Former Fianna Fáil minister Mr Ray Burke is appearing before Dublin District Court this morning on charges of making false tax returns in relation to the 1993 tax amnesty.
Mr Burke, a former minister for justice and foreign affairs, was formally charged in December with making false returns on or around December 15th, 1993, under Section 9 of the Waiver of Certain Tax, Interest and Penalties Act, 1993.
Mr Burke's appearance at Court 46 in the Bridewell courthouse in Dublin on December 8th took place after the former politician presented himself by appointment to gardaí.
Det Insp Denis O'Leary, who is attached to the Criminal Assets Bureau (CAB), cautioned Mr Burke and put the charges to him. He replied "not guilty".
Mr Burke, of Griffith Downs, Drumcondra, informed the court he would be applying for free legal aid and had no intention of leaving the jurisdiction. Mr Burke was released on his own bail, set at €600 cash. Gardaí did not object.
He was remanded to appear today when the book of evidence is expected to be served. He was due before Court 46 at 10.30 a.m.
The tax amnesty legislation sets out a comprehensive list of penalties if someone who availed of it is proven to have broken its terms.
The penalties include a term of imprisonment of up to eight years, depending on the sums involved in any breach and depending on whether the case is tried summarily or on indictment.