Council Directive on Digital Tax: Motion

I move:

That Seanad Éireann:

(1) notes the agreed Report of the Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach under Standing Order 116 on the Proposals for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence – COM(2018)147 and a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services – COM(2018)148, which was laid before Seanad Éireann on 11 May, 2018 in accordance with Standing Order 116(3)(b);

(2) having regard to the aforementioned Report, and in exercise of its functions under section 7(3) of the European Union Act 2009, is of the opinion that the Proposals for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence – COM(2018)147 and a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services – COM(2018)148, do not comply with the principle of subsidiarity for the reasons set out in paragraph 3 of the Report; and

(3) notes that, pursuant to Standing Order 116(4), a copy of this Resolution together with the reasoned opinion and the aforementioned Report shall be sent to the Presidents of the European Parliament, the Council and the Commission.”

Question put and agreed to.