Dáil Éireann debate -
Thursday, 19 Dec 1996

Vol. 473 No. 3

Written Answers. - EU Instruments.

Ivor Callely

Question:

45 Mr. Callely asked the Minister for Finance if he will give details of the EU Directives, Regulations and Conventions in respect of which his Department has responsibility and which have not been transposed into or made part of Irish law; and the timescale for completion of the work in respect of each instrument. [25111/96]

Minister for Finance (Mr. Quinn)

The following are the EU directives, regulations and conventions in respect of which my Department has responsibility and which have not yet been transposed into or made part of Irish law.

Department of Finance

Council Regulation 2988/95 on the protection of the European Communities' financial interests sets out the broad framework for a system of administrative penalties in cases of irregularities committed against the EU Budget.

Council Regulation 2382/96 repealing Regulations (EEC) No. 990/93 and (EC) No. 2471/94 and concerning the termination of restrictions on economic and financial relations with the Federal Republic of Yugoslavia — Serbia and Montenegro — the United Nations Protected areas in the Republic of Croatia and those areas of the Republic of Bosnia and Herzegovina under the control of Bosnian Serb forces.

The manner in which these regulations will be implemented is being examined with a view to the early publication of the appropriate legislation.

Office of the Revenue Commissioners

Council Directive 94/74/EC on the general arrangements for products subject to excise duty was due for implementation on 30 June 1995. The main provisions of the directive were implemented in the Finance Act, 1995 — section 99 to 102. The remaining applicable provisions are to be implemented by regulation very shortly.

The only outstanding issue in relation to direct taxes is the ratification of 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. The convention was signed on 21 December 1995 and it is hoped to have it ratified by the end of 1996.

Convention of the use of Information Technology for Customs Purposes ("CIS Convention"):

This convention was signed by Ireland on 26 July 1995. In order to ratify the convention, it may be necessary to introduce domestic legislation to give effect to one of its provisions; this issue is currently being considered in conjunction with the Attorney-General's office. It is not yet possible to give a timescale for ratification. The intention, however, is that it should be ratified as quickly as possible.

Agreement on the provisional application between certain Member States of the EU of the Convention on the use of Information Technology for Customs purposes.

This agreement was signed at the same time as the CIS Convention, mentioned above, and domestic legislation may, in this case also, be required before ratification can take place. Until the matter has been clarified with the Attorney-General's Office, no deadline for ratification may be set.

Protocol to the CIS Convention

A Protocol to the CIS Convention was signed on 29 November 1996 and will have to be ratified in due course.