A file has been forwarded to the Office of the Director of Public Prosecutions in relation to its investigation into the findings of the Moriarty Tribunal, gardaí have confirmed.
The Moriarty Tribunal was established in 1997 to look into the financial affairs of former taoiseach Charles Haughey and former Fine Gael communications minister Michael Lowry.
Its final report was published in 2011 and contained details of its investigation into possible links between businessman Denis O'Brien and Mr Lowry.
That report was referred by the government to An Garda Síochána at the time.
Legislation providing for Tribunals of Inquiry does not allow any statement or admission made at a tribunal to be used in evidence against a person in criminal proceedings.
Ireland's second mobile phone licence was awarded to Mr O'Brien's Digifone in 1995.
Mr Lowry was minister for communications when the mobile phone licence was granted.
The report stated that it was "beyond doubt" that Mr Lowry imparted substantive information to Mr O'Brien which was "of significant value and assistance to him in securing the licence".
The findings of the report have been vigorously and repeatedly disputed by Mr Lowry and Mr O'Brien.
Last January, Mr Lowry confirmed he had reached a settlement regarding €2.8 million in costs arising from legal representation on his behalf during the Moriarty Tribunal.
Originally the tribunal decided to award Mr Lowry only one third of his legal costs, after it found that he had failed to fully co-operate with it.
The Tipperary TD said at the time the settlement was reached following an appeal.
What was the Moriarty Tribunal and what did it find?
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'Confident no basis for any liability attaching to me' - Lowry statement
In a statement, Mr Lowry said that he "learnt, with surprise, from newspaper reports this morning that it has been stated that a file has been sent by An Garda Síochána to the DPP arising from findings of the Moriarty Tribunal.
"Last year, I received a request for assistance from An Garda Síochána. I freely, voluntarily and willingly met with them on one occasion and was fully cooperative.
"This was the only engagement or correspondence I had with the gardaí over the fourteen years since the report was published.
"At no point, on that occasion or since, was it suggested that there were or are any charges being contemplated against me.
"I am fully confident that there is no basis for any liability attaching to me.
"All those involved, including myself, have steadfastly maintained that there was no wrongdoing or impropriety attached to the award of the GSM licence, some 29 years ago.
"The award of the licence was made after a fully fair process, which included experienced members of the civil service and independent professional experts.
"Furthermore, the State, through the Chief State Solicitor's office have consistently and vigorously defended the award of the licence in long drawn out speculative civil cases taken by (just) two of the unsuccessful applicants."
