The chairman of the Dáil Public Accounts Committee has said witnesses will be compelled to appear before the committee to answer questions on the controversial glass bottle site in Ringsend.
John McGuinness said the witnesses will include former ministers and members of the board of the Dublin Docklands Development Authority.
Mr McGuinness described the purchase of the land, which is now worth 10% of the €400m paid for it, as a failure of political responsibility and a failure of two government departments.
Last night, the Government announced that the DDDA is to be disbanded, following the publication of a special report by the Comptroller and Auditor General.
The report contains findings about the authority's conduct in relation to the purchase of the land. The loans and site are now in the National Asset Management Agency.
Speaking on RTÉ's Morning Ireland, Mr McGuinness said, if necessary, those who need to be questioned will be.
"Our remit as a Public Accounts Committee is to deal with how this money was spent and how decisions were taken," he said.
"The Dublin Docklands Authority, its executive and its board will have to be represented at the hearings and should they indicate that a particular political decision was made that requires to be examined, well then the Public Accounts Committee will make a decision at that stage to call in whoever that might be, whether it's a minister or not."