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Common Consolidated Corporate Tax Base Proposals

Dáil Éireann Debate, Tuesday - 24 October 2017

Tuesday, 24 October 2017

Questions (62)

Micheál Martin

Question:

62. Deputy Micheál Martin asked the Minister for Finance further to European Commission President's, Jean-Claude Juncker, state of the union address and in particular his comments regarding the CCTB, the implications it will have for Ireland; and if he has written to the European Commission President outlining Ireland's concerns. [40406/17]

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Written answers

I note the comments made by President Juncker regarding CCTB and 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.

Member States are discussing and debating the various aspects of the CCTB 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.

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