I propose to take Questions Nos. 147, 185 and 192 together.
I note the comment made by President Juncker on the requirement of unanimity. There is no official proposal currently for a change on the way tax policy decisions are taken in the EU.
Under the EU Treaties, for the European Council to move a policy area such as taxation from unanimity to qualified majority voting it would require a unanimous decision to do so. The support of the European Parliament would also be required. The Irish Government would not favour any change to existing EU voting rights on corporation tax.
Regarding the CCTB, Member States are discussing and debating the various aspects of the proposal in the relevant tax working parties. Ireland will engage constructively with the proposal while critically analysing whether it is in line with Ireland’s long-term interests. Tax remains a matter of Member State competence and unanimity is required before any proposals can be agreed.