Independent TD Michael Lowry and his company Garuda Limited have been found guilty of a number of tax offences.
The jury convicted them for filing incorrect corporation tax returns for the year ending 2006 and of failing to keep proper books of account.
The offences arose from a €372,000 commission paid to a third party in the Isle of Man in 2002 by a Finnish refrigeration company.
The jurors were not able to reach agreement in relation to four other charges.
Mr. Lowry’s sentence hearing is due to take place later this afternoon.
