If Ireland was a functional democracy Bertie Ahern, Padraig Flynn and many others named in the Mahon Tribunal Report would have been arrested immediately and placed under police investigation.
Bertie Ahern lied under oath. In functional democracies this is perjury and is treated as a very serious crime. In Ireland perjury is only a serious crime for citizens who do not enjoy the benefits of power and influence.
Over the last three decades or so politicians, senior civil servants, gardai, solicitors, bankers, property developers and a whole host of other individuals from the so called professional classes have lied under oath.
They have committed the crime of perjury in the full knowledge and confidence that no state authority will act against them. No member of the ruling elite of Ireland has ever been charged with the crime of perjury.
Bertie Ahern will never face such a charge because our corrupt political/administrative system will ensure that he is protected from any such charge.
It is also obvious from reading the Mahon Report that many other witnesses committed the crime of perjury. None of them will be charged not just because they are untouchables but becasue any charge of perjury against anybody could force the state to act similarly against liars like Bertie Ahern.