asked the Minister for Finance the main provisions and implications for Ireland of EEC Commission proposals on the harmonisation of indirect levies and taxes other than VAT and his attitude towards the proposals.
Ceisteanna—Questions. Oral Answers. - Harmonisation of Indirect Levies and Taxes.
156.
The proposals referred to concern the harmonisation of the structures of existing customs and excise duties on a number of products. These proposals are contained in Commission documents which are available in the Dáil Library. The document entitled "Proposals for harmonising consumer Taxes other than VAT" contains a draft framework directive setting out the considerations underlying the proposed harmonisation; it also contains drafts of directives on the following products: spirits, wine, beer and mixed beverages. The original draft directive on tobacco is also available in the Library (J.O. No. C 4 of 18-1-'71) together with a revised version which has just been received.
These directives are concerned with harmonisation of the structure of the main customs and excise duties. Proposals for harmonisation of rates will arise during a later stage. The framework directive referred to proposes the ultimate abolition of minor excise duties at a much later stage in the progress towards economic and monetary union.
The implications of the draft directives are being considered, at the moment, in consultation with the main industrial interests concerned. No loss of revenue is anticipated but administrative and organisational problems will arise.
The draft directive on tobacco is at a relatively advanced stage. The Government made their views known to the Commission on the original draft and discussions on the revised draft, which meets some of our points, will be held soon. When the examination of the implications of the other directives has been completed, further consultations will be sought with the Community.
If the Council of Ministers of the European Economic Communities proceeds to adopt these measures before our accession, the Irish Government will have an opportunity to put forward their views under the consultation procedure. After accession, the Government will, of course, have a voice in deciding the final terms of the proposals.
As to my attitude to these proposals, the Deputy will appreciate that it would be unwise to disclose the line we will be taking at this stage, since the proposals are under consideration in conjunction with the trade interests concerned and will be the subject of discussions with the Community.
Could the Parliamentary Secretary state if these proposals will have any impact on the cost of any products to the consumer?
I should like to say simply that it seems most unlikely that the draft directives will be adopted before accession to the Community and, at this stage, we would certainly have a full say in the proposals as they come. As to the question the Deputy asked, I am afraid I could not at this stage give a positive answer.
If I put down a question next week in these terms may I take it the Minister will be able to tell me whether they would involve any increase?
I could not say at this stage whether the Minister would but, if the Deputy puts down a question, we will certainly do our best to facilitate him.
The remaining questions will appear on next Thursday's Order Paper.