DAMIEN B. MAGUIRE,
Sir, - As a recent visitor to Ireland, I read with interest the newspaper articles and correspondence arising from the release of the Ansbacher High Court Inspectors' Report and particularly the debate as to the likelihood and appropriateness of criminal prosecution.
As one who has been involved in the prosecution of taxation related criminal proceedings in Australia the debate raises familiar important issues.
There is no doubt that any rich and powerful man who is charged with criminal offences will legitimately regard the defence of the charges as the main priority in his life and utilise every legitimate avenue to fully test the prosecution case. This almost inevitably leads to prolonged and expensive criminal trials which involve great expense to the community, especially in complex commercial criminal trials. However, if there is evidence which would justify the view that there is a reasonable prospect of conviction then there are powerful reasons why such a trial should proceed.
The most important of these is the need to ensure that there is equality before the law. This is a basic tenet of any democratic society which has application to criminal prosecution as well as to individual rights.
A second important reason is to seek to ensure the proper and ethical operation of a society's financial and business institutions. If those in power within these financial and business institutions know that if they fail to abide by the law there is little prospect of their crime being detected and even less of it being prosecuted, inevitably there will be a breakdown in the institutions themselves, with the consequences being felt by all members of society including the most vulnerable. Recent events in the United States provide the classic example of such a breakdown.
A further important point is that the ultimate conviction or acquittal of those charged is important, but not as important as the need for a community response by the charging of those involved in complex commercial crime where there is evidence to support a reasonable prospect of conviction. - Yours, etc.,
Damien B. Maguire,
Barrister-at-law,
Melbourne,
Australia.