To call Mr Ben Dunne to give evidence in the Faxhill Homes case would be equivalent to calling an "accomplice" to the construction company to the witness box, Naas District Court heard yesterday.

Mr David Conlan Smyth, for the Minister for Enterprise, Trade and Employment, Ms Harney, said the defence had been asking why no witness was being called from Dunnes Stores.

But he said he was "not going to call someone involved in the scheme referred to by Mr Crawford in his evidence".

During his evidence heard earlier this year Mr Brendan Crawford, from the Revenue, said he considered the issuing of false invoices by Faxhill Homes to be part of a tax evasion scheme.

The invoices issued by Faxhill were concerned with work carried out on the homes of Mr Dunne and Mr Michael Lowry in 1992 and 1993. The work, valued at £1.4 million (€1.8 million), was described in the invoices as work carried out on premises belonging to the Dunnes group.

Ms Harney has brought 26 charges under company law against Faxhill Homes Ltd and its directors Mr John Tierney and Ms Jennifer Tierney. A guilty plea has been entered in relation to a further three charges.

Mr Colm P Condon, for Faxhill Homes and its two directors, made an application yesterday - day 10 of the proceedings - for the striking out of the remaining charges. The application was dismissed by Judge Thomas Fitzpatrick.

The case continues today.