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 following proposal:
- Proposal for a COUNCIL DIRECTIVE on Business in Europe: Framework for Income Taxation (BEFIT), COM(2023)532,
which was laid before Seanad Éireann on 31st January, 2024 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 proposal does not comply with the principle of subsidiarity for the reasons set out in paragraph 4 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.