Dáil Éireann debate -
Tuesday, 14 May 1996

Vol. 465 No. 3

Written Answers. - Ratification of International Agreements.

Charlie McCreevy

Question:

99 Mr. McCreevy asked the Minister for Finance the number and title of all international agreements, EU directives, international treaties and other such agreements, within the remit of his ministry, which are yet to be ratified or signed by Ireland. [9654/96]

Minister for Finance (Mr. Quinn)

There are no international agreements, EU Directives, international treaties or other such agreements, within the remmit of my Department, which are yet to be ratified or signed by Ireland.

The following is the position of the Revenue Commissioners which is an agency under the aegis of my Department. The OECD Council of European Convention on Mutual Assistance in Tax Matters, which entered into force on 1 April this year, has not yet been signed or ratified by Ireland. To date, only four EU member states and two other countries have ratified this convention. Given the wide-ranging scope of the convention and the legal and administrative requirements that have to be provided for before signature by Ireland would be possible, there are no immediate plans for accession to the convention. The convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises was signed on 21 December 1995 and it is hoped to have it ratified by the end of 1996.

The Convention on Temporary Admissions (done at Istanbul, 26 June 1990) was signed by Ireland on 28 June 1990 and ratification was approved by the Government on 27 July 1993. However, there is agreement at EU level that instruments of ratification should be lodged at the same time by all the member states. Ireland will complete the ratification process as soon as all the other member states are ready to do so.

A Memorandum for Government requesting the authority to arrange for accession by Ireland to the Covention of Customs Treatment of Pool Containers used in International Transport which was done at Geneva on 21 January 1994, is currently in preparation.

The Convention on the use of Information Technology for Customs Purposes that is, the CIS Convention was signed by Ireland on 26 July 1995. In order to ratify the convention, it may be necessary to introduce legislation to give effect to one of its provisions; this issue is currently being considered in conjunction with the Attorney General's Office.

The agreement on the provisional application between member states of the EU of the Convention on the Use of Information Technology for Customs purposes was signed at the same time as the CIS Convention, which is mentioned above, and domestic legislation may, in this case also, be required before ratification can take place.

A draft of the Agreement between the Government of the United States of America and the Government of Ireland regarding Mutual Assistance between their Customs Administrations was initialled on 22 February 1996 and it is anticipated that signature will take place later this year. A draft memorandum for Government, seeking approval for signature, has been circulated to relevant Departments and Offices for clearance.