A new sentence is due to be imposed on Dublin businessman Paul Begley, whose six-year jail term for a €1.6m tax scam on garlic was overturned on appeal.
The Court of Criminal Appeal ruled last month that the original penalty was "excessive". The six-year term was the longest ever in a Revenue matter.
It noted that while these were very serious Revenue offences carried out with premeditation for personal gain, there were striking mitigating circumstances such as Paul Begley's remorse and co-operation with customs officials.
He is also making payments on a €1.6m Revenue settlement.
The court will today hear submissions from the DPP and Mr Begley's lawyers before considering a new sentence.