apart from his efforts to obstruct the tribunal, the report also implicitly accuses the former Fianna Fail leader of perjury.
Some of the most serious findings against Mr Haughey and Mr Lowry relate to tax evasion. Notwithstanding the Revenue Commissioners' obligations to confidentiality, compliant taxpayers will want public assurance that appropriate action is being taken in regard to these matters. This must include not just the recovery of the monies outstanding, but also the consideration of prosecutions under the Tax Acts.
Mr Justice McCracken operated within clearly defined and limited terms of reference. Many questions of public interest which were raised were not inquired into because they fell outside the tribunal's terms of reference. It is difficult to see any mechanism open to the Dail having sufficient investigative powers other than a further Tribunal of Inquiry to deal with these questions.