Dáil Éireann Debate, Wednesday - 26 September 2007
221 Deputy Finian McGrath asked the Tánaiste and Minister for Finance if the EU Commission are using an underhand tactic to destroy tax competition in Europe and if the Commission is attempting to take control of taxation. [20208/07]
View answerIt is not my role to explain the views of the EU Commission on tax matters, and the Deputy does not specify exactly what he has in mind. However, I can say that Ireland remains firmly committed to the tax policies which have been so supportive of our economic development in recent years. I have made it clear to the Commission and other Member States that Ireland does not agree with certain measures being developed by the Commission, in particular in the area of corporation tax. Ireland is not alone in this view.
In this context, I should note that the EC Treaty, Articles 93 and 94, specifically provide that any taxation proposals from the Commission require the unanimous agreement of the Council of Ministers. This unanimity principle is underpinned in the draft Reform Treaty. Accordingly, there is no question of the Commission being empowered to take control of taxation policy within the EU.
